MOTATAPU: 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.
MOTATAPU
Largest movements
- Cash +€82,477
up €82,477 (+34.1%), from €242,221 to €324,699
mainly Net result for the year (+€195,391) and Tax, wage and social debts (+€33,149)
- Receivables within one year -€13,146
down €13,146 (-11.6%), from €113,378 to €100,232
of which Trade receivables: -€13,124
- Reserves +€75,391
up €75,391 (+98.8%), from €76,288 to €151,679
- Trade debts -€38,017
down €38,017 (-54.0%), from €70,345 to €32,328
- Tax, wage and social debts +€33,149
up €33,149 (+46.8%), from €70,769 to €103,918
of which Remuneration and social security: +€29,008
- Staff costs +€87,150
up €87,150 (+170%), from €51,200 to €138,350
- Gross operating margin +€82,525
up €82,525 (+29.6%), from €279,123 to €361,648
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,858 | €433,243 | +€71,385 | +19.7% |
| Fixed assets | 21/28 | €3,345 | €4,450 | +€1,105 | +33.0% |
| Tangible fixed assets | 22/27 | €3,345 | €4,450 | +€1,105 | +33.0% |
| Furniture and vehicles | 24 | €3,345 | €4,450 | +€1,105 | +33.0% |
| Current assets | 29/58 | €358,513 | €428,793 | +€70,280 | +19.6% |
| Amounts receivable within one year | 40/41 | €113,378 | €100,232 | -€13,146 | -11.6% |
| Trade receivables | 40 | €113,356 | €100,232 | -€13,124 | -11.6% |
| Other amounts receivable | 41 | €23 | €0 | -€23 | -100% |
| Cash at bank and in hand | 54/58 | €242,221 | €324,699 | +€82,477 | +34.1% |
| Deferred charges and accrued income | 490/1 | €2,914 | €3,863 | +€949 | +32.6% |
| Total equity and liabilities | 10/49 | €361,858 | €433,243 | +€71,385 | +19.7% |
| Equity | 10/15 | €82,288 | €157,679 | +€75,391 | +91.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €76,288 | €151,679 | +€75,391 | +98.8% |
| Distributable reserves | 133 | €76,288 | €151,679 | +€75,391 | +98.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €279,570 | €275,564 | -€4,006 | -1.4% |
| Amounts payable within one year | 42/48 | €279,570 | €275,564 | -€4,006 | -1.4% |
| Financial debts | 43 | €33 | €87 | +€54 | +161% |
| Credit institutions | 430/8 | €33 | €87 | +€54 | +161% |
| Trade debts | 44 | €70,345 | €32,328 | -€38,017 | -54.0% |
| Suppliers | 440/4 | €70,345 | €32,328 | -€38,017 | -54.0% |
| Taxes, remuneration and social security | 45 | €70,769 | €103,918 | +€33,149 | +46.8% |
| Taxes | 450/3 | €70,648 | €74,790 | +€4,142 | +5.9% |
| Remuneration and social security | 454/9 | €120 | €29,128 | +€29,008 | +24,107% |
| Other amounts payable | 47/48 | €138,423 | €139,231 | +€808 | +0.6% |
| Remuneration, social security and pensions | 62 | €51,200 | €138,350 | +€87,150 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,192 | €1,763 | -€2,429 | -57.9% |
| Other operating charges | 640/8 | €1,053 | €128 | -€925 | -87.8% |
| Gross operating margin | 9900 | €279,123 | €361,648 | +€82,525 | +29.6% |
| Operating profit (loss) | 9901 | €222,677 | €221,407 | -€1,270 | -0.6% |
| Financial income | 75/76B | €31 | €857 | +€826 | +2,659% |
| Recurring financial income | 75 | €31 | €857 | +€826 | +2,659% |
| Financial charges | 65/66B | €106 | €226 | +€120 | +113% |
| Recurring financial charges | 65 | €106 | €226 | +€120 | +113% |
| Profit (loss) for the period before taxes | 9903 | €222,601 | €222,038 | -€564 | -0.3% |
| Income taxes | 67/77 | €26,313 | €26,647 | +€334 | +1.3% |
| Profit (loss) for the period | 9904 | €196,288 | €195,391 | -€898 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €196,288 | €195,391 | -€898 | -0.5% |
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 29 October 2026 via checked.be.