MOTION & STILL: 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.
MOTION & STILL
Largest movements
- Cash +€17,243
up €17,243 (+15.6%), from €110,611 to €127,855
mainly Other debts (+€95,318) and Net result for the year (+€26,410)
- Tangible fixed assets -€4,811
down €4,811 (-6.9%), from €69,274 to €64,463
of which Furniture and vehicles: -€11,552
- Reserves -€119,605
down €119,605 (-74.9%), from €159,746 to €40,141
- Other debts +€95,318
up €95,318 (+243.2%), from €39,187 to €134,505
- Profit (loss) carried forward +€11,510
up €11,510, from -€11,510 to €0
- Trade debts +€11,295
up €11,295 (+122.3%), from €9,234 to €20,529
- Debts after one year +€8,810
new in 2025: €8,810
- Gross operating margin +€54,030
up €54,030 (+1903.0%), from €2,839 to €56,869
- Taxes +€4,028
up €4,028, from -€39 to €3,989
- Depreciation +€1,602
up €1,602 (+6.7%), from €23,742 to €25,344
- Other operating charges +€934
up €934 (+577.4%), from €162 to €1,096
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 | €229,376 | €240,852 | +€11,477 | +5.0% |
| Fixed assets | 21/28 | €69,734 | €65,073 | -€4,661 | -6.7% |
| Tangible fixed assets | 22/27 | €69,274 | €64,463 | -€4,811 | -6.9% |
| Plant, machinery and equipment | 23 | €20,860 | €27,601 | +€6,740 | +32.3% |
| Furniture and vehicles | 24 | €48,414 | €36,862 | -€11,552 | -23.9% |
| Financial fixed assets | 28 | €460 | €610 | +€150 | +32.6% |
| Current assets | 29/58 | €159,641 | €175,779 | +€16,138 | +10.1% |
| Amounts receivable within one year | 40/41 | €45,608 | €46,774 | +€1,166 | +2.6% |
| Trade receivables | 40 | €25,894 | €26,189 | +€295 | +1.1% |
| Other amounts receivable | 41 | €19,714 | €20,585 | +€871 | +4.4% |
| Cash at bank and in hand | 54/58 | €110,611 | €127,855 | +€17,243 | +15.6% |
| Deferred charges and accrued income | 490/1 | €3,422 | €1,151 | -€2,271 | -66.4% |
| Total equity and liabilities | 10/49 | €229,376 | €240,852 | +€11,477 | +5.0% |
| Equity | 10/15 | €178,236 | €70,141 | -€108,095 | -60.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €159,746 | €40,141 | -€119,605 | -74.9% |
| Distributable reserves | 133 | €159,746 | €40,141 | -€119,605 | -74.9% |
| Profit (loss) carried forward | 14 | -€11,510 | €0 | +€11,510 | |
| Amounts payable | 17/49 | €51,140 | €170,711 | +€119,572 | +233.8% |
| Amounts payable after more than one year | 17 | - | €8,810 | +€8,810 | |
| Financial debts | 170/4 | - | €8,810 | +€8,810 | |
| Amounts payable within one year | 42/48 | €51,140 | €161,902 | +€110,762 | +216.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,550 | +€4,550 | |
| Financial debts | 43 | €475 | €97 | -€377 | -79.5% |
| Credit institutions | 430/8 | €475 | €97 | -€377 | -79.5% |
| Trade debts | 44 | €9,234 | €20,529 | +€11,295 | +122.3% |
| Suppliers | 440/4 | €9,234 | €20,529 | +€11,295 | +122.3% |
| Taxes, remuneration and social security | 45 | €2,244 | €2,220 | -€24 | -1.1% |
| Taxes | 450/3 | €2,244 | €2,220 | -€24 | -1.1% |
| Other amounts payable | 47/48 | €39,187 | €134,505 | +€95,318 | +243.2% |
| Non-recurring operating income | 76A | €0 | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,742 | €25,344 | +€1,602 | +6.7% |
| Other operating charges | 640/8 | €162 | €1,096 | +€934 | +577.4% |
| Gross operating margin | 9900 | €2,839 | €56,869 | +€54,030 | +1903.0% |
| Operating profit (loss) | 9901 | -€21,065 | €30,429 | +€51,494 | |
| Financial income | 75/76B | €601 | €565 | -€36 | -6.0% |
| Recurring financial income | 75 | €601 | €565 | -€36 | -6.0% |
| Financial charges | 65/66B | €190 | €595 | +€405 | +213.4% |
| Recurring financial charges | 65 | €190 | €595 | +€405 | +213.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,653 | €30,399 | +€51,053 | |
| Income taxes | 67/77 | -€39 | €3,989 | +€4,028 | |
| Profit (loss) for the period | 9904 | -€20,614 | €26,410 | +€47,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,614 | €26,410 | +€47,024 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.