MOTOR 2000: 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.
MOTOR 2000
Largest movements
- Receivables within one year -€17,341
down €17,341 (-30.5%), from €56,825 to €39,484
of which Other amounts receivable: -€31,764
- Deferred charges and accrued income -€8,040
no longer reported in 2025 (was €8,040)
- Tangible fixed assets -€2,163
down €2,163 (-9.4%), from €22,914 to €20,751
of which Plant, machinery and equipment: -€1,648
- Profit (loss) carried forward -€4.7m
down €4.7m (-1,475%), from -€316,526 to -€5.0m
- Tax, wage and social debts +€4.7m
up €4.7m (+15,088%), from €30,840 to €4.7m
- Other debts -€13,809
down €13,809 (-5.0%), from €278,313 to €264,504
- Trade debts +€1,470
up €1,470 (+4.2%), from €35,064 to €36,534
- Taxes +€3.8m
new in 2025: €3.8m
- Write-downs +€47,668
new in 2025: €47,668
- Gross operating margin +€36,791
up €36,791 (+115%), from €32,082 to €68,873
- Other operating charges +€2,454
up €2,454 (+93.2%), from €2,634 to €5,088
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 | €102,102 | €74,391 | -€27,712 | -27.1% |
| Fixed assets | 21/28 | €23,690 | €21,527 | -€2,163 | -9.1% |
| Tangible fixed assets | 22/27 | €22,914 | €20,751 | -€2,163 | -9.4% |
| Land and buildings | 22 | €18,889 | €18,487 | -€401 | -2.1% |
| Plant, machinery and equipment | 23 | €3,799 | €2,151 | -€1,648 | -43.4% |
| Other tangible fixed assets | 26 | €226 | €113 | -€113 | -50.0% |
| Financial fixed assets | 28 | €776 | €776 | -€0 | 0.0% |
| Current assets | 29/58 | €78,413 | €52,864 | -€25,549 | -32.6% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,825 | €39,484 | -€17,341 | -30.5% |
| Trade receivables | 40 | €2,631 | €17,054 | +€14,424 | +548% |
| Other amounts receivable | 41 | €54,194 | €22,430 | -€31,764 | -58.6% |
| Cash at bank and in hand | 54/58 | €6,548 | €6,379 | -€168 | -2.6% |
| Deferred charges and accrued income | 490/1 | €8,040 | - | -€8,040 | |
| Total equity and liabilities | 10/49 | €102,102 | €74,391 | -€27,712 | -27.1% |
| Equity | 10/15 | -€242,115 | -€4,910,577 | -€4.7m | -1,928% |
| Contributions | 10/11 | €62,217 | €62,217 | = | 0.0% |
| Capital | 10 | €62,217 | €62,217 | = | 0.0% |
| Issued capital | 100 | €62,217 | €62,217 | = | 0.0% |
| Reserves | 13 | €12,194 | €12,194 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,656 | €4,656 | = | 0.0% |
| Legal reserve | 130 | €4,656 | €4,656 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €4,538 | €4,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€316,526 | -€4,984,988 | -€4.7m | -1,475% |
| Amounts payable | 17/49 | €344,217 | €4,984,967 | +€4.6m | +1,348% |
| Amounts payable within one year | 42/48 | €344,217 | €4,984,967 | +€4.6m | +1,348% |
| Trade debts | 44 | €35,064 | €36,534 | +€1,470 | +4.2% |
| Suppliers | 440/4 | €35,064 | €36,534 | +€1,470 | +4.2% |
| Taxes, remuneration and social security | 45 | €30,840 | €4,683,929 | +€4.7m | +15,088% |
| Taxes | 450/3 | €30,840 | €4,683,929 | +€4.7m | +15,088% |
| Other amounts payable | 47/48 | €278,313 | €264,504 | -€13,809 | -5.0% |
| Non-recurring operating income | 76A | - | €29,665 | +€29,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,279 | €2,163 | -€116 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €47,668 | +€47,668 | |
| Other operating charges | 640/8 | €2,634 | €5,088 | +€2,454 | +93.2% |
| Non-recurring operating charges | 66A | - | €849,835 | +€849,835 | |
| Gross operating margin | 9900 | €32,082 | €68,873 | +€36,791 | +115% |
| Operating profit (loss) | 9901 | €27,169 | -€835,881 | -€863,050 | |
| Financial charges | 65/66B | €396 | €130 | -€266 | -67.2% |
| Recurring financial charges | 65 | €396 | €130 | -€266 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €26,773 | -€836,011 | -€862,784 | |
| Income taxes | 67/77 | - | €3,832,452 | +€3.8m | |
| Profit (loss) for the period | 9904 | €26,773 | -€4,668,462 | -€4.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €26,773 | -€4,668,462 | -€4.7m |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.