Motorhoofd & Bergland: 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.
Motorhoofd & Bergland
Largest movements
- Receivables within one year +€11,337
up €11,337 (+5,784%), from €196 to €11,533
of which Other amounts receivable: +€11,533
- Cash +€9,457
up €9,457 (+14.8%), from €64,074 to €73,531
mainly Net result for the year (+€21,117) and Other debts (+€9,597)
- Tangible fixed assets -€1,790
down €1,790 (-23.3%), from €7,693 to €5,903
of which Plant, machinery and equipment: -€1,072
- Reserves +€18,473
up €18,473 (+66.6%), from €27,732 to €46,206
of which Distributable reserves: +€18,473
- Debts after one year -€10,000
down €10,000 (-100%), from €10,000 to €0
- Other debts +€9,597
up €9,597 (+55.8%), from €17,188 to €26,785
- Profit (loss) carried forward +€2,643
up €2,643, from -€2,643 to €0
- Tax, wage and social debts -€1,348
down €1,348 (-17.8%), from €7,572 to €6,224
- Gross operating margin +€29,585
up €29,585 (+1,047%), from €2,825 to €32,411
- Taxes +€7,862
up €7,862, from €0 to €7,862
- Depreciation -€1,316
down €1,316 (-30.5%), from €4,320 to €3,004
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,279 | €91,853 | +€18,575 | +25.3% |
| Fixed assets | 21/28 | €8,253 | €6,463 | -€1,790 | -21.7% |
| Tangible fixed assets | 22/27 | €7,693 | €5,903 | -€1,790 | -23.3% |
| Plant, machinery and equipment | 23 | €5,337 | €4,266 | -€1,072 | -20.1% |
| Furniture and vehicles | 24 | €2,356 | €1,637 | -€719 | -30.5% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €65,026 | €85,390 | +€20,365 | +31.3% |
| Amounts receivable within one year | 40/41 | €196 | €11,533 | +€11,337 | +5,784% |
| Trade receivables | 40 | €196 | €0 | -€196 | -100% |
| Other amounts receivable | 41 | - | €11,533 | +€11,533 | |
| Cash at bank and in hand | 54/58 | €64,074 | €73,531 | +€9,457 | +14.8% |
| Deferred charges and accrued income | 490/1 | €755 | €326 | -€429 | -56.9% |
| Total equity and liabilities | 10/49 | €73,279 | €91,853 | +€18,575 | +25.3% |
| Equity | 10/15 | €37,489 | €58,606 | +€21,117 | +56.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,732 | €46,206 | +€18,473 | +66.6% |
| Non-distributable reserves | 130/1 | €1,092 | €1,092 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,092 | €1,092 | = | 0.0% |
| Distributable reserves | 133 | €26,640 | €45,113 | +€18,473 | +69.3% |
| Profit (loss) carried forward | 14 | -€2,643 | €0 | +€2,643 | |
| Amounts payable | 17/49 | €35,789 | €33,247 | -€2,542 | -7.1% |
| Amounts payable after more than one year | 17 | €10,000 | €0 | -€10,000 | -100% |
| Financial debts | 170/4 | €10,000 | €0 | -€10,000 | -100% |
| Amounts payable within one year | 42/48 | €24,963 | €33,247 | +€8,284 | +33.2% |
| Financial debts | 43 | €131 | €36 | -€95 | -72.4% |
| Credit institutions | 430/8 | €131 | €36 | -€95 | -72.4% |
| Trade debts | 44 | €73 | €202 | +€130 | +179% |
| Suppliers | 440/4 | €73 | €202 | +€130 | +179% |
| Taxes, remuneration and social security | 45 | €7,572 | €6,224 | -€1,348 | -17.8% |
| Taxes | 450/3 | €7,572 | €6,224 | -€1,348 | -17.8% |
| Other amounts payable | 47/48 | €17,188 | €26,785 | +€9,597 | +55.8% |
| Accrued charges and deferred income | 492/3 | €826 | €0 | -€826 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,320 | €3,004 | -€1,316 | -30.5% |
| Other operating charges | 640/8 | €502 | €338 | -€163 | -32.6% |
| Non-recurring operating charges | 66A | €564 | €0 | -€564 | -100% |
| Gross operating margin | 9900 | €2,825 | €32,411 | +€29,585 | +1,047% |
| Operating profit (loss) | 9901 | -€2,561 | €29,069 | +€31,629 | |
| Financial income | 75/76B | €1 | €6 | +€5 | +998% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +998% |
| Financial charges | 65/66B | €83 | €96 | +€12 | +14.8% |
| Recurring financial charges | 65 | €83 | €96 | +€12 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,643 | €28,979 | +€31,622 | |
| Income taxes | 67/77 | €0 | €7,862 | +€7,862 | |
| Profit (loss) for the period | 9904 | -€2,643 | €21,117 | +€23,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,643 | €21,117 | +€23,760 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.