Motief: 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.
Motief
Largest movements
- Intangible fixed assets -€19,442
no longer reported in 2025 (was €19,442)
- Tangible fixed assets -€10,255
down €10,255 (-34.4%), from €29,796 to €19,541
of which Furniture and vehicles: -€6,985
- Stocks and contracts +€7,806
up €7,806 (+119%), from €6,566 to €14,372
- Receivables within one year +€6,515
up €6,515 (+82.2%), from €7,924 to €14,439
of which Trade receivables: +€3,543
- Cash +€5,330
up €5,330 (+61.4%), from €8,688 to €14,019
mainly Depreciation (+€31,412) and Net result for the year (+€8,541)
- Other debts -€10,541
down €10,541 (-27.7%), from €38,049 to €27,509
- Debts after one year -€6,352
down €6,352 (-71.8%), from €8,844 to €2,492
- Trade debts +€6,130
up €6,130 (+63.7%), from €9,625 to €15,755
- Tax, wage and social debts +€4,985
up €4,985 (+75.0%), from €6,647 to €11,632
of which Taxes: +€3,000
- Current portion of long-term debt -€4,122
down €4,122 (-39.4%), from €10,474 to €6,352
- Gross operating margin +€35,894
up €35,894 (+118%), from €30,547 to €66,442
- Staff costs +€21,395
new in 2025: €21,395
- Taxes +€3,264
up €3,264 (+2,550%), from €128 to €3,392
- Depreciation -€2,043
down €2,043 (-6.1%), from €33,455 to €31,412
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 | €77,066 | €68,741 | -€8,325 | -10.8% |
| Fixed assets | 21/28 | €51,839 | €22,323 | -€29,517 | -56.9% |
| Intangible fixed assets | 21 | €19,442 | - | -€19,442 | |
| Tangible fixed assets | 22/27 | €29,796 | €19,541 | -€10,255 | -34.4% |
| Plant, machinery and equipment | 23 | €5,569 | €4,805 | -€765 | -13.7% |
| Furniture and vehicles | 24 | €17,157 | €10,172 | -€6,985 | -40.7% |
| Leasing and similar rights | 25 | €7,070 | €4,565 | -€2,505 | -35.4% |
| Financial fixed assets | 28 | €2,600 | €2,781 | +€181 | +6.9% |
| Current assets | 29/58 | €25,227 | €46,418 | +€21,191 | +84.0% |
| Stocks and contracts in progress | 3 | €6,566 | €14,372 | +€7,806 | +119% |
| Stocks | 30/36 | €6,566 | €14,372 | +€7,806 | +119% |
| Amounts receivable within one year | 40/41 | €7,924 | €14,439 | +€6,515 | +82.2% |
| Trade receivables | 40 | €7,644 | €11,187 | +€3,543 | +46.3% |
| Other amounts receivable | 41 | €279 | €3,252 | +€2,973 | +1,065% |
| Cash at bank and in hand | 54/58 | €8,688 | €14,019 | +€5,330 | +61.4% |
| Deferred charges and accrued income | 490/1 | €2,049 | €3,588 | +€1,540 | +75.1% |
| Total equity and liabilities | 10/49 | €77,066 | €68,741 | -€8,325 | -10.8% |
| Equity | 10/15 | €2,773 | €5,000 | +€2,227 | +80.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,227 | - | +€2,227 | |
| Amounts payable | 17/49 | €74,293 | €63,741 | -€10,552 | -14.2% |
| Amounts payable after more than one year | 17 | €8,844 | €2,492 | -€6,352 | -71.8% |
| Financial debts | 170/4 | €8,844 | €2,492 | -€6,352 | -71.8% |
| Amounts payable within one year | 42/48 | €65,449 | €61,248 | -€4,200 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €10,474 | €6,352 | -€4,122 | -39.4% |
| Trade debts | 44 | €9,625 | €15,755 | +€6,130 | +63.7% |
| Suppliers | 440/4 | €9,625 | €15,755 | +€6,130 | +63.7% |
| Advances received on contracts in progress | 46 | €653 | - | -€653 | |
| Taxes, remuneration and social security | 45 | €6,647 | €11,632 | +€4,985 | +75.0% |
| Taxes | 450/3 | €6,072 | €9,072 | +€3,000 | +49.4% |
| Remuneration and social security | 454/9 | €575 | €2,560 | +€1,985 | +345% |
| Other amounts payable | 47/48 | €38,049 | €27,509 | -€10,541 | -27.7% |
| Remuneration, social security and pensions | 62 | - | €21,395 | +€21,395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,455 | €31,412 | -€2,043 | -6.1% |
| Other operating charges | 640/8 | €2,391 | €1,817 | -€574 | -24.0% |
| Gross operating margin | 9900 | €30,547 | €66,442 | +€35,894 | +118% |
| Operating profit (loss) | 9901 | -€5,299 | €11,818 | +€17,116 | |
| Financial income | 75/76B | €621 | €793 | +€172 | +27.7% |
| Recurring financial income | 75 | €621 | €793 | +€172 | +27.7% |
| Financial charges | 65/66B | €891 | €677 | -€214 | -24.0% |
| Recurring financial charges | 65 | €891 | €677 | -€214 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,569 | €11,933 | +€17,502 | |
| Income taxes | 67/77 | €128 | €3,392 | +€3,264 | +2,550% |
| Profit (loss) for the period | 9904 | -€5,697 | €8,541 | +€14,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,697 | €8,541 | +€14,238 |
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 19 October 2026 via checked.be.