MOtCLE: what changed
Two fiscal 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.
MOtCLE
Largest movements
- Receivables after one year +€72,473
up €72,473 (+148.8%), from €48,720 to €121,193
- Cash +€6,467
up €6,467 (+10.6%), from €61,189 to €67,656
mainly Net result for the year (+€83,949) and Receivables within one year (+€1,942)
- Receivables within one year -€1,942
down €1,942 (-64.9%), from €2,992 to €1,050
of which Other amounts receivable: -€2,992
- Profit (loss) carried forward +€83,949
up €83,949 (+38943.0%), from €216 to €84,165
- Tax, wage and social debts -€6,894
down €6,894 (-18.8%), from €36,647 to €29,753
- Turnover -€181,200
no longer reported in 2025 (was €181,200)
- Purchases and services -€73,979
no longer reported in 2025 (was €73,979)
- Taxes -€6,475
down €6,475 (-23.2%), from €27,858 to €21,383
- Other operating charges -€5,043
down €5,043 (-90.9%), from €5,549 to €506
- Gross operating margin -€2,883
down €2,883 (-2.7%), from €107,222 to €104,338
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.
Cash bridge derived
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 | €116,680 | €192,786 | +€76,106 | +65.2% |
| Formation expenses | 20 | €3,668 | €2,777 | -€891 | -24.3% |
| Fixed assets | 21/28 | €111 | €111 | = | 0.0% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €112,901 | €189,898 | +€76,997 | +68.2% |
| Amounts receivable after more than one year | 29 | €48,720 | €121,193 | +€72,473 | +148.8% |
| Other amounts receivable | 291 | €48,720 | €121,193 | +€72,473 | +148.8% |
| Amounts receivable within one year | 40/41 | €2,992 | €1,050 | -€1,942 | -64.9% |
| Trade receivables | 40 | - | €1,050 | +€1,050 | |
| Other amounts receivable | 41 | €2,992 | €0 | -€2,992 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,189 | €67,656 | +€6,467 | +10.6% |
| Total equity and liabilities | 10/49 | €116,680 | €192,786 | +€76,106 | +65.2% |
| Equity | 10/15 | €75,716 | €159,665 | +€83,949 | +110.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,500 | €73,500 | = | 0.0% |
| Distributable reserves | 133 | €73,500 | €73,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216 | €84,165 | +€83,949 | +38943.0% |
| Amounts payable | 17/49 | €40,965 | €33,121 | -€7,843 | -19.1% |
| Amounts payable within one year | 42/48 | €38,015 | €30,746 | -€7,268 | -19.1% |
| Trade debts | 44 | €1,368 | €823 | -€544 | -39.8% |
| Suppliers | 440/4 | €1,368 | €823 | -€544 | -39.8% |
| Taxes, remuneration and social security | 45 | €36,647 | €29,753 | -€6,894 | -18.8% |
| Taxes | 450/3 | €36,647 | €29,753 | -€6,894 | -18.8% |
| Other amounts payable | 47/48 | - | €170 | +€170 | |
| Accrued charges and deferred income | 492/3 | €2,950 | €2,375 | -€575 | -19.5% |
| Turnover | 70 | €181,200 | - | -€181,200 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,979 | - | -€73,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €891 | +€102 | +13.0% |
| Other operating charges | 640/8 | €5,549 | €506 | -€5,043 | -90.9% |
| Gross operating margin | 9900 | €107,222 | €104,338 | -€2,883 | -2.7% |
| Operating profit (loss) | 9901 | €100,884 | €102,941 | +€2,057 | +2.0% |
| Financial income | 75/76B | €806 | €2,611 | +€1,805 | +223.8% |
| Recurring financial income | 75 | €806 | €2,611 | +€1,805 | +223.8% |
| Financial charges | 65/66B | €116 | €219 | +€103 | +88.8% |
| Recurring financial charges | 65 | €116 | €219 | +€103 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | €101,574 | €105,333 | +€3,759 | +3.7% |
| Income taxes | 67/77 | €27,858 | €21,383 | -€6,475 | -23.2% |
| Profit (loss) for the period | 9904 | €73,716 | €83,949 | +€10,234 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,716 | €83,949 | +€10,234 | +13.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.