MOTO 80: 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.
MOTO 80
Largest movements
- Tangible fixed assets +€164,192
up €164,192 (+83.8%), from €195,887 to €360,079
of which Land and buildings: +€180,000
- Receivables within one year +€55,809
up €55,809 (+27.6%), from €202,140 to €257,949
of which Trade receivables: +€65,642
- Intangible fixed assets -€15,448
down €15,448 (-22.8%), from €67,671 to €52,223
- Debts after one year +€100,086
up €100,086 (+115%), from €86,761 to €186,847
- Other debts +€55,087
up €55,087 (+95.2%), from €57,874 to €112,960
- Current portion of long-term debt +€26,322
up €26,322 (+72.9%), from €36,128 to €62,451
- Trade debts +€15,506
up €15,506 (+8.7%), from €178,720 to €194,227
- Profit (loss) carried forward +€9,995
up €9,995 (+3.9%), from €253,363 to €263,358
- Gross operating margin +€45,189
up €45,189 (+58.8%), from €76,798 to €121,987
- Other operating charges +€20,236
up €20,236 (+126%), from €15,998 to €36,234
- Depreciation +€18,673
up €18,673 (+45.1%), from €41,387 to €60,060
- Taxes -€3,853
down €3,853 (-42.3%), from €9,114 to €5,262
- Financial charges +€2,797
up €2,797 (+21.2%), from €13,184 to €15,981
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.
Derived cash bridge
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 | €663,145 | €867,628 | +€204,483 | +30.8% |
| Fixed assets | 21/28 | €350,710 | €499,453 | +€148,744 | +42.4% |
| Intangible fixed assets | 21 | €67,671 | €52,223 | -€15,448 | -22.8% |
| Tangible fixed assets | 22/27 | €195,887 | €360,079 | +€164,192 | +83.8% |
| Land and buildings | 22 | €120,000 | €300,000 | +€180,000 | +150% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €55,496 | €42,959 | -€12,537 | -22.6% |
| Other tangible fixed assets | 26 | €20,391 | €17,120 | -€3,271 | -16.0% |
| Financial fixed assets | 28 | €87,151 | €87,151 | = | 0.0% |
| Current assets | 29/58 | €312,435 | €368,175 | +€55,740 | +17.8% |
| Amounts receivable after more than one year | 29 | €107,000 | €107,000 | = | 0.0% |
| Trade receivables | 290 | €107,000 | - | -€107,000 | |
| Other amounts receivable | 291 | - | €107,000 | +€107,000 | |
| Amounts receivable within one year | 40/41 | €202,140 | €257,949 | +€55,809 | +27.6% |
| Trade receivables | 40 | €163,120 | €228,762 | +€65,642 | +40.2% |
| Other amounts receivable | 41 | €39,020 | €29,187 | -€9,833 | -25.2% |
| Cash at bank and in hand | 54/58 | €2,782 | €1,851 | -€931 | -33.5% |
| Deferred charges and accrued income | 490/1 | €512 | €1,374 | +€862 | +168% |
| Total equity and liabilities | 10/49 | €663,145 | €867,628 | +€204,483 | +30.8% |
| Equity | 10/15 | €287,449 | €297,443 | +€9,995 | +3.5% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,363 | €263,358 | +€9,995 | +3.9% |
| Amounts payable | 17/49 | €375,696 | €570,185 | +€194,489 | +51.8% |
| Amounts payable after more than one year | 17 | €86,761 | €186,847 | +€100,086 | +115% |
| Financial debts | 170/4 | €86,761 | €186,847 | +€100,086 | +115% |
| Amounts payable within one year | 42/48 | €288,935 | €383,338 | +€94,403 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €36,128 | €62,451 | +€26,322 | +72.9% |
| Financial debts | 43 | €9,573 | €6,299 | -€3,274 | -34.2% |
| Credit institutions | 430/8 | €9,573 | €6,299 | -€3,274 | -34.2% |
| Trade debts | 44 | €178,720 | €194,227 | +€15,506 | +8.7% |
| Suppliers | 440/4 | €178,720 | €194,227 | +€15,506 | +8.7% |
| Taxes, remuneration and social security | 45 | €6,639 | €7,401 | +€762 | +11.5% |
| Taxes | 450/3 | €6,639 | €7,401 | +€762 | +11.5% |
| Other amounts payable | 47/48 | €57,874 | €112,960 | +€55,087 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,387 | €60,060 | +€18,673 | +45.1% |
| Other operating charges | 640/8 | €15,998 | €36,234 | +€20,236 | +126% |
| Gross operating margin | 9900 | €76,798 | €121,987 | +€45,189 | +58.8% |
| Operating profit (loss) | 9901 | €19,413 | €25,694 | +€6,281 | +32.4% |
| Financial income | 75/76B | €4,290 | €5,544 | +€1,253 | +29.2% |
| Recurring financial income | 75 | €4,290 | €5,544 | +€1,253 | +29.2% |
| Financial charges | 65/66B | €13,184 | €15,981 | +€2,797 | +21.2% |
| Recurring financial charges | 65 | €13,184 | €15,981 | +€2,797 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €10,519 | €15,256 | +€4,738 | +45.0% |
| Income taxes | 67/77 | €9,114 | €5,262 | -€3,853 | -42.3% |
| Profit (loss) for the period | 9904 | €1,404 | €9,995 | +€8,590 | +612% |
| Profit (loss) for the period to be appropriated | 9905 | €1,404 | €9,995 | +€8,590 | +612% |
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 14 October 2026 via checked.be.