MOTIF: 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.
MOTIF
Largest movements
- Cash +€103,537
up €103,537 (+7184.5%), from €1,441 to €104,979
mainly Net result for the year (+€105,446) and Tax, wage and social debts (+€10,435)
- Receivables within one year +€22,461
up €22,461 (+271.1%), from €8,285 to €30,746
of which Trade receivables: +€22,746
- Tangible fixed assets +€2,393
up €2,393 (+1414.7%), from €169 to €2,562
of which Furniture and vehicles: +€2,393
- Profit (loss) carried forward +€88,057
up €88,057, from -€88,057 to €0
- Reserves +€17,388
up €17,388 (+29.2%), from €59,550 to €76,938
- Tax, wage and social debts +€10,435
up €10,435 (+5675.4%), from €184 to €10,619
- Other debts +€9,433
up €9,433 (+39.0%), from €24,193 to €33,626
- Trade debts +€1,949
up €1,949 (+71.5%), from €2,726 to €4,675
- Gross operating margin +€134,633
up €134,633, from -€24,214 to €110,419
- Taxes +€1,746
up €1,746 (+949.7%), from €184 to €1,930
- Other operating charges +€1,222
up €1,222 (+241.8%), from €505 to €1,727
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 | €11,059 | €139,363 | +€128,304 | +1160.2% |
| Fixed assets | 21/28 | €169 | €2,562 | +€2,393 | +1414.7% |
| Tangible fixed assets | 22/27 | €169 | €2,562 | +€2,393 | +1414.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €169 | €2,562 | +€2,393 | +1414.7% |
| Current assets | 29/58 | €10,890 | €136,800 | +€125,911 | +1156.3% |
| Amounts receivable within one year | 40/41 | €8,285 | €30,746 | +€22,461 | +271.1% |
| Trade receivables | 40 | €8,000 | €30,746 | +€22,746 | +284.3% |
| Other amounts receivable | 41 | €285 | €0 | -€285 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,441 | €104,979 | +€103,537 | +7184.5% |
| Deferred charges and accrued income | 490/1 | €1,163 | €1,076 | -€88 | -7.5% |
| Total equity and liabilities | 10/49 | €11,059 | €139,363 | +€128,304 | +1160.2% |
| Equity | 10/15 | -€16,108 | €89,338 | +€105,446 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,550 | €76,938 | +€17,388 | +29.2% |
| Distributable reserves | 133 | €59,550 | €76,938 | +€17,388 | +29.2% |
| Profit (loss) carried forward | 14 | -€88,057 | €0 | +€88,057 | |
| Amounts payable | 17/49 | €27,166 | €50,025 | +€22,858 | +84.1% |
| Amounts payable within one year | 42/48 | €27,166 | €49,625 | +€22,459 | +82.7% |
| Financial debts | 43 | €63 | €705 | +€642 | +1019.6% |
| Credit institutions | 430/8 | €63 | €705 | +€642 | +1019.6% |
| Trade debts | 44 | €2,726 | €4,675 | +€1,949 | +71.5% |
| Suppliers | 440/4 | €2,726 | €4,675 | +€1,949 | +71.5% |
| Taxes, remuneration and social security | 45 | €184 | €10,619 | +€10,435 | +5675.4% |
| Taxes | 450/3 | €184 | €10,619 | +€10,435 | +5675.4% |
| Other amounts payable | 47/48 | €24,193 | €33,626 | +€9,433 | +39.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €1,248 | +€143 | +12.9% |
| Other operating charges | 640/8 | €505 | €1,727 | +€1,222 | +241.8% |
| Gross operating margin | 9900 | -€24,214 | €110,419 | +€134,633 | |
| Operating profit (loss) | 9901 | -€25,825 | €107,443 | +€133,268 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -97.8% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -97.8% |
| Financial charges | 65/66B | €152 | €68 | -€84 | -55.2% |
| Recurring financial charges | 65 | €152 | €68 | -€84 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,957 | €107,376 | +€133,333 | |
| Income taxes | 67/77 | €184 | €1,930 | +€1,746 | +949.7% |
| Profit (loss) for the period | 9904 | -€26,141 | €105,446 | +€131,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,141 | €105,446 | +€131,587 |
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 11 October 2026 via checked.be.