MOTUKA: 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.
MOTUKA
Largest movements
- Receivables within one year -€4,997
down €4,997 (-93.6%), from €5,337 to €340
of which Trade receivables: -€5,000
- Stocks and contracts +€1,600
new in 2025: €1,600
- Cash -€976
down €976 (-5.8%), from €16,910 to €15,934
mainly Net result for the year (-€4,495) and Stocks and contracts (-€1,600)
- Profit (loss) carried forward -€4,495
down €4,495 (-5.0%), from -€89,366 to -€93,861
- Gross operating margin -€3,346
down €3,346, from €306 to -€3,040
- Other operating charges +€45
up €45 (+3.3%), from €1,367 to €1,413
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 | €22,272 | €17,899 | -€4,373 | -19.6% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €22,247 | €17,874 | -€4,373 | -19.7% |
| Stocks and contracts in progress | 3 | - | €1,600 | +€1,600 | |
| Stocks | 30/36 | - | €1,600 | +€1,600 | |
| Amounts receivable within one year | 40/41 | €5,337 | €340 | -€4,997 | -93.6% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €337 | €340 | +€3 | +0.9% |
| Cash at bank and in hand | 54/58 | €16,910 | €15,934 | -€976 | -5.8% |
| Total equity and liabilities | 10/49 | €22,272 | €17,899 | -€4,373 | -19.6% |
| Equity | 10/15 | €10,634 | €6,139 | -€4,495 | -42.3% |
| Contributions | 10/11 | €92,000 | €92,000 | = | 0.0% |
| Contributions outside capital | 11 | €92,000 | €92,000 | = | 0.0% |
| Share premium | 1100/10 | €92,000 | €92,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,366 | -€93,861 | -€4,495 | -5.0% |
| Amounts payable | 17/49 | €11,638 | €11,760 | +€122 | +1.1% |
| Amounts payable within one year | 42/48 | €11,638 | €11,760 | +€122 | +1.1% |
| Trade debts | 44 | €5,238 | €5,271 | +€33 | +0.6% |
| Suppliers | 440/4 | €5,238 | €5,271 | +€33 | +0.6% |
| Taxes, remuneration and social security | 45 | €1,242 | €1,331 | +€89 | +7.2% |
| Taxes | 450/3 | €42 | €131 | +€89 | +214% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €5,158 | €5,158 | = | 0.0% |
| Other operating charges | 640/8 | €1,367 | €1,413 | +€45 | +3.3% |
| Gross operating margin | 9900 | €306 | -€3,040 | -€3,346 | |
| Operating profit (loss) | 9901 | -€1,062 | -€4,453 | -€3,392 | -319% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,101 | -€4,495 | -€3,394 | -308% |
| Profit (loss) for the period | 9904 | -€1,101 | -€4,495 | -€3,394 | -308% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,101 | -€4,495 | -€3,394 | -308% |
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 20 October 2026 via checked.be.