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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.

What changed

MOTTURA

BE 0426.523.945
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,311
2023 · -€11,255+€13,566
Equity
-€56,975
2023 · -€59,285+€2,311
Cash
-
2023 · €9,160-€9,160
Balance sheet total
€29,607
2023 · €49,606-€19,999

Largest movements

2023 to 2024
Assets
  • 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

Equity and liabilities
  • 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

Income statement
  • 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

effect on the 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.

Result 2023 -€11,255
Gross operating margin -€116,584
Staff costs +€143,703
Depreciation +€1,091
Other operating charges -€3,232
Other operating items -€3,406
Financial income -€44
Financial charges -€720
Taxes -€7,242
Result 2024 €2,311

Cash bridge derived

cash 2023 to 2024

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.

From operations -€12,959
Investment €0
Financing +€3,799
Cash 2023 €9,160
Net result for the year +€2,311
Depreciation +€90
Receivables within one year +€4,689
Deferred charges and accrued income +€6,059
Trade debts +€4,930
Tax, wage and social debts -€30,955
Accrued charges and deferred income -€83
Short-term financial debts +€3,799
Cash 2024 €0
Every line side by side 44 lines
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.