MOTTURA: 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.
MOTTURA
Largest movements
- Cash -€9,160
no longer reported in 2024 (was €9,160)
mainly Tax, wage and social debts (-€30,955) and Accrued charges and deferred income (-€83)
- Deferred charges and accrued income -€6,059
down €6,059 (-37.8%), from €16,045 to €9,986
- Receivables within one year -€4,689
down €4,689 (-22.2%), from €21,132 to €16,443
of which Other amounts receivable: -€4,016
- Tax, wage and social debts -€30,955
down €30,955 (-29.8%), from €103,752 to €72,797
of which Taxes: -€42,634
- Trade debts +€4,930
up €4,930 (+97.5%), from €5,056 to €9,986
- Short-term financial debts +€3,799
new in 2024: €3,799
- Profit (loss) carried forward +€2,311
up €2,311 (+0.5%), from -€477,510 to -€475,199
- Staff costs -€143,703
down €143,703 (-34.3%), from €419,310 to €275,607
- Gross operating margin -€116,584
down €116,584 (-27.9%), from €418,145 to €301,561
- Taxes +€7,242
up €7,242 (+340.1%), from €2,129 to €9,371
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,606 | €29,607 | -€19,999 | -40.3% |
| Fixed assets | 21/28 | €3,268 | €3,178 | -€90 | -2.8% |
| Tangible fixed assets | 22/27 | €90 | - | -€90 | |
| Furniture and vehicles | 24 | €90 | - | -€90 | |
| Financial fixed assets | 28 | €3,178 | €3,178 | = | 0.0% |
| Current assets | 29/58 | €46,337 | €26,429 | -€19,908 | -43.0% |
| Amounts receivable within one year | 40/41 | €21,132 | €16,443 | -€4,689 | -22.2% |
| Trade receivables | 40 | €15,022 | €14,349 | -€673 | -4.5% |
| Other amounts receivable | 41 | €6,110 | €2,094 | -€4,016 | -65.7% |
| Cash at bank and in hand | 54/58 | €9,160 | - | -€9,160 | |
| Deferred charges and accrued income | 490/1 | €16,045 | €9,986 | -€6,059 | -37.8% |
| Total equity and liabilities | 10/49 | €49,606 | €29,607 | -€19,999 | -40.3% |
| Equity | 10/15 | -€59,285 | -€56,975 | +€2,311 | +3.9% |
| Contributions | 10/11 | €415,837 | €415,837 | = | 0.0% |
| Capital | 10 | €415,837 | €415,837 | = | 0.0% |
| Issued capital | 100 | €415,837 | €415,837 | = | 0.0% |
| Reserves | 13 | €2,388 | €2,388 | = | 0.0% |
| Distributable reserves | 133 | €2,388 | €2,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€477,510 | -€475,199 | +€2,311 | +0.5% |
| Amounts payable | 17/49 | €108,891 | €86,581 | -€22,310 | -20.5% |
| Amounts payable within one year | 42/48 | €108,808 | €86,581 | -€22,226 | -20.4% |
| Financial debts | 43 | - | €3,799 | +€3,799 | |
| Credit institutions | 430/8 | - | €3,799 | +€3,799 | |
| Trade debts | 44 | €5,056 | €9,986 | +€4,930 | +97.5% |
| Suppliers | 440/4 | €5,056 | €9,986 | +€4,930 | +97.5% |
| Taxes, remuneration and social security | 45 | €103,752 | €72,797 | -€30,955 | -29.8% |
| Taxes | 450/3 | €60,637 | €18,003 | -€42,634 | -70.3% |
| Remuneration and social security | 454/9 | €43,115 | €54,794 | +€11,679 | +27.1% |
| Accrued charges and deferred income | 492/3 | €83 | - | -€83 | |
| Non-recurring operating income | 76A | €136,981 | - | -€136,981 | |
| Remuneration, social security and pensions | 62 | €419,310 | €275,607 | -€143,703 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,182 | €90 | -€1,091 | -92.3% |
| Other operating charges | 640/8 | €2,983 | €6,214 | +€3,232 | +108.4% |
| Non-recurring operating charges | 66A | €159 | €3,565 | +€3,406 | +2135.7% |
| Gross operating margin | 9900 | €418,145 | €301,561 | -€116,584 | -27.9% |
| Operating profit (loss) | 9901 | -€5,488 | €16,084 | +€21,572 | |
| Financial income | 75/76B | €44 | €0 | -€44 | -99.8% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -99.8% |
| Financial charges | 65/66B | €3,682 | €4,402 | +€720 | +19.6% |
| Recurring financial charges | 65 | €3,682 | €4,402 | +€720 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,126 | €11,682 | +€20,808 | |
| Income taxes | 67/77 | €2,129 | €9,371 | +€7,242 | +340.1% |
| Profit (loss) for the period | 9904 | -€11,255 | €2,311 | +€13,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,255 | €2,311 | +€13,566 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.