Motiveight: 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.
Motiveight
Largest movements
- Tangible fixed assets +€38,569
up €38,569 (+164.7%), from €23,422 to €61,991
of which Plant, machinery and equipment: +€39,409
- Receivables within one year -€5,208
down €5,208 (-24.0%), from €21,712 to €16,504
- Cash +€1,924
up €1,924 (+61081.6%), from €3 to €1,927
- Debts after one year +€38,600
new in 2024: €38,600
- Current portion of long-term debt +€23,417
new in 2024: €23,417
- Profit (loss) carried forward -€17,686
down €17,686 (-302.0%), from -€5,856 to -€23,542
- Short-term financial debts -€6,000
no longer reported in 2024 (was €6,000)
- Other debts -€4,425
down €4,425 (-20.5%), from €21,550 to €17,125
- Depreciation +€7,518
up €7,518 (+122.6%), from €6,134 to €13,652
- Taxes -€3,142
down €3,142 (-87.5%), from €3,592 to €450
- Gross operating margin +€2,422
up €2,422 (+23.8%), from €10,190 to €12,612
- Financial charges +€1,440
up €1,440 (+834.5%), from €173 to €1,612
- Other operating charges -€130
down €130 (-4.8%), from €2,722 to €2,593
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,137 | €80,422 | +€35,285 | +78.2% |
| Fixed assets | 21/28 | €23,422 | €61,991 | +€38,569 | +164.7% |
| Tangible fixed assets | 22/27 | €23,422 | €61,991 | +€38,569 | +164.7% |
| Plant, machinery and equipment | 23 | €17,706 | €57,115 | +€39,409 | +222.6% |
| Furniture and vehicles | 24 | €1,327 | €1,374 | +€47 | +3.5% |
| Leasing and similar rights | 25 | - | €2,039 | +€2,039 | |
| Other tangible fixed assets | 26 | €4,389 | €1,463 | -€2,926 | -66.7% |
| Current assets | 29/58 | €21,715 | €18,431 | -€3,284 | -15.1% |
| Amounts receivable within one year | 40/41 | €21,712 | €16,504 | -€5,208 | -24.0% |
| Trade receivables | 40 | €21,712 | €16,504 | -€5,208 | -24.0% |
| Cash at bank and in hand | 54/58 | €3 | €1,927 | +€1,924 | +61081.6% |
| Total equity and liabilities | 10/49 | €45,137 | €80,422 | +€35,285 | +78.2% |
| Equity | 10/15 | €3,644 | -€14,042 | -€17,686 | |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Outside capital | 11 | €9,500 | €9,500 | = | 0.0% |
| Other | 1109/19 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,856 | -€23,542 | -€17,686 | -302.0% |
| Amounts payable | 17/49 | €41,493 | €94,464 | +€52,971 | +127.7% |
| Amounts payable after more than one year | 17 | - | €38,600 | +€38,600 | |
| Financial debts | 170/4 | - | €38,600 | +€38,600 | |
| Amounts payable within one year | 42/48 | €38,993 | €53,364 | +€14,371 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | - | €23,417 | +€23,417 | |
| Financial debts | 43 | €6,000 | - | -€6,000 | |
| Other loans | 439 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €2,567 | €1,127 | -€1,439 | -56.1% |
| Suppliers | 440/4 | €2,567 | €1,127 | -€1,439 | -56.1% |
| Taxes, remuneration and social security | 45 | €8,877 | €11,695 | +€2,818 | +31.7% |
| Taxes | 450/3 | €8,877 | €11,695 | +€2,818 | +31.7% |
| Other amounts payable | 47/48 | €21,550 | €17,125 | -€4,425 | -20.5% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,134 | €13,652 | +€7,518 | +122.6% |
| Other operating charges | 640/8 | €2,722 | €2,593 | -€130 | -4.8% |
| Gross operating margin | 9900 | €10,190 | €12,612 | +€2,422 | +23.8% |
| Operating profit (loss) | 9901 | €1,334 | -€3,632 | -€4,966 | |
| Financial charges | 65/66B | €173 | €1,612 | +€1,440 | +834.5% |
| Recurring financial charges | 65 | €173 | €1,612 | +€1,440 | +834.5% |
| Profit (loss) for the period before taxes | 9903 | €1,162 | -€5,244 | -€6,406 | |
| Income taxes | 67/77 | €3,592 | €450 | -€3,142 | -87.5% |
| Profit (loss) for the period | 9904 | -€2,430 | -€5,694 | -€3,265 | -134.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,430 | -€5,694 | -€3,265 | -134.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.