MOTMANS: 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.
MOTMANS
Largest movements
- Receivables within one year -€48,843
down €48,843 (-29.0%), from €168,290 to €119,447
of which Trade receivables: -€48,613
- Deferred charges and accrued income -€8,990
down €8,990 (-99.4%), from €9,041 to €51
- Stocks and contracts -€5,814
down €5,814 (-100.0%), from €5,814 to €0
- Profit (loss) carried forward -€31,165
down €31,165 (-106.7%), from -€29,212 to -€60,377
- Trade debts -€29,052
down €29,052 (-55.8%), from €52,028 to €22,976
- Tax, wage and social debts -€8,442
down €8,442 (-83.1%), from €10,165 to €1,723
of which Remuneration and social security: -€6,444
- Short-term financial debts +€3,904
up €3,904 (+9.6%), from €40,548 to €44,452
- Gross operating margin -€47,945
down €47,945, from €36,567 to -€11,378
- Staff costs -€26,921
down €26,921 (-79.4%), from €33,891 to €6,969
- Other operating charges -€8,065
down €8,065 (-54.5%), from €14,788 to €6,723
- Financial charges +€3,126
up €3,126 (+133.7%), from €2,339 to €5,465
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 | €190,769 | €126,949 | -€63,821 | -33.5% |
| Fixed assets | 21/28 | €5,445 | €4,815 | -€629 | -11.6% |
| Tangible fixed assets | 22/27 | €1,888 | €1,259 | -€629 | -33.3% |
| Plant, machinery and equipment | 23 | €1,888 | €1,259 | -€629 | -33.3% |
| Financial fixed assets | 28 | €3,557 | €3,557 | = | 0.0% |
| Current assets | 29/58 | €185,324 | €122,133 | -€63,191 | -34.1% |
| Stocks and contracts in progress | 3 | €5,814 | €0 | -€5,814 | -100.0% |
| Stocks | 30/36 | €5,814 | €0 | -€5,814 | -100.0% |
| Amounts receivable within one year | 40/41 | €168,290 | €119,447 | -€48,843 | -29.0% |
| Trade receivables | 40 | €166,068 | €117,455 | -€48,613 | -29.3% |
| Other amounts receivable | 41 | €2,222 | €1,992 | -€231 | -10.4% |
| Cash at bank and in hand | 54/58 | €2,180 | €2,636 | +€456 | +20.9% |
| Deferred charges and accrued income | 490/1 | €9,041 | €51 | -€8,990 | -99.4% |
| Total equity and liabilities | 10/49 | €190,769 | €126,949 | -€63,821 | -33.5% |
| Equity | 10/15 | €70,171 | €39,006 | -€31,165 | -44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,783 | €80,783 | = | 0.0% |
| Tax-exempt reserves | 132 | €41,000 | €41,000 | = | 0.0% |
| Distributable reserves | 133 | €39,783 | €39,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,212 | -€60,377 | -€31,165 | -106.7% |
| Amounts payable | 17/49 | €120,598 | €87,942 | -€32,656 | -27.1% |
| Amounts payable after more than one year | 17 | €10,205 | €10,205 | = | 0.0% |
| Financial debts | 170/4 | €10,205 | €10,205 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,393 | €77,738 | -€32,656 | -29.6% |
| Financial debts | 43 | €40,548 | €44,452 | +€3,904 | +9.6% |
| Credit institutions | 430/8 | €40,548 | €44,452 | +€3,904 | +9.6% |
| Trade debts | 44 | €52,028 | €22,976 | -€29,052 | -55.8% |
| Suppliers | 440/4 | €52,028 | €22,976 | -€29,052 | -55.8% |
| Taxes, remuneration and social security | 45 | €10,165 | €1,723 | -€8,442 | -83.1% |
| Taxes | 450/3 | €2,198 | €199 | -€1,999 | -91.0% |
| Remuneration and social security | 454/9 | €7,968 | €1,524 | -€6,444 | -80.9% |
| Other amounts payable | 47/48 | €7,652 | €8,587 | +€935 | +12.2% |
| Remuneration, social security and pensions | 62 | €33,891 | €6,969 | -€26,921 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €629 | = | 0.0% |
| Other operating charges | 640/8 | €14,788 | €6,723 | -€8,065 | -54.5% |
| Gross operating margin | 9900 | €36,567 | -€11,378 | -€47,945 | |
| Operating profit (loss) | 9901 | -€12,741 | -€25,700 | -€12,959 | -101.7% |
| Financial income | 75/76B | €126 | €0 | -€126 | -100.0% |
| Recurring financial income | 75 | €126 | €0 | -€126 | -100.0% |
| Financial charges | 65/66B | €2,339 | €5,465 | +€3,126 | +133.7% |
| Recurring financial charges | 65 | €2,339 | €5,465 | +€3,126 | +133.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,954 | -€31,165 | -€16,211 | -108.4% |
| Profit (loss) for the period | 9904 | -€14,954 | -€31,165 | -€16,211 | -108.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,954 | -€31,165 | -€16,211 | -108.4% |
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 8 October 2026 via checked.be.