MOTTE - BEAUMON: 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.
MOTTE - BEAUMON
Largest movements
- Stocks and contracts +€17,872
up €17,872 (+11.3%), from €158,234 to €176,107
of which Stocks: +€27,872
- Tangible fixed assets -€5,314
down €5,314 (-7.6%), from €70,366 to €65,052
of which Plant, machinery and equipment: -€3,310
- Reserves +€66,693
up €66,693 (+44.7%), from €149,311 to €216,004
of which Distributable reserves: +€66,693
- Trade debts -€46,289
down €46,289 (-64.6%), from €71,702 to €25,413
- Tax, wage and social debts -€18,718
down €18,718 (-64.7%), from €28,938 to €10,220
of which Taxes: -€15,291
- Debts after one year +€13,175
up €13,175 (+384%), from €3,429 to €16,604
- Gross operating margin +€41,408
up €41,408 (+48.3%), from €85,738 to €127,146
- Staff costs -€8,450
down €8,450 (-9.1%), from €92,657 to €84,207
- Taxes +€6,350
up €6,350 (+1,880%), from €338 to €6,688
- Depreciation -€4,032
down €4,032 (-43.1%), from €9,346 to €5,314
- Financial charges -€2,968
down €2,968 (-26.8%), from €11,090 to €8,122
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 | €384,380 | €399,240 | +€14,860 | +3.9% |
| Fixed assets | 21/28 | €70,366 | €65,052 | -€5,314 | -7.6% |
| Tangible fixed assets | 22/27 | €70,366 | €65,052 | -€5,314 | -7.6% |
| Land and buildings | 22 | €59,283 | €57,279 | -€2,004 | -3.4% |
| Plant, machinery and equipment | 23 | €11,082 | €7,772 | -€3,310 | -29.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €314,014 | €334,188 | +€20,175 | +6.4% |
| Stocks and contracts in progress | 3 | €158,234 | €176,107 | +€17,872 | +11.3% |
| Stocks | 30/36 | €93,234 | €121,107 | +€27,872 | +29.9% |
| Contracts in progress | 37 | €65,000 | €55,000 | -€10,000 | -15.4% |
| Amounts receivable within one year | 40/41 | €129,949 | €133,857 | +€3,909 | +3.0% |
| Trade receivables | 40 | €120,854 | €125,558 | +€4,703 | +3.9% |
| Other amounts receivable | 41 | €9,094 | €8,300 | -€795 | -8.7% |
| Cash at bank and in hand | 54/58 | €20,807 | €19,532 | -€1,275 | -6.1% |
| Deferred charges and accrued income | 490/1 | €5,024 | €4,693 | -€331 | -6.6% |
| Total equity and liabilities | 10/49 | €384,380 | €399,240 | +€14,860 | +3.9% |
| Equity | 10/15 | €179,311 | €246,004 | +€66,693 | +37.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €149,311 | €216,004 | +€66,693 | +44.7% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,195 | €54,195 | = | 0.0% |
| Distributable reserves | 133 | €92,116 | €158,809 | +€66,693 | +72.4% |
| Amounts payable | 17/49 | €205,069 | €153,236 | -€51,833 | -25.3% |
| Amounts payable after more than one year | 17 | €3,429 | €16,604 | +€13,175 | +384% |
| Other amounts payable | 178/9 | €3,429 | €16,604 | +€13,175 | +384% |
| Amounts payable within one year | 42/48 | €200,640 | €135,633 | -€65,007 | -32.4% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €71,702 | €25,413 | -€46,289 | -64.6% |
| Suppliers | 440/4 | €71,702 | €25,413 | -€46,289 | -64.6% |
| Taxes, remuneration and social security | 45 | €28,938 | €10,220 | -€18,718 | -64.7% |
| Taxes | 450/3 | €17,364 | €2,073 | -€15,291 | -88.1% |
| Remuneration and social security | 454/9 | €11,574 | €8,147 | -€3,427 | -29.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €92,657 | €84,207 | -€8,450 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,346 | €5,314 | -€4,032 | -43.1% |
| Other operating charges | 640/8 | €3,685 | €1,332 | -€2,353 | -63.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €85,738 | €127,146 | +€41,408 | +48.3% |
| Operating profit (loss) | 9901 | -€19,950 | €36,293 | +€56,243 | |
| Financial income | 75/76B | €1,193 | €736 | -€457 | -38.3% |
| Recurring financial income | 75 | €1,193 | €736 | -€457 | -38.3% |
| Financial charges | 65/66B | €11,090 | €8,122 | -€2,968 | -26.8% |
| Recurring financial charges | 65 | €11,090 | €8,122 | -€2,968 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,847 | €28,907 | +€58,754 | |
| Income taxes | 67/77 | €338 | €6,688 | +€6,350 | +1,880% |
| Profit (loss) for the period | 9904 | -€30,185 | €22,220 | +€52,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,185 | €22,220 | +€52,404 |
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.