MOTO - PLUS: 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.
MOTO - PLUS
Largest movements
- Receivables within one year +€30,353
up €30,353 (+480.5%), from €6,317 to €36,670
of which Other amounts receivable: +€30,418
- Tangible fixed assets -€26,612
down €26,612 (-5.8%), from €459,212 to €432,601
of which Land and buildings: -€24,279
- Stocks and contracts +€7,920
up €7,920 (+14.9%), from €53,112 to €61,032
- Reserves +€32,500
up €32,500 (+8.3%), from €392,982 to €425,482
of which Distributable reserves: +€32,500
- Profit (loss) carried forward -€29,918
down €29,918 (-44.8%), from €66,788 to €36,870
- Debts after one year -€22,182
down €22,182 (-16.1%), from €137,667 to €115,486
- Tax, wage and social debts +€14,728
up €14,728 (+454.6%), from €3,240 to €17,968
- Other debts +€14,000
up €14,000 (+112.9%), from €12,400 to €26,400
- Gross operating margin +€41,822
up €41,822 (+68.3%), from €61,208 to €103,029
- Taxes +€8,614
up €8,614 (+3552.0%), from €243 to €8,856
- Other operating charges -€3,467
down €3,467 (-15.3%), from €22,609 to €19,141
- Depreciation -€1,540
down €1,540 (-3.5%), from €44,458 to €42,919
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 | €703,873 | €715,212 | +€11,339 | +1.6% |
| Fixed assets | 21/28 | €459,212 | €432,601 | -€26,612 | -5.8% |
| Tangible fixed assets | 22/27 | €459,212 | €432,601 | -€26,612 | -5.8% |
| Land and buildings | 22 | €432,589 | €408,309 | -€24,279 | -5.6% |
| Plant, machinery and equipment | 23 | €18,322 | €19,553 | +€1,231 | +6.7% |
| Furniture and vehicles | 24 | €8,301 | €4,738 | -€3,563 | -42.9% |
| Current assets | 29/58 | €244,661 | €282,612 | +€37,951 | +15.5% |
| Amounts receivable after more than one year | 29 | €80,871 | €81,141 | +€270 | +0.3% |
| Other amounts receivable | 291 | €80,871 | €81,141 | +€270 | +0.3% |
| Stocks and contracts in progress | 3 | €53,112 | €61,032 | +€7,920 | +14.9% |
| Stocks | 30/36 | €53,112 | €61,032 | +€7,920 | +14.9% |
| Amounts receivable within one year | 40/41 | €6,317 | €36,670 | +€30,353 | +480.5% |
| Trade receivables | 40 | €65 | - | -€65 | |
| Other amounts receivable | 41 | €6,251 | €36,670 | +€30,418 | +486.6% |
| Cash at bank and in hand | 54/58 | €104,263 | €103,707 | -€556 | -0.5% |
| Deferred charges and accrued income | 490/1 | €98 | €62 | -€36 | -37.0% |
| Total equity and liabilities | 10/49 | €703,873 | €715,212 | +€11,339 | +1.6% |
| Equity | 10/15 | €521,770 | €524,352 | +€2,582 | +0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €392,982 | €425,482 | +€32,500 | +8.3% |
| Non-distributable reserves | 130/1 | €59,565 | €59,565 | = | 0.0% |
| Legal reserve | 130 | €8,200 | €8,200 | = | 0.0% |
| Other | 1319 | €51,365 | €51,365 | = | 0.0% |
| Tax-exempt reserves | 132 | €111,517 | €111,517 | = | 0.0% |
| Distributable reserves | 133 | €221,900 | €254,400 | +€32,500 | +14.6% |
| Profit (loss) carried forward | 14 | €66,788 | €36,870 | -€29,918 | -44.8% |
| Amounts payable | 17/49 | €182,103 | €190,860 | +€8,757 | +4.8% |
| Amounts payable after more than one year | 17 | €137,667 | €115,486 | -€22,182 | -16.1% |
| Financial debts | 170/4 | €137,667 | €115,486 | -€22,182 | -16.1% |
| Amounts payable within one year | 42/48 | €43,226 | €74,736 | +€31,510 | +72.9% |
| Current portion of amounts payable after more than one year | 42 | €21,759 | €22,182 | +€422 | +1.9% |
| Trade debts | 44 | €5,827 | €3,451 | -€2,376 | -40.8% |
| Suppliers | 440/4 | €5,827 | €3,451 | -€2,376 | -40.8% |
| Advances received on contracts in progress | 46 | - | €4,736 | +€4,736 | |
| Taxes, remuneration and social security | 45 | €3,240 | €17,968 | +€14,728 | +454.6% |
| Taxes | 450/3 | €3,240 | €17,968 | +€14,728 | +454.6% |
| Other amounts payable | 47/48 | €12,400 | €26,400 | +€14,000 | +112.9% |
| Accrued charges and deferred income | 492/3 | €1,209 | €639 | -€571 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,458 | €42,919 | -€1,540 | -3.5% |
| Other operating charges | 640/8 | €22,609 | €19,141 | -€3,467 | -15.3% |
| Gross operating margin | 9900 | €61,208 | €103,029 | +€41,822 | +68.3% |
| Operating profit (loss) | 9901 | -€5,859 | €40,969 | +€46,828 | |
| Financial income | 75/76B | €3,681 | €4,163 | +€482 | +13.1% |
| Recurring financial income | 75 | €3,681 | €4,163 | +€482 | +13.1% |
| Financial charges | 65/66B | €4,083 | €3,694 | -€390 | -9.5% |
| Recurring financial charges | 65 | €4,083 | €3,694 | -€390 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,262 | €41,438 | +€47,700 | |
| Income taxes | 67/77 | €243 | €8,856 | +€8,614 | +3552.0% |
| Profit (loss) for the period | 9904 | -€6,504 | €32,582 | +€39,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,504 | €32,582 | +€39,086 |
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 7 October 2026 via checked.be.