Motus Lorem: 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.
Motus Lorem
Largest movements
- Cash +€14,965
up €14,965 (+180%), from €8,327 to €23,292
mainly Net result for the year (+€11,789) and Tax, wage and social debts (+€4,771)
- Tangible fixed assets +€6,212
up €6,212 (+32.1%), from €19,358 to €25,569
of which Furniture and vehicles: +€5,815
- Receivables within one year -€550
down €550 (-71.7%), from €767 to €217
of which Trade receivables: -€550
- Reserves +€11,789
up €11,789 (+99.7%), from €11,829 to €23,617
- Tax, wage and social debts +€4,771
up €4,771, from €0 to €4,771
of which Taxes: +€4,771
- Trade debts +€2,533
new in 2025: €2,533
- Other debts +€1,363
up €1,363 (+12.1%), from €11,276 to €12,639
- Gross operating margin +€10,883
up €10,883 (+132%), from €8,221 to €19,104
- Taxes +€5,581
up €5,581, from -€217 to €5,364
- Depreciation +€698
up €698 (+68.3%), from €1,021 to €1,719
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 | €28,716 | €49,078 | +€20,362 | +70.9% |
| Fixed assets | 21/28 | €19,358 | €25,569 | +€6,212 | +32.1% |
| Tangible fixed assets | 22/27 | €19,358 | €25,569 | +€6,212 | +32.1% |
| Land and buildings | 22 | €14,861 | €15,472 | +€611 | +4.1% |
| Plant, machinery and equipment | 23 | €4,497 | €4,282 | -€215 | -4.8% |
| Furniture and vehicles | 24 | - | €5,815 | +€5,815 | |
| Current assets | 29/58 | €9,359 | €23,509 | +€14,150 | +151% |
| Amounts receivable within one year | 40/41 | €767 | €217 | -€550 | -71.7% |
| Trade receivables | 40 | €550 | - | -€550 | |
| Other amounts receivable | 41 | €217 | €217 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,327 | €23,292 | +€14,965 | +180% |
| Deferred charges and accrued income | 490/1 | €265 | - | -€265 | |
| Total equity and liabilities | 10/49 | €28,716 | €49,078 | +€20,362 | +70.9% |
| Equity | 10/15 | €17,346 | €29,135 | +€11,789 | +68.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €11,829 | €23,617 | +€11,789 | +99.7% |
| Distributable reserves | 133 | €11,829 | €23,617 | +€11,789 | +99.7% |
| Profit (loss) carried forward | 14 | €1,517 | €1,517 | = | 0.0% |
| Amounts payable | 17/49 | €11,370 | €19,943 | +€8,573 | +75.4% |
| Amounts payable within one year | 42/48 | €11,276 | €19,943 | +€8,667 | +76.9% |
| Trade debts | 44 | - | €2,533 | +€2,533 | |
| Suppliers | 440/4 | - | €2,533 | +€2,533 | |
| Taxes, remuneration and social security | 45 | €0 | €4,771 | +€4,771 | |
| Taxes | 450/3 | €0 | €4,771 | +€4,771 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,276 | €12,639 | +€1,363 | +12.1% |
| Accrued charges and deferred income | 492/3 | €94 | - | -€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,021 | €1,719 | +€698 | +68.3% |
| Other operating charges | 640/8 | €165 | - | -€165 | |
| Gross operating margin | 9900 | €8,221 | €19,104 | +€10,883 | +132% |
| Operating profit (loss) | 9901 | €7,035 | €17,385 | +€10,350 | +147% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €125 | €233 | +€108 | +86.3% |
| Recurring financial charges | 65 | €125 | €233 | +€108 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €6,910 | €17,152 | +€10,242 | +148% |
| Income taxes | 67/77 | -€217 | €5,364 | +€5,581 | |
| Profit (loss) for the period | 9904 | €7,127 | €11,789 | +€4,662 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,127 | €11,789 | +€4,662 | +65.4% |
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 15 October 2026 via checked.be.