MOTIIF: 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.
MOTIIF
Largest movements
- Cash -€59,469
down €59,469 (-39.0%), from €152,663 to €93,194
mainly Receivables within one year (-€54,432) and Tax, wage and social debts (-€19,198)
- Receivables within one year +€54,432
up €54,432 (+163.3%), from €33,327 to €87,759
- Tax, wage and social debts -€19,198
down €19,198 (-40.5%), from €47,413 to €28,215
of which Taxes: -€19,198
- Trade debts +€8,346
up €8,346 (+65.7%), from €12,703 to €21,049
- Profit (loss) carried forward +€5,815
up €5,815 (+4.6%), from €125,774 to €131,590
- Gross operating margin -€28,239
down €28,239 (-65.6%), from €43,034 to €14,794
- Financial income +€1,992
up €1,992 (+156.4%), from €1,273 to €3,265
- Financial charges -€1,131
down €1,131 (-49.3%), from €2,294 to €1,164
- Taxes -€950
down €950 (-8.3%), from €11,416 to €10,466
- Other operating charges +€496
up €496 (+420.2%), from €118 to €614
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 | €185,990 | €180,953 | -€5,037 | -2.7% |
| Current assets | 29/58 | €185,990 | €180,953 | -€5,037 | -2.7% |
| Amounts receivable within one year | 40/41 | €33,327 | €87,759 | +€54,432 | +163.3% |
| Other amounts receivable | 41 | €33,327 | €87,759 | +€54,432 | +163.3% |
| Cash at bank and in hand | 54/58 | €152,663 | €93,194 | -€59,469 | -39.0% |
| Total equity and liabilities | 10/49 | €185,990 | €180,953 | -€5,037 | -2.7% |
| Equity | 10/15 | €125,874 | €131,690 | +€5,815 | +4.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,774 | €131,590 | +€5,815 | +4.6% |
| Amounts payable | 17/49 | €60,116 | €49,263 | -€10,853 | -18.1% |
| Amounts payable within one year | 42/48 | €60,116 | €49,263 | -€10,853 | -18.1% |
| Trade debts | 44 | €12,703 | €21,049 | +€8,346 | +65.7% |
| Suppliers | 440/4 | €12,703 | €21,049 | +€8,346 | +65.7% |
| Taxes, remuneration and social security | 45 | €47,413 | €28,215 | -€19,198 | -40.5% |
| Taxes | 450/3 | €47,413 | €28,215 | -€19,198 | -40.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other operating charges | 640/8 | €118 | €614 | +€496 | +420.2% |
| Gross operating margin | 9900 | €43,034 | €14,794 | -€28,239 | -65.6% |
| Operating profit (loss) | 9901 | €42,916 | €14,181 | -€28,735 | -67.0% |
| Financial income | 75/76B | €1,273 | €3,265 | +€1,992 | +156.4% |
| Recurring financial income | 75 | €1,273 | €3,265 | +€1,992 | +156.4% |
| Financial charges | 65/66B | €2,294 | €1,164 | -€1,131 | -49.3% |
| Recurring financial charges | 65 | €2,294 | €1,164 | -€1,131 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €41,895 | €16,282 | -€25,613 | -61.1% |
| Income taxes | 67/77 | €11,416 | €10,466 | -€950 | -8.3% |
| Profit (loss) for the period | 9904 | €30,478 | €5,815 | -€24,663 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,478 | €5,815 | -€24,663 | -80.9% |
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.