MOTOTECH: 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.
MOTOTECH
Largest movements
- Stocks and contracts +€90,538
up €90,538 (+13.3%), from €681,332 to €771,870
- Deferred charges and accrued income +€24,472
up €24,472 (+908%), from €2,694 to €27,166
- Tangible fixed assets -€20,088
down €20,088 (-4.4%), from €455,584 to €435,497
of which Land and buildings: -€56,387
- Intangible fixed assets -€20,000
down €20,000 (-25.0%), from €80,000 to €60,000
- Cash +€15,642
up €15,642 (+25.7%), from €60,747 to €76,389
mainly Net result for the year (+€167,973) and Depreciation (+€77,991)
- Reserves +€167,973
up €167,973 (+27.3%), from €614,718 to €782,691
of which Distributable reserves: +€167,973
- Debts after one year -€55,127
down €55,127 (-17.2%), from €320,720 to €265,592
- Trade debts +€37,412
up €37,412 (+14.7%), from €254,542 to €291,954
- Tax, wage and social debts -€32,624
down €32,624 (-93.1%), from €35,051 to €2,426
of which Taxes: -€32,701
- Short-term financial debts -€16,928
down €16,928 (-100%), from €16,928 to €0
- Gross operating margin +€17,114
up €17,114 (+4.2%), from €406,113 to €423,227
- Staff costs +€17,027
up €17,027 (+42.8%), from €39,796 to €56,824
- Other operating charges +€8,203
up €8,203 (+67.6%), from €12,127 to €20,330
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 | €1,393,050 | €1,483,156 | +€90,106 | +6.5% |
| Fixed assets | 21/28 | €536,074 | €495,987 | -€40,088 | -7.5% |
| Intangible fixed assets | 21 | €80,000 | €60,000 | -€20,000 | -25.0% |
| Tangible fixed assets | 22/27 | €455,584 | €435,497 | -€20,088 | -4.4% |
| Land and buildings | 22 | €455,584 | €399,198 | -€56,387 | -12.4% |
| Furniture and vehicles | 24 | - | €36,299 | +€36,299 | |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €856,976 | €987,169 | +€130,194 | +15.2% |
| Stocks and contracts in progress | 3 | €681,332 | €771,870 | +€90,538 | +13.3% |
| Stocks | 30/36 | €681,332 | €771,870 | +€90,538 | +13.3% |
| Amounts receivable within one year | 40/41 | €112,203 | €111,744 | -€459 | -0.4% |
| Trade receivables | 40 | €112,203 | €75,125 | -€37,078 | -33.0% |
| Other amounts receivable | 41 | €0 | €36,619 | +€36,619 | |
| Cash at bank and in hand | 54/58 | €60,747 | €76,389 | +€15,642 | +25.7% |
| Deferred charges and accrued income | 490/1 | €2,694 | €27,166 | +€24,472 | +908% |
| Total equity and liabilities | 10/49 | €1,393,050 | €1,483,156 | +€90,106 | +6.5% |
| Equity | 10/15 | €633,318 | €801,291 | +€167,973 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €614,718 | €782,691 | +€167,973 | +27.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,110 | €1,110 | = | 0.0% |
| Distributable reserves | 133 | €611,749 | €779,722 | +€167,973 | +27.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €759,732 | €681,865 | -€77,867 | -10.2% |
| Amounts payable after more than one year | 17 | €320,720 | €265,592 | -€55,127 | -17.2% |
| Financial debts | 170/4 | €320,720 | €265,592 | -€55,127 | -17.2% |
| Amounts payable within one year | 42/48 | €439,012 | €416,273 | -€22,739 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €65,725 | €55,127 | -€10,598 | -16.1% |
| Financial debts | 43 | €16,928 | €0 | -€16,928 | -100% |
| Other loans | 439 | €16,928 | €0 | -€16,928 | -100% |
| Trade debts | 44 | €254,542 | €291,954 | +€37,412 | +14.7% |
| Suppliers | 440/4 | €254,542 | €291,954 | +€37,412 | +14.7% |
| Taxes, remuneration and social security | 45 | €35,051 | €2,426 | -€32,624 | -93.1% |
| Taxes | 450/3 | €32,701 | €0 | -€32,701 | -100% |
| Remuneration and social security | 454/9 | €2,350 | €2,426 | +€76 | +3.3% |
| Other amounts payable | 47/48 | €66,765 | €66,765 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,796 | €56,824 | +€17,027 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,228 | €77,991 | +€1,763 | +2.3% |
| Other operating charges | 640/8 | €12,127 | €20,330 | +€8,203 | +67.6% |
| Gross operating margin | 9900 | €406,113 | €423,227 | +€17,114 | +4.2% |
| Operating profit (loss) | 9901 | €277,961 | €268,082 | -€9,879 | -3.6% |
| Financial income | 75/76B | - | €491 | +€491 | |
| Recurring financial income | 75 | - | €491 | +€491 | |
| Financial charges | 65/66B | €21,549 | €21,888 | +€339 | +1.6% |
| Recurring financial charges | 65 | €21,549 | €21,888 | +€339 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €256,412 | €246,685 | -€9,727 | -3.8% |
| Income taxes | 67/77 | €82,188 | €78,712 | -€3,476 | -4.2% |
| Profit (loss) for the period | 9904 | €174,224 | €167,973 | -€6,251 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €174,224 | €167,973 | -€6,251 | -3.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.