MOTCHES: 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.
MOTCHES
Largest movements
- Cash -€73,110
down €73,110 (-99.2%), from €73,663 to €553
mainly Trade debts (-€92,051) and Debts after one year (-€15,139)
- Tangible fixed assets -€29,557
down €29,557 (-88.4%), from €33,417 to €3,860
- Trade debts -€92,051
down €92,051 (-60.8%), from €151,306 to €59,256
- Debts after one year -€15,139
down €15,139 (-100.0%), from €15,139 to €0
- Tax, wage and social debts +€12,865
up €12,865 (+58.8%), from €21,862 to €34,727
- Profit (loss) carried forward -€11,505
down €11,505, from €0 to -€11,505
- Current portion of long-term debt +€7,720
up €7,720 (+104.1%), from €7,419 to €15,139
- Gross operating margin -€103,360
down €103,360, from €91,758 to -€11,602
- Taxes -€15,505
down €15,505 (-95.2%), from €16,292 to €786
- Depreciation -€9,874
down €9,874 (-84.6%), from €11,678 to €1,804
- Financial income +€6,346
up €6,346 (+159.2%), from €3,987 to €10,333
of which Financial income: +€4,918
- Other operating charges +€3,731
up €3,731 (+291.2%), from €1,281 to €5,013
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,308 | €334,262 | -€98,045 | -22.7% |
| Fixed assets | 21/28 | €58,317 | €28,760 | -€29,557 | -50.7% |
| Tangible fixed assets | 22/27 | €33,417 | €3,860 | -€29,557 | -88.4% |
| Furniture and vehicles | 24 | €33,417 | €3,860 | -€29,557 | -88.4% |
| Financial fixed assets | 28 | €24,900 | €24,900 | = | 0.0% |
| Current assets | 29/58 | €373,990 | €305,502 | -€68,488 | -18.3% |
| Amounts receivable within one year | 40/41 | €295,532 | €295,961 | +€429 | +0.1% |
| Trade receivables | 40 | €55,588 | €43,751 | -€11,837 | -21.3% |
| Other amounts receivable | 41 | €239,945 | €252,210 | +€12,266 | +5.1% |
| Cash at bank and in hand | 54/58 | €73,663 | €553 | -€73,110 | -99.2% |
| Deferred charges and accrued income | 490/1 | €4,795 | €8,988 | +€4,193 | +87.5% |
| Total equity and liabilities | 10/49 | €432,308 | €334,262 | -€98,045 | -22.7% |
| Equity | 10/15 | €234,182 | €222,677 | -€11,505 | -4.9% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €211,182 | €211,182 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,300 | €2,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,300 | €2,300 | = | 0.0% |
| Distributable reserves | 133 | €208,882 | €208,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€11,505 | -€11,505 | |
| Amounts payable | 17/49 | €198,126 | €111,585 | -€86,541 | -43.7% |
| Amounts payable after more than one year | 17 | €15,139 | €0 | -€15,139 | -100.0% |
| Financial debts | 170/4 | €15,139 | €0 | -€15,139 | -100.0% |
| Amounts payable within one year | 42/48 | €180,586 | €109,121 | -€71,465 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €7,419 | €15,139 | +€7,720 | +104.1% |
| Trade debts | 44 | €151,306 | €59,256 | -€92,051 | -60.8% |
| Suppliers | 440/4 | €151,306 | €59,256 | -€92,051 | -60.8% |
| Taxes, remuneration and social security | 45 | €21,862 | €34,727 | +€12,865 | +58.8% |
| Taxes | 450/3 | €21,862 | €34,727 | +€12,865 | +58.8% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,464 | +€64 | +2.7% |
| Non-recurring operating income | 76A | - | €10,322 | +€10,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,678 | €1,804 | -€9,874 | -84.6% |
| Other operating charges | 640/8 | €1,281 | €5,013 | +€3,731 | +291.2% |
| Non-recurring operating charges | 66A | - | €346 | +€346 | |
| Gross operating margin | 9900 | €91,758 | -€11,602 | -€103,360 | |
| Operating profit (loss) | 9901 | €78,799 | -€18,765 | -€97,564 | |
| Financial income | 75/76B | €3,987 | €10,333 | +€6,346 | +159.2% |
| Recurring financial income | 75 | €3,927 | €8,845 | +€4,918 | +125.2% |
| Non-recurring financial income | 76B | €59 | €1,488 | +€1,429 | +2406.3% |
| Financial charges | 65/66B | €1,849 | €2,287 | +€437 | +23.6% |
| Recurring financial charges | 65 | €1,849 | €2,287 | +€437 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €80,936 | -€10,719 | -€91,655 | |
| Income taxes | 67/77 | €16,292 | €786 | -€15,505 | -95.2% |
| Profit (loss) for the period | 9904 | €64,644 | -€11,505 | -€76,149 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,644 | -€11,505 | -€76,149 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.