MOTRESKU: 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.
MOTRESKU
Largest movements
- Receivables within one year +€36,009
up €36,009 (+90.4%), from €39,831 to €75,841
of which Other amounts receivable: +€20,320
- Tangible fixed assets +€19,532
up €19,532 (+252%), from €7,763 to €27,295
of which Furniture and vehicles: +€20,228
- Cash +€5,324
up €5,324 (+41.5%), from €12,832 to €18,156
mainly Net result for the year (+€54,875) and Tax, wage and social debts (+€14,025)
- Reserves +€30,000
up €30,000 (+261%), from €11,485 to €41,485
- Profit (loss) carried forward +€24,875
up €24,875 (+300%), from €8,289 to €33,163
- Tax, wage and social debts +€14,025
up €14,025 (+159%), from €8,813 to €22,837
of which Taxes: +€12,225
- Trade debts -€8,060
down €8,060 (-26.4%), from €30,531 to €22,471
- Gross operating margin +€46,677
up €46,677 (+124%), from €37,624 to €84,301
- Taxes +€17,112
up €17,112 (+459%), from €3,728 to €20,840
- Financial charges -€7,158
down €7,158 (-91.6%), from €7,811 to €654
of which Financial charges: -€5,271
- Other operating charges -€6,853
down €6,853 (-70.5%), from €9,723 to €2,870
- Depreciation -€2,959
down €2,959 (-36.9%), from €8,022 to €5,063
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 | €61,118 | €121,957 | +€60,839 | +99.5% |
| Fixed assets | 21/28 | €7,763 | €27,295 | +€19,532 | +252% |
| Tangible fixed assets | 22/27 | €7,763 | €27,295 | +€19,532 | +252% |
| Plant, machinery and equipment | 23 | €1,784 | €1,088 | -€696 | -39.0% |
| Furniture and vehicles | 24 | €5,979 | €26,207 | +€20,228 | +338% |
| Current assets | 29/58 | €53,355 | €94,663 | +€41,308 | +77.4% |
| Amounts receivable within one year | 40/41 | €39,831 | €75,841 | +€36,009 | +90.4% |
| Trade receivables | 40 | €39,444 | €55,133 | +€15,689 | +39.8% |
| Other amounts receivable | 41 | €388 | €20,708 | +€20,320 | +5,242% |
| Cash at bank and in hand | 54/58 | €12,832 | €18,156 | +€5,324 | +41.5% |
| Deferred charges and accrued income | 490/1 | €692 | €666 | -€26 | -3.7% |
| Total equity and liabilities | 10/49 | €61,118 | €121,957 | +€60,839 | +99.5% |
| Equity | 10/15 | €21,774 | €76,649 | +€54,875 | +252% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €11,485 | €41,485 | +€30,000 | +261% |
| Distributable reserves | 133 | €11,485 | €41,485 | +€30,000 | +261% |
| Profit (loss) carried forward | 14 | €8,289 | €33,163 | +€24,875 | +300% |
| Amounts payable | 17/49 | €39,344 | €45,309 | +€5,965 | +15.2% |
| Amounts payable within one year | 42/48 | €39,344 | €45,309 | +€5,965 | +15.2% |
| Trade debts | 44 | €30,531 | €22,471 | -€8,060 | -26.4% |
| Suppliers | 440/4 | €30,531 | €22,471 | -€8,060 | -26.4% |
| Taxes, remuneration and social security | 45 | €8,813 | €22,837 | +€14,025 | +159% |
| Taxes | 450/3 | €8,813 | €21,037 | +€12,225 | +139% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,022 | €5,063 | -€2,959 | -36.9% |
| Other operating charges | 640/8 | €9,723 | €2,870 | -€6,853 | -70.5% |
| Non-recurring operating charges | 66A | €5,946 | - | -€5,946 | |
| Gross operating margin | 9900 | €37,624 | €84,301 | +€46,677 | +124% |
| Operating profit (loss) | 9901 | €13,933 | €76,368 | +€62,435 | +448% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,400% |
| Financial charges | 65/66B | €7,811 | €654 | -€7,158 | -91.6% |
| Recurring financial charges | 65 | €5,925 | €654 | -€5,271 | -89.0% |
| Non-recurring financial charges | 66B | €1,886 | - | -€1,886 | |
| Profit (loss) for the period before taxes | 9903 | €6,122 | €75,715 | +€69,593 | +1,137% |
| Income taxes | 67/77 | €3,728 | €20,840 | +€17,112 | +459% |
| Profit (loss) for the period | 9904 | €2,394 | €54,875 | +€52,481 | +2,193% |
| Profit (loss) for the period to be appropriated | 9905 | €2,394 | €54,875 | +€52,481 | +2,193% |
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 1 November 2026 via checked.be.