MOTOPARTS: 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.
MOTOPARTS
Largest movements
- Tangible fixed assets -€60,543
down €60,543 (-9.4%), from €644,678 to €584,135
of which Land and buildings: -€46,482
- Cash -€53,785
down €53,785 (-25.3%), from €212,707 to €158,922
mainly Debts after one year (-€83,425) and Contributions, distributions and other (-€50,000)
- Current investments -€45,193
down €45,193 (-47.5%), from €95,193 to €50,000
- Receivables within one year -€23,436
down €23,436 (-91.1%), from €25,729 to €2,293
of which Trade receivables: -€15,868
- Debts after one year -€83,425
down €83,425 (-44.5%), from €187,639 to €104,214
- Reserves -€65,609
down €65,609 (-13.9%), from €472,339 to €406,730
- Tax, wage and social debts -€35,560
down €35,560 (-89.6%), from €39,704 to €4,143
- Financial income +€13,811
up €13,811 (+1,578%), from €875 to €14,687
- Gross operating margin -€12,254
down €12,254 (-19.8%), from €61,976 to €49,722
- Depreciation +€1,327
up €1,327 (+2.2%), from €59,216 to €60,543
- Financial charges -€1,154
down €1,154 (-20.7%), from €5,568 to €4,415
- Other operating charges -€819
down €819 (-5.2%), from €15,738 to €14,919
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.
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 | €982,621 | €795,350 | -€187,271 | -19.1% |
| Fixed assets | 21/28 | €644,678 | €584,135 | -€60,543 | -9.4% |
| Tangible fixed assets | 22/27 | €644,678 | €584,135 | -€60,543 | -9.4% |
| Land and buildings | 22 | €609,729 | €563,247 | -€46,482 | -7.6% |
| Furniture and vehicles | 24 | €34,949 | €20,888 | -€14,061 | -40.2% |
| Current assets | 29/58 | €337,943 | €211,215 | -€126,728 | -37.5% |
| Amounts receivable within one year | 40/41 | €25,729 | €2,293 | -€23,436 | -91.1% |
| Trade receivables | 40 | €15,868 | - | -€15,868 | |
| Other amounts receivable | 41 | €9,861 | €2,293 | -€7,568 | -76.7% |
| Current investments | 50/53 | €95,193 | €50,000 | -€45,193 | -47.5% |
| Cash at bank and in hand | 54/58 | €212,707 | €158,922 | -€53,785 | -25.3% |
| Deferred charges and accrued income | 490/1 | €4,315 | - | -€4,315 | |
| Total equity and liabilities | 10/49 | €982,621 | €795,350 | -€187,271 | -19.1% |
| Equity | 10/15 | €720,339 | €654,730 | -€65,609 | -9.1% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €472,339 | €406,730 | -€65,609 | -13.9% |
| Distributable reserves | 133 | €472,339 | €406,730 | -€65,609 | -13.9% |
| Amounts payable | 17/49 | €262,282 | €140,619 | -€121,663 | -46.4% |
| Amounts payable after more than one year | 17 | €187,639 | €104,214 | -€83,425 | -44.5% |
| Financial debts | 170/4 | €187,639 | €104,214 | -€83,425 | -44.5% |
| Amounts payable within one year | 42/48 | €74,558 | €36,406 | -€38,153 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €31,558 | €25,082 | -€6,476 | -20.5% |
| Trade debts | 44 | €2,902 | €4,165 | +€1,263 | +43.5% |
| Suppliers | 440/4 | €2,902 | €4,165 | +€1,263 | +43.5% |
| Taxes, remuneration and social security | 45 | €39,704 | €4,143 | -€35,560 | -89.6% |
| Taxes | 450/3 | €39,704 | €4,143 | -€35,560 | -89.6% |
| Other amounts payable | 47/48 | €395 | €3,015 | +€2,620 | +664% |
| Accrued charges and deferred income | 492/3 | €85 | - | -€85 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,216 | €60,543 | +€1,327 | +2.2% |
| Other operating charges | 640/8 | €15,738 | €14,919 | -€819 | -5.2% |
| Gross operating margin | 9900 | €61,976 | €49,722 | -€12,254 | -19.8% |
| Operating profit (loss) | 9901 | -€12,978 | -€25,740 | -€12,762 | -98.3% |
| Financial income | 75/76B | €875 | €14,687 | +€13,811 | +1,578% |
| Recurring financial income | 75 | €875 | €14,687 | +€13,811 | +1,578% |
| Financial charges | 65/66B | €5,568 | €4,415 | -€1,154 | -20.7% |
| Recurring financial charges | 65 | €5,568 | €4,415 | -€1,154 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,671 | -€15,468 | +€2,203 | +12.5% |
| Income taxes | 67/77 | €139 | €140 | +€1 | +1.1% |
| Profit (loss) for the period | 9904 | -€17,810 | -€15,609 | +€2,201 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,810 | -€15,609 | +€2,201 | +12.4% |
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 29 October 2026 via checked.be.