MOTO'S VAN ROSSOM: 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'S VAN ROSSOM
Largest movements
- Stocks and contracts -€143,079
down €143,079 (-49.8%), from €287,030 to €143,951
- Cash +€54,584
up €54,584 (+25.4%), from €214,698 to €269,282
mainly Stocks and contracts (+€143,079) and Receivables within one year (+€16,501)
- Receivables within one year -€16,501
down €16,501 (-63.6%), from €25,952 to €9,451
of which Trade receivables: -€16,021
- Trade debts -€86,018
down €86,018 (-86.0%), from €100,070 to €14,052
- Other debts -€13,187
down €13,187 (-45.2%), from €29,186 to €15,998
- Tax, wage and social debts -€9,649
down €9,649 (-68.2%), from €14,139 to €4,490
of which Remuneration and social security: -€6,579
- Gross operating margin -€70,751
down €70,751 (-53.6%), from €131,908 to €61,157
- Staff costs -€41,601
down €41,601 (-48.5%), from €85,799 to €44,198
- Taxes -€11,008
down €11,008 (-98.1%), from €11,218 to €210
- Write-downs +€7,939
up €7,939 (+185%), from €4,294 to €12,233
- Other operating charges -€2,295
down €2,295 (-52.1%), from €4,402 to €2,107
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 | €549,261 | €438,846 | -€110,415 | -20.1% |
| Fixed assets | 21/28 | €16,828 | €13,497 | -€3,331 | -19.8% |
| Tangible fixed assets | 22/27 | €16,828 | €13,497 | -€3,331 | -19.8% |
| Land and buildings | 22 | €16,349 | €13,466 | -€2,883 | -17.6% |
| Furniture and vehicles | 24 | €479 | €31 | -€448 | -93.6% |
| Current assets | 29/58 | €532,433 | €425,349 | -€107,084 | -20.1% |
| Stocks and contracts in progress | 3 | €287,030 | €143,951 | -€143,079 | -49.8% |
| Stocks | 30/36 | €287,030 | €143,951 | -€143,079 | -49.8% |
| Amounts receivable within one year | 40/41 | €25,952 | €9,451 | -€16,501 | -63.6% |
| Trade receivables | 40 | €17,172 | €1,151 | -€16,021 | -93.3% |
| Other amounts receivable | 41 | €8,780 | €8,300 | -€480 | -5.5% |
| Cash at bank and in hand | 54/58 | €214,698 | €269,282 | +€54,584 | +25.4% |
| Deferred charges and accrued income | 490/1 | €4,754 | €2,666 | -€2,088 | -43.9% |
| Total equity and liabilities | 10/49 | €549,261 | €438,846 | -€110,415 | -20.1% |
| Equity | 10/15 | €405,867 | €404,306 | -€1,561 | -0.4% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Capital | 10 | €240,000 | €240,000 | = | 0.0% |
| Issued capital | 100 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €165,867 | €164,306 | -€1,561 | -0.9% |
| Non-distributable reserves | 130/1 | €24,000 | €24,000 | = | 0.0% |
| Legal reserve | 130 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €141,867 | €140,306 | -€1,561 | -1.1% |
| Amounts payable | 17/49 | €143,394 | €34,540 | -€108,854 | -75.9% |
| Amounts payable within one year | 42/48 | €143,394 | €34,540 | -€108,854 | -75.9% |
| Trade debts | 44 | €100,070 | €14,052 | -€86,018 | -86.0% |
| Suppliers | 440/4 | €100,070 | €14,052 | -€86,018 | -86.0% |
| Taxes, remuneration and social security | 45 | €14,139 | €4,490 | -€9,649 | -68.2% |
| Taxes | 450/3 | €4,368 | €1,298 | -€3,069 | -70.3% |
| Remuneration and social security | 454/9 | €9,771 | €3,192 | -€6,579 | -67.3% |
| Other amounts payable | 47/48 | €29,186 | €15,998 | -€13,187 | -45.2% |
| Remuneration, social security and pensions | 62 | €85,799 | €44,198 | -€41,601 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,331 | €3,331 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,294 | €12,233 | +€7,939 | +185% |
| Other operating charges | 640/8 | €4,402 | €2,107 | -€2,295 | -52.1% |
| Gross operating margin | 9900 | €131,908 | €61,157 | -€70,751 | -53.6% |
| Operating profit (loss) | 9901 | €34,082 | -€712 | -€34,794 | |
| Financial charges | 65/66B | €663 | €639 | -€25 | -3.8% |
| Recurring financial charges | 65 | €663 | €639 | -€25 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €33,418 | -€1,351 | -€34,769 | |
| Income taxes | 67/77 | €11,218 | €210 | -€11,008 | -98.1% |
| Profit (loss) for the period | 9904 | €22,200 | -€1,561 | -€23,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,200 | -€1,561 | -€23,761 |
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 27 October 2026 via checked.be.