MOTTA: 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.
MOTTA
Largest movements
- Receivables within one year +€67,556
up €67,556 (+55.6%), from €121,564 to €189,120
of which Other amounts receivable: +€55,214
- Tangible fixed assets +€9,257
up €9,257 (+192%), from €4,811 to €14,068
of which Plant, machinery and equipment: +€9,217
- Cash -€7,813
down €7,813 (-57.1%), from €13,693 to €5,881
mainly Receivables within one year (-€67,556) and Investment in fixed assets (net) (-€11,946)
- Reserves +€44,711
up €44,711 (+46.6%), from €95,901 to €140,613
of which Distributable reserves: +€44,711
- Tax, wage and social debts +€18,895
up €18,895 (+95.4%), from €19,814 to €38,708
- Gross operating margin +€26,076
up €26,076 (+47.2%), from €55,222 to €81,298
- Taxes +€8,975
up €8,975 (+40.4%), from €22,225 to €31,200
- Other operating charges +€3,168
up €3,168 (+266%), from €1,192 to €4,360
- Financial income +€1,374
up €1,374 (+21.3%), from €6,437 to €7,811
- Depreciation +€1,028
up €1,028 (+72.8%), from €1,411 to €2,439
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 | €140,068 | €209,318 | +€69,250 | +49.4% |
| Fixed assets | 21/28 | €4,811 | €14,318 | +€9,507 | +198% |
| Tangible fixed assets | 22/27 | €4,811 | €14,068 | +€9,257 | +192% |
| Plant, machinery and equipment | 23 | - | €9,217 | +€9,217 | |
| Furniture and vehicles | 24 | €4,811 | €4,851 | +€40 | +0.8% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €135,257 | €195,001 | +€59,743 | +44.2% |
| Amounts receivable within one year | 40/41 | €121,564 | €189,120 | +€67,556 | +55.6% |
| Trade receivables | 40 | - | €12,342 | +€12,342 | |
| Other amounts receivable | 41 | €121,564 | €176,778 | +€55,214 | +45.4% |
| Cash at bank and in hand | 54/58 | €13,693 | €5,881 | -€7,813 | -57.1% |
| Total equity and liabilities | 10/49 | €140,068 | €209,318 | +€69,250 | +49.4% |
| Equity | 10/15 | €111,903 | €156,614 | +€44,711 | +40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,901 | €140,613 | +€44,711 | +46.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €94,041 | €138,753 | +€44,711 | +47.5% |
| Profit (loss) carried forward | 14 | -€2,598 | -€2,598 | = | 0.0% |
| Amounts payable | 17/49 | €28,165 | €52,704 | +€24,539 | +87.1% |
| Amounts payable within one year | 42/48 | €28,165 | €50,829 | +€22,664 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €9,375 | +€1,875 | +25.0% |
| Trade debts | 44 | €851 | €2,746 | +€1,895 | +223% |
| Suppliers | 440/4 | €851 | €2,746 | +€1,895 | +223% |
| Taxes, remuneration and social security | 45 | €19,814 | €38,708 | +€18,895 | +95.4% |
| Taxes | 450/3 | €19,814 | €38,708 | +€18,895 | +95.4% |
| Accrued charges and deferred income | 492/3 | - | €1,875 | +€1,875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €2,439 | +€1,028 | +72.8% |
| Other operating charges | 640/8 | €1,192 | €4,360 | +€3,168 | +266% |
| Gross operating margin | 9900 | €55,222 | €81,298 | +€26,076 | +47.2% |
| Operating profit (loss) | 9901 | €52,618 | €74,499 | +€21,880 | +41.6% |
| Financial income | 75/76B | €6,437 | €7,811 | +€1,374 | +21.3% |
| Recurring financial income | 75 | €6,437 | €7,811 | +€1,374 | +21.3% |
| Financial charges | 65/66B | €281 | €416 | +€135 | +48.1% |
| Recurring financial charges | 65 | €281 | €416 | +€135 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €58,774 | €81,893 | +€23,119 | +39.3% |
| Income taxes | 67/77 | €22,225 | €31,200 | +€8,975 | +40.4% |
| Profit (loss) for the period | 9904 | €36,549 | €50,694 | +€14,144 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,549 | €50,694 | +€14,144 | +38.7% |
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 28 October 2026 via checked.be.