MOVING MOTORS: 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.
MOVING MOTORS
Largest movements
- Stocks and contracts -€7,941
down €7,941 (-13.3%), from €59,850 to €51,909
- Tangible fixed assets +€3,530
up €3,530 (+2,714%), from €130 to €3,660
of which Plant, machinery and equipment: +€2,893
- Cash -€2,457
down €2,457 (-32.9%), from €7,464 to €5,006
mainly Short-term financial debts (-€6,135) and Investment in fixed assets (net) (-€3,807)
- Short-term financial debts -€6,135
down €6,135 (-28.5%), from €21,533 to €15,398
- Other debts +€1,784
up €1,784 (+5.9%), from €30,229 to €32,013
- Profit (loss) carried forward -€1,475
down €1,475 (-2.9%), from -€50,382 to -€51,858
- Tax, wage and social debts -€776
no longer reported in 2025 (was €776)
- Accrued charges and deferred income -€701
no longer reported in 2025 (was €701)
- Gross operating margin +€12,390
up €12,390, from -€11,097 to €1,293
- Other operating charges +€537
up €537 (+109%), from €495 to €1,032
- Financial charges -€507
down €507 (-25.8%), from €1,966 to €1,459
- Depreciation +€133
up €133 (+91.8%), from €145 to €278
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 | €67,868 | €61,162 | -€6,705 | -9.9% |
| Fixed assets | 21/28 | €554 | €4,084 | +€3,530 | +637% |
| Tangible fixed assets | 22/27 | €130 | €3,660 | +€3,530 | +2,714% |
| Plant, machinery and equipment | 23 | - | €2,893 | +€2,893 | |
| Furniture and vehicles | 24 | €130 | €767 | +€637 | +490% |
| Financial fixed assets | 28 | €424 | €424 | = | 0.0% |
| Current assets | 29/58 | €67,314 | €57,079 | -€10,235 | -15.2% |
| Stocks and contracts in progress | 3 | €59,850 | €51,909 | -€7,941 | -13.3% |
| Stocks | 30/36 | €59,850 | €51,909 | -€7,941 | -13.3% |
| Amounts receivable within one year | 40/41 | - | €163 | +€163 | |
| Other amounts receivable | 41 | - | €163 | +€163 | |
| Cash at bank and in hand | 54/58 | €7,464 | €5,006 | -€2,457 | -32.9% |
| Total equity and liabilities | 10/49 | €67,868 | €61,162 | -€6,705 | -9.9% |
| Equity | 10/15 | €14,069 | €12,594 | -€1,475 | -10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €45,859 | €45,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €41,859 | €41,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,382 | -€51,858 | -€1,475 | -2.9% |
| Amounts payable | 17/49 | €53,799 | €48,569 | -€5,230 | -9.7% |
| Amounts payable within one year | 42/48 | €53,098 | €48,569 | -€4,529 | -8.5% |
| Financial debts | 43 | €21,533 | €15,398 | -€6,135 | -28.5% |
| Credit institutions | 430/8 | €21,533 | €15,398 | -€6,135 | -28.5% |
| Trade debts | 44 | €560 | €1,158 | +€598 | +107% |
| Suppliers | 440/4 | €560 | €1,158 | +€598 | +107% |
| Taxes, remuneration and social security | 45 | €776 | - | -€776 | |
| Taxes | 450/3 | €776 | - | -€776 | |
| Other amounts payable | 47/48 | €30,229 | €32,013 | +€1,784 | +5.9% |
| Accrued charges and deferred income | 492/3 | €701 | - | -€701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €278 | +€133 | +91.8% |
| Other operating charges | 640/8 | €495 | €1,032 | +€537 | +109% |
| Gross operating margin | 9900 | -€11,097 | €1,293 | +€12,390 | |
| Operating profit (loss) | 9901 | -€11,736 | -€16 | +€11,720 | +99.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,000% |
| Financial charges | 65/66B | €1,966 | €1,459 | -€507 | -25.8% |
| Recurring financial charges | 65 | €1,966 | €1,459 | -€507 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,703 | -€1,475 | +€12,227 | +89.2% |
| Profit (loss) for the period | 9904 | -€13,703 | -€1,475 | +€12,227 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,703 | -€1,475 | +€12,227 | +89.2% |
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.