MOTEUR +: 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.
MOTEUR +
Largest movements
- Cash +€13,621
up €13,621 (+95.4%), from €14,281 to €27,902
mainly Net result for the year (+€12,616) and Receivables within one year (+€1,965)
- Receivables within one year -€1,965
down €1,965 (-35.5%), from €5,532 to €3,568
of which Trade receivables: -€3,171
- Tangible fixed assets -€731
down €731 (-83.6%), from €875 to €144
of which Furniture and vehicles: -€731
- Profit (loss) carried forward +€12,616
up €12,616 (+88.0%), from -€14,334 to -€1,718
- Other debts -€1,773
down €1,773 (-43.9%), from €4,036 to €2,262
- Current portion of long-term debt +€861
new in 2025: €861
- Trade debts -€543
down €543 (-100%), from €543 to €0
- Gross operating margin -€5,511
down €5,511 (-25.1%), from €21,981 to €16,471
- Taxes +€2,199
new in 2025: €2,199
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 | €21,071 | €32,009 | +€10,939 | +51.9% |
| Fixed assets | 21/28 | €875 | €144 | -€731 | -83.6% |
| Tangible fixed assets | 22/27 | €875 | €144 | -€731 | -83.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €875 | €144 | -€731 | -83.6% |
| Current assets | 29/58 | €20,196 | €31,865 | +€11,669 | +57.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,532 | €3,568 | -€1,965 | -35.5% |
| Trade receivables | 40 | €5,532 | €2,362 | -€3,171 | -57.3% |
| Other amounts receivable | 41 | €0 | €1,206 | +€1,206 | |
| Cash at bank and in hand | 54/58 | €14,281 | €27,902 | +€13,621 | +95.4% |
| Deferred charges and accrued income | 490/1 | €382 | €396 | +€13 | +3.5% |
| Total equity and liabilities | 10/49 | €21,071 | €32,009 | +€10,939 | +51.9% |
| Equity | 10/15 | €15,413 | €28,029 | +€12,616 | +81.9% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,334 | -€1,718 | +€12,616 | +88.0% |
| Amounts payable | 17/49 | €5,658 | €3,980 | -€1,678 | -29.7% |
| Amounts payable within one year | 42/48 | €5,658 | €3,980 | -€1,678 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | - | €861 | +€861 | |
| Trade debts | 44 | €543 | €0 | -€543 | -100% |
| Suppliers | 440/4 | €543 | €0 | -€543 | -100% |
| Taxes, remuneration and social security | 45 | €1,079 | €857 | -€222 | -20.6% |
| Taxes | 450/3 | €1,079 | €857 | -€222 | -20.6% |
| Other amounts payable | 47/48 | €4,036 | €2,262 | -€1,773 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €731 | -€103 | -12.4% |
| Other operating charges | 640/8 | €710 | €726 | +€16 | +2.3% |
| Gross operating margin | 9900 | €21,981 | €16,471 | -€5,511 | -25.1% |
| Operating profit (loss) | 9901 | €20,438 | €15,014 | -€5,424 | -26.5% |
| Financial charges | 65/66B | €157 | €198 | +€41 | +26.3% |
| Recurring financial charges | 65 | €157 | €198 | +€41 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €20,281 | €14,816 | -€5,465 | -26.9% |
| Income taxes | 67/77 | - | €2,199 | +€2,199 | |
| Profit (loss) for the period | 9904 | €20,281 | €12,616 | -€7,664 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,281 | €12,616 | -€7,664 | -37.8% |
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 21 October 2026 via checked.be.