MOTEMA: 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.
MOTEMA
Largest movements
- Cash -€7,777
down €7,777 (-69.7%), from €11,158 to €3,381
mainly Net result for the year (-€4,917) and Receivables within one year (-€3,758)
- Receivables within one year +€3,758
up €3,758 (+226%), from €1,664 to €5,422
of which Trade receivables: +€3,354
- Tangible fixed assets -€603
down €603 (-40.1%), from €1,503 to €900
- Profit (loss) carried forward -€4,917
down €4,917 (-48.0%), from €10,246 to €5,329
- Trade debts +€311
up €311 (+212%), from €147 to €459
- Gross operating margin -€17,850
down €17,850, from €13,610 to -€4,240
- Taxes -€2,948
down €2,948 (-100%), from €2,948 to €0
- Depreciation +€297
up €297 (+96.8%), from €307 to €603
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 | €14,325 | €9,703 | -€4,622 | -32.3% |
| Fixed assets | 21/28 | €1,503 | €900 | -€603 | -40.1% |
| Tangible fixed assets | 22/27 | €1,503 | €900 | -€603 | -40.1% |
| Furniture and vehicles | 24 | €1,503 | €900 | -€603 | -40.1% |
| Current assets | 29/58 | €12,822 | €8,803 | -€4,019 | -31.3% |
| Amounts receivable within one year | 40/41 | €1,664 | €5,422 | +€3,758 | +226% |
| Trade receivables | 40 | - | €3,354 | +€3,354 | |
| Other amounts receivable | 41 | €1,664 | €2,068 | +€404 | +24.3% |
| Cash at bank and in hand | 54/58 | €11,158 | €3,381 | -€7,777 | -69.7% |
| Total equity and liabilities | 10/49 | €14,325 | €9,703 | -€4,622 | -32.3% |
| Equity | 10/15 | €11,246 | €6,329 | -€4,917 | -43.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,246 | €5,329 | -€4,917 | -48.0% |
| Amounts payable | 17/49 | €3,079 | €3,374 | +€295 | +9.6% |
| Amounts payable within one year | 42/48 | €3,079 | €3,374 | +€295 | +9.6% |
| Trade debts | 44 | €147 | €459 | +€311 | +212% |
| Suppliers | 440/4 | €147 | €459 | +€311 | +212% |
| Taxes, remuneration and social security | 45 | €2,932 | €2,915 | -€17 | -0.6% |
| Taxes | 450/3 | €2,932 | €2,915 | -€17 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €603 | +€297 | +96.8% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €13,610 | -€4,240 | -€17,850 | |
| Operating profit (loss) | 9901 | €13,195 | -€4,961 | -€18,156 | |
| Financial income | 75/76B | €53 | €166 | +€112 | +211% |
| Recurring financial income | 75 | €53 | €166 | +€112 | +211% |
| Financial charges | 65/66B | €54 | €121 | +€67 | +124% |
| Recurring financial charges | 65 | €54 | €121 | +€67 | +124% |
| Profit (loss) for the period before taxes | 9903 | €13,194 | -€4,917 | -€18,111 | |
| Income taxes | 67/77 | €2,948 | €0 | -€2,948 | -100% |
| Profit (loss) for the period | 9904 | €10,246 | -€4,917 | -€15,163 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,246 | -€4,917 | -€15,163 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.