Motionmakers: 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.
Motionmakers
Largest movements
- Cash +€385,168
up €385,168 (+243.1%), from €158,466 to €543,634
mainly Net result for the year (+€531,179) and Tax, wage and social debts (+€161,266)
- Tangible fixed assets +€49,491
up €49,491 (+754.4%), from €6,560 to €56,051
- Receivables within one year +€38,887
up €38,887 (+1.9%), from €2.0m to €2.0m
of which Trade receivables: +€38,784
- Profit (loss) carried forward +€320,679
up €320,679 (+45.3%), from €708,386 to €1.0m
- Trade debts -€312,743
down €312,743 (-39.2%), from €798,486 to €485,743
- Reserves +€210,500
up €210,500 (+135.6%), from €155,250 to €365,750
of which Tax-exempt reserves: +€210,500
- Tax, wage and social debts +€161,266
up €161,266 (+59.5%), from €271,203 to €432,469
of which Taxes: +€141,555
- Other debts +€50,000
new in 2025: €50,000
- Turnover -€407,214
down €407,214 (-8.9%), from €4.6m to €4.1m
- Goods and materials -€295,514
down €295,514 (-11.5%), from €2.6m to €2.3m
- Services and other goods -€111,953
down €111,953 (-17.6%), from €637,064 to €525,111
- Staff costs -€49,587
down €49,587 (-7.5%), from €661,413 to €611,826
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 | €2,214,525 | €2,691,019 | +€476,494 | +21.5% |
| Fixed assets | 21/28 | €7,949 | €57,440 | +€49,491 | +622.6% |
| Tangible fixed assets | 22/27 | €6,560 | €56,051 | +€49,491 | +754.4% |
| Plant, machinery and equipment | 23 | €6,560 | €56,051 | +€49,491 | +754.4% |
| Financial fixed assets | 28 | €1,389 | €1,389 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,389 | €1,389 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,389 | €1,389 | = | 0.0% |
| Current assets | 29/58 | €2,206,576 | €2,633,579 | +€427,003 | +19.4% |
| Amounts receivable within one year | 40/41 | €2,002,459 | €2,041,346 | +€38,887 | +1.9% |
| Trade receivables | 40 | €2,002,456 | €2,041,240 | +€38,784 | +1.9% |
| Other amounts receivable | 41 | €3 | €106 | +€103 | +3168.6% |
| Cash at bank and in hand | 54/58 | €158,466 | €543,634 | +€385,168 | +243.1% |
| Deferred charges and accrued income | 490/1 | €45,651 | €48,600 | +€2,949 | +6.5% |
| Total equity and liabilities | 10/49 | €2,214,525 | €2,691,019 | +€476,494 | +21.5% |
| Equity | 10/15 | €1,144,666 | €1,675,846 | +€531,179 | +46.4% |
| Contributions | 10/11 | €281,030 | €281,030 | = | 0.0% |
| Reserves | 13 | €155,250 | €365,750 | +€210,500 | +135.6% |
| Tax-exempt reserves | 132 | €105,250 | €315,750 | +€210,500 | +200.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €708,386 | €1,029,066 | +€320,679 | +45.3% |
| Amounts payable | 17/49 | €1,069,859 | €1,015,174 | -€54,685 | -5.1% |
| Amounts payable after more than one year | 17 | - | €34,262 | +€34,262 | |
| Financial debts | 170/4 | - | €34,262 | +€34,262 | |
| Credit institutions | 173 | - | €34,262 | +€34,262 | |
| Amounts payable within one year | 42/48 | €1,069,689 | €980,742 | -€88,947 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | - | €12,530 | +€12,530 | |
| Trade debts | 44 | €798,486 | €485,743 | -€312,743 | -39.2% |
| Suppliers | 440/4 | €798,486 | €485,743 | -€312,743 | -39.2% |
| Taxes, remuneration and social security | 45 | €271,203 | €432,469 | +€161,266 | +59.5% |
| Taxes | 450/3 | €187,085 | €328,640 | +€141,555 | +75.7% |
| Remuneration and social security | 454/9 | €84,118 | €103,829 | +€19,711 | +23.4% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €170 | €170 | = | 0.0% |
| Operating income | 70/76A | €4,556,091 | €4,147,743 | -€408,348 | -9.0% |
| Turnover | 70 | €4,550,263 | €4,143,049 | -€407,214 | -8.9% |
| Other operating income | 74 | €5,828 | €4,694 | -€1,134 | -19.5% |
| Operating charges | 60/66A | €3,864,460 | €3,418,547 | -€445,913 | -11.5% |
| Goods for resale, raw materials and consumables | 60 | €2,563,040 | €2,267,526 | -€295,514 | -11.5% |
| Purchases | 600/8 | €2,563,040 | €2,267,526 | -€295,514 | -11.5% |
| Services and other goods | 61 | €637,064 | €525,111 | -€111,953 | -17.6% |
| Remuneration, social security and pensions | 62 | €661,413 | €611,826 | -€49,587 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,639 | €13,959 | +€11,319 | +428.8% |
| Other operating charges | 640/8 | €304 | €125 | -€179 | -58.8% |
| Operating profit (loss) | 9901 | €691,632 | €729,196 | +€37,564 | +5.4% |
| Financial income | 75/76B | €34 | €934 | +€900 | +2658.1% |
| Recurring financial income | 75 | €34 | €934 | +€900 | +2658.1% |
| Other financial income | 752/9 | €34 | €934 | +€900 | +2658.1% |
| Financial charges | 65/66B | €992 | €1,954 | +€962 | +97.0% |
| Recurring financial charges | 65 | €992 | €1,954 | +€962 | +97.0% |
| Debt charges | 650 | €451 | €1,514 | +€1,063 | +235.8% |
| Other financial charges | 652/9 | €541 | €440 | -€101 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €690,674 | €728,176 | +€37,503 | +5.4% |
| Income taxes | 67/77 | €172,952 | €196,997 | +€24,045 | +13.9% |
| Taxes | 670/3 | €184,595 | €196,997 | +€12,402 | +6.7% |
| Tax adjustments and reversals of tax provisions | 77 | €11,643 | - | -€11,643 | |
| Profit (loss) for the period | 9904 | €517,722 | €531,179 | +€13,457 | +2.6% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €210,500 | +€105,250 | +100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €412,472 | €320,679 | -€91,793 | -22.3% |
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 29 September 2026 via checked.be.