NEW MOTO: 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.
NEW MOTO
Largest movements
- Receivables within one year -€12,358
down €12,358 (-91.7%), from €13,477 to €1,119
- Cash -€3,268
down €3,268 (-2.9%), from €114,290 to €111,022
mainly Trade debts (-€7,136) and Tax, wage and social debts (-€6,549)
- Stocks and contracts -€2,129
down €2,129 (-3.7%), from €57,580 to €55,451
- Trade debts -€7,136
down €7,136 (-33.8%), from €21,109 to €13,972
- Tax, wage and social debts -€6,549
down €6,549 (-23.0%), from €28,474 to €21,925
of which Taxes: -€8,322
- Current portion of long-term debt -€2,574
no longer reported in 2024 (was €2,574)
- Staff costs +€5,816
up €5,816 (+15.6%), from €37,181 to €42,997
- Gross operating margin -€4,259
down €4,259 (-7.7%), from €55,405 to €51,146
- Depreciation -€3,693
down €3,693 (-71.4%), from €5,174 to €1,481
- Financial charges +€3,040
up €3,040 (+240%), from €1,264 to €4,305
of which Non-recurring financial charges: +€3,224
- Taxes -€1,496
down €1,496 (-38.8%), from €3,858 to €2,362
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,538 | €170,428 | -€18,110 | -9.6% |
| Fixed assets | 21/28 | €1,534 | €53 | -€1,481 | -96.5% |
| Tangible fixed assets | 22/27 | €1,481 | - | -€1,481 | |
| Furniture and vehicles | 24 | €1,481 | - | -€1,481 | |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €187,004 | €170,375 | -€16,629 | -8.9% |
| Stocks and contracts in progress | 3 | €57,580 | €55,451 | -€2,129 | -3.7% |
| Stocks | 30/36 | €57,580 | €55,451 | -€2,129 | -3.7% |
| Amounts receivable within one year | 40/41 | €13,477 | €1,119 | -€12,358 | -91.7% |
| Trade receivables | 40 | €13,477 | €1,119 | -€12,358 | -91.7% |
| Cash at bank and in hand | 54/58 | €114,290 | €111,022 | -€3,268 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,658 | €2,783 | +€1,125 | +67.9% |
| Total equity and liabilities | 10/49 | €188,538 | €170,428 | -€18,110 | -9.6% |
| Equity | 10/15 | €134,573 | €133,596 | -€977 | -0.7% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €8,983 | €8,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,758 | €104,781 | -€977 | -0.9% |
| Amounts payable | 17/49 | €53,965 | €36,833 | -€17,133 | -31.7% |
| Amounts payable within one year | 42/48 | €52,156 | €36,833 | -€15,324 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €2,574 | - | -€2,574 | |
| Trade debts | 44 | €21,109 | €13,972 | -€7,136 | -33.8% |
| Suppliers | 440/4 | €21,109 | €13,972 | -€7,136 | -33.8% |
| Taxes, remuneration and social security | 45 | €28,474 | €21,925 | -€6,549 | -23.0% |
| Taxes | 450/3 | €27,624 | €19,302 | -€8,322 | -30.1% |
| Remuneration and social security | 454/9 | €850 | €2,623 | +€1,773 | +209% |
| Other amounts payable | 47/48 | - | €935 | +€935 | |
| Accrued charges and deferred income | 492/3 | €1,809 | - | -€1,809 | |
| Remuneration, social security and pensions | 62 | €37,181 | €42,997 | +€5,816 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,174 | €1,481 | -€3,693 | -71.4% |
| Other operating charges | 640/8 | €907 | €1,061 | +€154 | +17.0% |
| Gross operating margin | 9900 | €55,405 | €51,146 | -€4,259 | -7.7% |
| Operating profit (loss) | 9901 | €12,143 | €5,607 | -€6,537 | -53.8% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Non-recurring financial income | 76B | - | €67 | +€67 | |
| Financial charges | 65/66B | €1,264 | €4,305 | +€3,040 | +240% |
| Recurring financial charges | 65 | €633 | €449 | -€184 | -29.0% |
| Non-recurring financial charges | 66B | €631 | €3,855 | +€3,224 | +511% |
| Profit (loss) for the period before taxes | 9903 | €10,879 | €1,385 | -€9,494 | -87.3% |
| Income taxes | 67/77 | €3,858 | €2,362 | -€1,496 | -38.8% |
| Profit (loss) for the period | 9904 | €7,021 | -€977 | -€7,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,021 | -€977 | -€7,998 |
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 19 October 2026 via checked.be.