MOTI CONSTRUCT: 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.
MOTI CONSTRUCT
Largest movements
- Tangible fixed assets +€2,312
up €2,312 (+281.9%), from €820 to €3,132
of which Furniture and vehicles: +€1,323
- Receivables within one year -€2,251
down €2,251 (-3.5%), from €63,507 to €61,256
of which Trade receivables: -€26,786
- Cash +€1,721
up €1,721 (+926.2%), from €186 to €1,907
mainly Short-term financial debts (+€4,061) and Net result for the year (+€2,424)
- Deferred charges and accrued income +€876
up €876 (+29.3%), from €2,986 to €3,862
- Short-term financial debts +€4,061
up €4,061 (+620.1%), from €655 to €4,716
- Trade debts -€3,179
down €3,179 (-34.7%), from €9,153 to €5,974
- Other debts -€3,067
no longer reported in 2024 (was €3,067)
- Profit (loss) carried forward +€2,424
up €2,424 (+7.9%), from €30,595 to €33,019
- Tax, wage and social debts +€2,418
up €2,418 (+44.7%), from €5,414 to €7,832
of which Remuneration and social security: +€2,200
- Other operating charges +€3,107
up €3,107 (+144.7%), from €2,147 to €5,254
- Depreciation -€1,353
down €1,353 (-49.5%), from €2,731 to €1,378
- Taxes +€1,114
up €1,114 (+59.9%), from €1,859 to €2,973
- Financial income +€810
up €810 (+11141.3%), from €7 to €817
- Gross operating margin +€439
up €439 (+3.8%), from €11,538 to €11,976
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 | €67,679 | €70,337 | +€2,658 | +3.9% |
| Fixed assets | 21/28 | €1,000 | €3,312 | +€2,312 | +231.2% |
| Tangible fixed assets | 22/27 | €820 | €3,132 | +€2,312 | +281.9% |
| Plant, machinery and equipment | 23 | - | €989 | +€989 | |
| Furniture and vehicles | 24 | €820 | €2,143 | +€1,323 | +161.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €66,679 | €67,025 | +€346 | +0.5% |
| Amounts receivable within one year | 40/41 | €63,507 | €61,256 | -€2,251 | -3.5% |
| Trade receivables | 40 | €61,642 | €34,856 | -€26,786 | -43.5% |
| Other amounts receivable | 41 | €1,865 | €26,400 | +€24,535 | +1315.7% |
| Cash at bank and in hand | 54/58 | €186 | €1,907 | +€1,721 | +926.2% |
| Deferred charges and accrued income | 490/1 | €2,986 | €3,862 | +€876 | +29.3% |
| Total equity and liabilities | 10/49 | €67,679 | €70,337 | +€2,658 | +3.9% |
| Equity | 10/15 | €49,390 | €51,815 | +€2,424 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,596 | €12,596 | = | 0.0% |
| Distributable reserves | 133 | €12,596 | €12,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,595 | €33,019 | +€2,424 | +7.9% |
| Amounts payable | 17/49 | €18,289 | €18,522 | +€234 | +1.3% |
| Amounts payable within one year | 42/48 | €18,289 | €18,522 | +€234 | +1.3% |
| Financial debts | 43 | €655 | €4,716 | +€4,061 | +620.1% |
| Credit institutions | 430/8 | €655 | €4,716 | +€4,061 | +620.1% |
| Trade debts | 44 | €9,153 | €5,974 | -€3,179 | -34.7% |
| Suppliers | 440/4 | €9,153 | €5,974 | -€3,179 | -34.7% |
| Taxes, remuneration and social security | 45 | €5,414 | €7,832 | +€2,418 | +44.7% |
| Taxes | 450/3 | €5,414 | €5,632 | +€218 | +4.0% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €3,067 | - | -€3,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,731 | €1,378 | -€1,353 | -49.5% |
| Other operating charges | 640/8 | €2,147 | €5,254 | +€3,107 | +144.7% |
| Gross operating margin | 9900 | €11,538 | €11,976 | +€439 | +3.8% |
| Operating profit (loss) | 9901 | €6,659 | €5,344 | -€1,315 | -19.7% |
| Financial income | 75/76B | €7 | €817 | +€810 | +11141.3% |
| Recurring financial income | 75 | €7 | €817 | +€810 | +11141.3% |
| Financial charges | 65/66B | €871 | €764 | -€107 | -12.3% |
| Recurring financial charges | 65 | €871 | €764 | -€107 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €5,795 | €5,398 | -€398 | -6.9% |
| Income taxes | 67/77 | €1,859 | €2,973 | +€1,114 | +59.9% |
| Profit (loss) for the period | 9904 | €3,936 | €2,424 | -€1,512 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,936 | €2,424 | -€1,512 | -38.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.