MOTACAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
MOTACAR
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,782
2024 · €18,745+€2,038
Equity
€81,019
2024 · €61,902+€19,116
Cash
€2,327
2024 · €4,897-€2,570
Balance sheet total
€1.5m
2024 · €666,023+€851,973
Largest movements
Assets
- Tangible fixed assets +€850,918
up €850,918 (+210%), from €404,438 to €1.3m
Equity and liabilities
- Other debts +€733,744
up €733,744 (+338%), from €217,228 to €950,972
- Debts after one year +€102,266
up €102,266 (+31.3%), from €327,087 to €429,353
- Reserves +€19,623
up €19,623 (+45.9%), from €42,796 to €62,419
Income statement
- Gross operating margin +€17,611
up €17,611 (+31.2%), from €56,417 to €74,028
- Depreciation +€14,748
up €14,748 (+158%), from €9,335 to €24,082
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€18,745
Gross operating margin
+€17,611
Depreciation
-€14,748
Other operating charges
-€133
Other operating items
+€550
Financial charges
-€513
Taxes
-€729
Result 2025
€20,782
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€756,176
Investment
-€875,000
Financing
+€116,254
Cash 2024
€4,897
From operations (derived)
+€756,176
Net result for the year
+€20,782
Depreciation
+€24,082
Receivables within one year
-€3,906
Deferred charges and accrued income
+€280
Trade debts
-€6,031
Tax, wage and social debts
-€12,776
Other debts
+€733,744
Investment (derived)
-€875,000
Investment in fixed assets (net)
-€875,000
Financing
+€116,254
Debts after one year
+€102,266
Current portion of long-term debt
+€14,947
Short-term financial debts
+€706
Contributions, distributions and other
-€1,666
Cash 2025
€2,327
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,023 | €1,517,996 | +€851,973 | +128% |
| Fixed assets | 21/28 | €654,438 | €1,505,356 | +€850,918 | +130% |
| Tangible fixed assets | 22/27 | €404,438 | €1,255,356 | +€850,918 | +210% |
| Land and buildings | 22 | €404,438 | €1,255,356 | +€850,918 | +210% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €11,585 | €12,640 | +€1,056 | +9.1% |
| Amounts receivable within one year | 40/41 | €5,242 | €9,148 | +€3,906 | +74.5% |
| Trade receivables | 40 | €438 | - | -€438 | |
| Other amounts receivable | 41 | €4,804 | €9,148 | +€4,344 | +90.4% |
| Cash at bank and in hand | 54/58 | €4,897 | €2,327 | -€2,570 | -52.5% |
| Deferred charges and accrued income | 490/1 | €1,445 | €1,165 | -€280 | -19.4% |
| Total equity and liabilities | 10/49 | €666,023 | €1,517,996 | +€851,973 | +128% |
| Equity | 10/15 | €61,902 | €81,019 | +€19,116 | +30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,796 | €62,419 | +€19,623 | +45.9% |
| Distributable reserves | 133 | €42,796 | €62,419 | +€19,623 | +45.9% |
| Profit (loss) carried forward | 14 | €506 | - | -€506 | |
| Amounts payable | 17/49 | €604,121 | €1,436,978 | +€832,857 | +138% |
| Amounts payable after more than one year | 17 | €327,087 | €429,353 | +€102,266 | +31.3% |
| Financial debts | 170/4 | €327,087 | €429,353 | +€102,266 | +31.3% |
| Amounts payable within one year | 42/48 | €277,034 | €1,007,624 | +€730,591 | +264% |
| Current portion of amounts payable after more than one year | 42 | €29,651 | €44,598 | +€14,947 | +50.4% |
| Financial debts | 43 | - | €706 | +€706 | |
| Credit institutions | 430/8 | - | €706 | +€706 | |
| Trade debts | 44 | €6,631 | €600 | -€6,031 | -90.9% |
| Suppliers | 440/4 | €6,631 | €600 | -€6,031 | -90.9% |
| Taxes, remuneration and social security | 45 | €23,523 | €10,748 | -€12,776 | -54.3% |
| Taxes | 450/3 | €23,523 | €9,423 | -€14,101 | -59.9% |
| Remuneration and social security | 454/9 | - | €1,325 | +€1,325 | |
| Other amounts payable | 47/48 | €217,228 | €950,972 | +€733,744 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,335 | €24,082 | +€14,748 | +158% |
| Other operating charges | 640/8 | €4,260 | €4,393 | +€133 | +3.1% |
| Non-recurring operating charges | 66A | €550 | - | -€550 | |
| Gross operating margin | 9900 | €56,417 | €74,028 | +€17,611 | +31.2% |
| Operating profit (loss) | 9901 | €42,272 | €45,552 | +€3,280 | +7.8% |
| Financial charges | 65/66B | €16,243 | €16,756 | +€513 | +3.2% |
| Recurring financial charges | 65 | €16,243 | €16,756 | +€513 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €26,029 | €28,796 | +€2,767 | +10.6% |
| Income taxes | 67/77 | €7,284 | €8,013 | +€729 | +10.0% |
| Profit (loss) for the period | 9904 | €18,745 | €20,782 | +€2,038 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,745 | €20,782 | +€2,038 | +10.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.