MOTORBREATH: 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.
MOTORBREATH
Largest movements
- Tangible fixed assets -€21,194
down €21,194 (-10.9%), from €194,814 to €173,620
of which Furniture and vehicles: -€18,507
- Receivables within one year -€10,646
down €10,646 (-99.6%), from €10,693 to €47
of which Trade receivables: -€10,651
- Cash +€5,672
new in 2025: €5,672
mainly Depreciation (+€21,194) and Receivables within one year (+€10,646)
- Deferred charges and accrued income -€4,872
no longer reported in 2025 (was €4,872)
- Debts after one year -€17,756
down €17,756 (-13.4%), from €132,067 to €114,310
- Other debts -€11,204
down €11,204 (-51.3%), from €21,833 to €10,629
- Profit (loss) carried forward -€4,778
down €4,778 (-11.5%), from €41,617 to €36,839
- Depreciation +€4,709
up €4,709 (+28.6%), from €16,485 to €21,194
- Gross operating margin +€1,079
up €1,079 (+5.5%), from €19,499 to €20,578
- Other operating charges -€641
down €641 (-49.3%), from €1,300 to €659
- Taxes -€500
down €500 (-24.9%), from €2,004 to €1,505
- Financial charges -€363
down €363 (-15.4%), from €2,360 to €1,998
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 | €285,379 | €254,339 | -€31,040 | -10.9% |
| Fixed assets | 21/28 | €269,814 | €248,620 | -€21,194 | -7.9% |
| Tangible fixed assets | 22/27 | €194,814 | €173,620 | -€21,194 | -10.9% |
| Land and buildings | 22 | €159,918 | €157,418 | -€2,500 | -1.6% |
| Plant, machinery and equipment | 23 | €619 | €432 | -€187 | -30.2% |
| Furniture and vehicles | 24 | €34,277 | €15,770 | -€18,507 | -54.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €15,565 | €5,719 | -€9,846 | -63.3% |
| Amounts receivable within one year | 40/41 | €10,693 | €47 | -€10,646 | -99.6% |
| Trade receivables | 40 | €10,651 | - | -€10,651 | |
| Other amounts receivable | 41 | €42 | €47 | +€5 | +10.9% |
| Cash at bank and in hand | 54/58 | - | €5,672 | +€5,672 | |
| Deferred charges and accrued income | 490/1 | €4,872 | - | -€4,872 | |
| Total equity and liabilities | 10/49 | €285,379 | €254,339 | -€31,040 | -10.9% |
| Equity | 10/15 | €105,443 | €100,665 | -€4,778 | -4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,826 | €43,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €41,826 | €41,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,617 | €36,839 | -€4,778 | -11.5% |
| Amounts payable | 17/49 | €179,936 | €153,674 | -€26,263 | -14.6% |
| Amounts payable after more than one year | 17 | €132,067 | €114,310 | -€17,756 | -13.4% |
| Financial debts | 170/4 | €132,067 | €114,310 | -€17,756 | -13.4% |
| Amounts payable within one year | 42/48 | €47,869 | €39,363 | -€8,506 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €17,315 | €17,756 | +€441 | +2.5% |
| Trade debts | 44 | €529 | €2,366 | +€1,837 | +347% |
| Suppliers | 440/4 | €529 | €2,366 | +€1,837 | +347% |
| Taxes, remuneration and social security | 45 | €8,192 | €8,612 | +€420 | +5.1% |
| Taxes | 450/3 | €8,192 | €5,724 | -€2,468 | -30.1% |
| Remuneration and social security | 454/9 | - | €2,888 | +€2,888 | |
| Other amounts payable | 47/48 | €21,833 | €10,629 | -€11,204 | -51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,485 | €21,194 | +€4,709 | +28.6% |
| Other operating charges | 640/8 | €1,300 | €659 | -€641 | -49.3% |
| Gross operating margin | 9900 | €19,499 | €20,578 | +€1,079 | +5.5% |
| Operating profit (loss) | 9901 | €1,713 | -€1,275 | -€2,989 | |
| Financial charges | 65/66B | €2,360 | €1,998 | -€363 | -15.4% |
| Recurring financial charges | 65 | €2,360 | €1,998 | -€363 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€647 | -€3,273 | -€2,626 | -406% |
| Income taxes | 67/77 | €2,004 | €1,505 | -€500 | -24.9% |
| Profit (loss) for the period | 9904 | -€2,651 | -€4,778 | -€2,126 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,651 | -€4,778 | -€2,126 | -80.2% |
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 23 October 2026 via checked.be.