PERFORMANCE MOTO NEW: 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.
PERFORMANCE MOTO NEW
Largest movements
- Stocks and contracts -€48,697
down €48,697 (-12.3%), from €396,149 to €347,451
- Cash -€17,254
down €17,254 (-52.6%), from €32,830 to €15,576
mainly Trade debts (-€47,694) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€5,681
down €5,681 (-12.3%), from €46,102 to €40,422
of which Furniture and vehicles: -€8,857
- Trade debts -€47,694
down €47,694 (-30.4%), from €157,002 to €109,308
- Debts after one year -€12,034
down €12,034 (-45.2%), from €26,635 to €14,601
- Other debts -€10,453
down €10,453 (-29.2%), from €35,801 to €25,348
- Profit (loss) carried forward -€6,712
down €6,712 (-3.7%), from €181,954 to €175,242
- Current portion of long-term debt +€6,109
up €6,109 (+52.6%), from €11,607 to €17,717
- Gross operating margin +€23,662
up €23,662 (+44.8%), from €52,868 to €76,530
- Taxes +€5,456
new in 2025: €5,456
- Write-downs -€2,296
down €2,296, from €1,707 to -€588
- Depreciation +€1,682
up €1,682 (+17.3%), from €9,736 to €11,419
- Financial charges +€1,189
up €1,189 (+22.7%), from €5,227 to €6,416
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.
Cash bridge derived
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 | €517,974 | €449,287 | -€68,687 | -13.3% |
| Fixed assets | 21/28 | €46,102 | €40,422 | -€5,681 | -12.3% |
| Tangible fixed assets | 22/27 | €46,102 | €40,422 | -€5,681 | -12.3% |
| Plant, machinery and equipment | 23 | €591 | €2,442 | +€1,851 | +313.0% |
| Furniture and vehicles | 24 | €39,278 | €30,421 | -€8,857 | -22.6% |
| Other tangible fixed assets | 26 | €6,233 | €7,559 | +€1,326 | +21.3% |
| Current assets | 29/58 | €471,872 | €408,866 | -€63,006 | -13.4% |
| Stocks and contracts in progress | 3 | €396,149 | €347,451 | -€48,697 | -12.3% |
| Stocks | 30/36 | €396,149 | €347,451 | -€48,697 | -12.3% |
| Amounts receivable within one year | 40/41 | €39,340 | €43,134 | +€3,794 | +9.6% |
| Trade receivables | 40 | €8,930 | €21,005 | +€12,074 | +135.2% |
| Other amounts receivable | 41 | €30,410 | €22,130 | -€8,280 | -27.2% |
| Current investments | 50/53 | €110 | €111 | +€1 | +0.6% |
| Cash at bank and in hand | 54/58 | €32,830 | €15,576 | -€17,254 | -52.6% |
| Deferred charges and accrued income | 490/1 | €3,443 | €2,594 | -€849 | -24.7% |
| Total equity and liabilities | 10/49 | €517,974 | €449,287 | -€68,687 | -13.3% |
| Equity | 10/15 | €264,514 | €257,802 | -€6,712 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,960 | €63,960 | = | 0.0% |
| Distributable reserves | 133 | €63,960 | €63,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,954 | €175,242 | -€6,712 | -3.7% |
| Amounts payable | 17/49 | €253,461 | €191,486 | -€61,975 | -24.5% |
| Amounts payable after more than one year | 17 | €26,635 | €14,601 | -€12,034 | -45.2% |
| Financial debts | 170/4 | €26,635 | €14,601 | -€12,034 | -45.2% |
| Amounts payable within one year | 42/48 | €226,825 | €176,885 | -€49,940 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €11,607 | €17,717 | +€6,109 | +52.6% |
| Trade debts | 44 | €157,002 | €109,308 | -€47,694 | -30.4% |
| Suppliers | 440/4 | €157,002 | €109,308 | -€47,694 | -30.4% |
| Advances received on contracts in progress | 46 | €12,143 | €14,628 | +€2,486 | +20.5% |
| Taxes, remuneration and social security | 45 | €10,273 | €9,885 | -€388 | -3.8% |
| Taxes | 450/3 | €2,679 | €3,102 | +€423 | +15.8% |
| Remuneration and social security | 454/9 | €7,593 | €6,782 | -€811 | -10.7% |
| Other amounts payable | 47/48 | €35,801 | €25,348 | -€10,453 | -29.2% |
| Remuneration, social security and pensions | 62 | €33,656 | €34,059 | +€403 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,736 | €11,419 | +€1,682 | +17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,707 | -€588 | -€2,296 | |
| Other operating charges | 640/8 | €1,687 | €1,482 | -€205 | -12.2% |
| Non-recurring operating charges | 66A | €677 | - | -€677 | |
| Gross operating margin | 9900 | €52,868 | €76,530 | +€23,662 | +44.8% |
| Operating profit (loss) | 9901 | €5,405 | €30,159 | +€24,754 | +458.0% |
| Financial income | 75/76B | €128 | €1 | -€127 | -99.3% |
| Recurring financial income | 75 | €128 | €1 | -€127 | -99.3% |
| Financial charges | 65/66B | €5,227 | €6,416 | +€1,189 | +22.7% |
| Recurring financial charges | 65 | €5,227 | €6,416 | +€1,189 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €306 | €23,744 | +€23,438 | +7664.8% |
| Income taxes | 67/77 | - | €5,456 | +€5,456 | |
| Profit (loss) for the period | 9904 | €306 | €18,288 | +€17,982 | +5880.6% |
| Profit (loss) for the period to be appropriated | 9905 | €306 | €18,288 | +€17,982 | +5880.6% |
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 11 October 2026 via checked.be.