Motu.Be: 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.
Motu.Be
Largest movements
- Cash -€24,413
down €24,413 (-43.0%), from €56,778 to €32,365
mainly Other debts (-€33,219) and Contributions, distributions and other (-€20,000)
- Intangible fixed assets -€11,500
down €11,500 (-24.0%), from €47,917 to €36,417
- Receivables within one year +€3,650
new in 2025: €3,650
of which Trade receivables: +€3,535
- Tangible fixed assets -€1,523
down €1,523 (-4.5%), from €33,676 to €32,153
of which Other tangible fixed assets: -€5,292
- Other debts -€33,219
down €33,219 (-42.1%), from €78,858 to €45,639
- Profit (loss) carried forward -€13,315
down €13,315 (-32.0%), from €41,620 to €28,305
- Trade debts +€8,606
up €8,606 (+507%), from €1,697 to €10,303
- Tax, wage and social debts +€3,799
up €3,799 (+38.0%), from €10,003 to €13,802
- Gross operating margin -€13,666
down €13,666 (-33.5%), from €40,828 to €27,162
- Taxes -€2,773
down €2,773 (-53.8%), from €5,158 to €2,386
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 | €140,239 | €106,110 | -€34,129 | -24.3% |
| Fixed assets | 21/28 | €82,092 | €69,069 | -€13,023 | -15.9% |
| Intangible fixed assets | 21 | €47,917 | €36,417 | -€11,500 | -24.0% |
| Tangible fixed assets | 22/27 | €33,676 | €32,153 | -€1,523 | -4.5% |
| Furniture and vehicles | 24 | €2,295 | €6,064 | +€3,769 | +164% |
| Other tangible fixed assets | 26 | €31,381 | €26,089 | -€5,292 | -16.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €58,147 | €37,040 | -€21,106 | -36.3% |
| Amounts receivable within one year | 40/41 | - | €3,650 | +€3,650 | |
| Trade receivables | 40 | - | €3,535 | +€3,535 | |
| Other amounts receivable | 41 | - | €114 | +€114 | |
| Cash at bank and in hand | 54/58 | €56,778 | €32,365 | -€24,413 | -43.0% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,026 | -€342 | -25.0% |
| Total equity and liabilities | 10/49 | €140,239 | €106,110 | -€34,129 | -24.3% |
| Equity | 10/15 | €49,680 | €36,365 | -€13,315 | -26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,620 | €28,305 | -€13,315 | -32.0% |
| Amounts payable | 17/49 | €90,559 | €69,745 | -€20,814 | -23.0% |
| Amounts payable within one year | 42/48 | €90,559 | €69,745 | -€20,814 | -23.0% |
| Trade debts | 44 | €1,697 | €10,303 | +€8,606 | +507% |
| Suppliers | 440/4 | €1,697 | €10,303 | +€8,606 | +507% |
| Taxes, remuneration and social security | 45 | €10,003 | €13,802 | +€3,799 | +38.0% |
| Taxes | 450/3 | €10,003 | €13,802 | +€3,799 | +38.0% |
| Other amounts payable | 47/48 | €78,858 | €45,639 | -€33,219 | -42.1% |
| Non-recurring operating income | 76A | - | €372 | +€372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,238 | €17,851 | -€387 | -2.1% |
| Other operating charges | 640/8 | €189 | €72 | -€118 | -62.2% |
| Gross operating margin | 9900 | €40,828 | €27,162 | -€13,666 | -33.5% |
| Operating profit (loss) | 9901 | €22,401 | €9,239 | -€13,161 | -58.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €163 | €174 | +€11 | +7.0% |
| Recurring financial charges | 65 | €163 | €174 | +€11 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €22,238 | €9,070 | -€13,168 | -59.2% |
| Income taxes | 67/77 | €5,158 | €2,386 | -€2,773 | -53.8% |
| Profit (loss) for the period | 9904 | €17,080 | €6,685 | -€10,395 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,080 | €6,685 | -€10,395 | -60.9% |
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 30 October 2026 via checked.be.