MOTTART BOISSONS: what changed
MOTTART BOISSONS
Largest movements
- Receivables within one year -€188,792
down €188,792 (-18.6%), from €1.0m to €828,600
of which Trade receivables: -€164,407
- Stocks and contracts +€69,670
up €69,670 (+124%), from €56,117 to €125,788
- Tangible fixed assets -€17,067
down €17,067 (-20.8%), from €82,248 to €65,182
of which Furniture and vehicles: -€16,321
- Cash +€15,615
up €15,615 (+130%), from €12,034 to €27,648
mainly Receivables within one year (+€188,792) and Depreciation (+€25,541)
- Debts after one year -€64,143
down €64,143 (-46.2%), from €138,957 to €74,814
- Trade debts -€47,135
down €47,135 (-6.8%), from €691,211 to €644,076
- Tax, wage and social debts -€20,810
down €20,810 (-10.9%), from €190,145 to €169,334
of which Taxes: -€24,563
- Financial income +€247,786
up €247,786 (+83,907%), from €295 to €248,082
- Financial charges +€94,883
up €94,883 (+220%), from €43,165 to €138,049
of which Financial charges: +€94,833
- Gross operating margin -€88,091
down €88,091 (-23.5%), from €374,229 to €286,138
- Other operating charges +€59,809
up €59,809 (+51.4%), from €116,313 to €176,122
- Write-downs -€57,808
down €57,808, from €31,836 to -€25,972
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,384,258 | €1,260,812 | -€123,446 | -8.9% |
| Fixed assets | 21/28 | €82,248 | €65,232 | -€17,017 | -20.7% |
| Tangible fixed assets | 22/27 | €82,248 | €65,182 | -€17,067 | -20.8% |
| Plant, machinery and equipment | 23 | €3,154 | €2,408 | -€746 | -23.6% |
| Furniture and vehicles | 24 | €79,094 | €62,773 | -€16,321 | -20.6% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €1,302,010 | €1,195,580 | -€106,430 | -8.2% |
| Amounts receivable after more than one year | 29 | €209,201 | €209,201 | = | 0.0% |
| Trade receivables | 290 | €209,201 | €209,201 | = | 0.0% |
| Stocks and contracts in progress | 3 | €56,117 | €125,788 | +€69,670 | +124% |
| Stocks | 30/36 | €56,117 | €125,788 | +€69,670 | +124% |
| Amounts receivable within one year | 40/41 | €1,017,393 | €828,600 | -€188,792 | -18.6% |
| Trade receivables | 40 | €983,788 | €819,380 | -€164,407 | -16.7% |
| Other amounts receivable | 41 | €33,605 | €9,220 | -€24,385 | -72.6% |
| Cash at bank and in hand | 54/58 | €12,034 | €27,648 | +€15,615 | +130% |
| Deferred charges and accrued income | 490/1 | €7,265 | €4,343 | -€2,922 | -40.2% |
| Total equity and liabilities | 10/49 | €1,384,258 | €1,260,812 | -€123,446 | -8.9% |
| Equity | 10/15 | €274,676 | €276,703 | +€2,027 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,216 | €256,243 | +€2,027 | +0.8% |
| Amounts payable | 17/49 | €1,109,582 | €984,109 | -€125,474 | -11.3% |
| Amounts payable after more than one year | 17 | €138,957 | €74,814 | -€64,143 | -46.2% |
| Financial debts | 170/4 | €138,957 | €74,814 | -€64,143 | -46.2% |
| Amounts payable within one year | 42/48 | €970,625 | €908,019 | -€62,605 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €61,501 | €64,143 | +€2,642 | +4.3% |
| Trade debts | 44 | €691,211 | €644,076 | -€47,135 | -6.8% |
| Suppliers | 440/4 | €691,211 | €644,076 | -€47,135 | -6.8% |
| Taxes, remuneration and social security | 45 | €190,145 | €169,334 | -€20,810 | -10.9% |
| Taxes | 450/3 | €160,814 | €136,252 | -€24,563 | -15.3% |
| Remuneration and social security | 454/9 | €29,330 | €33,083 | +€3,752 | +12.8% |
| Other amounts payable | 47/48 | €27,767 | €30,466 | +€2,698 | +9.7% |
| Accrued charges and deferred income | 492/3 | - | €1,275 | +€1,275 | |
| Remuneration, social security and pensions | 62 | €172,462 | €218,453 | +€45,991 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,718 | €25,541 | -€1,178 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,836 | -€25,972 | -€57,808 | |
| Other operating charges | 640/8 | €116,313 | €176,122 | +€59,809 | +51.4% |
| Gross operating margin | 9900 | €374,229 | €286,138 | -€88,091 | -23.5% |
| Operating profit (loss) | 9901 | €26,900 | -€108,006 | -€134,905 | |
| Financial income | 75/76B | €295 | €248,082 | +€247,786 | +83,907% |
| Recurring financial income | 75 | €295 | €248,082 | +€247,786 | +83,907% |
| Financial charges | 65/66B | €43,165 | €138,049 | +€94,883 | +220% |
| Recurring financial charges | 65 | €43,165 | €137,999 | +€94,833 | +220% |
| Non-recurring financial charges | 66B | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | -€15,970 | €2,027 | +€17,998 | |
| Income taxes | 67/77 | -€3,374 | - | +€3,374 | |
| Profit (loss) for the period | 9904 | -€12,596 | €2,027 | +€14,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,596 | €2,027 | +€14,624 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.