Physical@Motion: 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.
Physical@Motion
Largest movements
- Tangible fixed assets -€30,489
down €30,489 (-12.5%), from €243,477 to €212,988
of which Furniture and vehicles: -€22,150
- Cash +€26,110
up €26,110 (+65.2%), from €40,058 to €66,168
mainly Net result for the year (+€39,557) and Depreciation (+€38,489)
- Receivables within one year -€10,126
down €10,126 (-54.2%), from €18,685 to €8,559
of which Other amounts receivable: -€9,556
- Intangible fixed assets -€8,000
down €8,000 (-13.6%), from €58,630 to €50,630
- Other debts -€40,668
down €40,668 (-35.8%), from €113,508 to €72,840
- Reserves +€39,557
up €39,557 (+41.3%), from €95,750 to €135,307
- Debts after one year -€20,826
down €20,826 (-18.2%), from €114,461 to €93,634
- Trade debts -€4,621
down €4,621 (-74.6%), from €6,191 to €1,570
- Gross operating margin +€17,614
up €17,614 (+18.4%), from €95,960 to €113,574
- Depreciation +€11,103
up €11,103 (+40.5%), from €27,385 to €38,489
- Financial charges +€1,655
up €1,655 (+21.0%), from €7,882 to €9,537
- Other operating charges +€1,425
up €1,425 (+56.7%), from €2,512 to €3,937
- Taxes +€1,165
up €1,165 (+5.6%), from €20,895 to €22,060
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 | €365,730 | €341,958 | -€23,772 | -6.5% |
| Fixed assets | 21/28 | €302,107 | €263,619 | -€38,489 | -12.7% |
| Intangible fixed assets | 21 | €58,630 | €50,630 | -€8,000 | -13.6% |
| Tangible fixed assets | 22/27 | €243,477 | €212,988 | -€30,489 | -12.5% |
| Land and buildings | 22 | €180,910 | €173,375 | -€7,535 | -4.2% |
| Plant, machinery and equipment | 23 | €1,218 | €414 | -€803 | -66.0% |
| Furniture and vehicles | 24 | €61,349 | €39,199 | -€22,150 | -36.1% |
| Current assets | 29/58 | €63,622 | €78,339 | +€14,717 | +23.1% |
| Amounts receivable within one year | 40/41 | €18,685 | €8,559 | -€10,126 | -54.2% |
| Trade receivables | 40 | €9,129 | €8,559 | -€570 | -6.2% |
| Other amounts receivable | 41 | €9,556 | €0 | -€9,556 | -100% |
| Cash at bank and in hand | 54/58 | €40,058 | €66,168 | +€26,110 | +65.2% |
| Deferred charges and accrued income | 490/1 | €4,879 | €3,612 | -€1,267 | -26.0% |
| Total equity and liabilities | 10/49 | €365,730 | €341,958 | -€23,772 | -6.5% |
| Equity | 10/15 | €101,950 | €141,507 | +€39,557 | +38.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,750 | €135,307 | +€39,557 | +41.3% |
| Distributable reserves | 133 | €95,750 | €135,307 | +€39,557 | +41.3% |
| Amounts payable | 17/49 | €263,780 | €200,451 | -€63,329 | -24.0% |
| Amounts payable after more than one year | 17 | €114,461 | €93,634 | -€20,826 | -18.2% |
| Financial debts | 170/4 | €114,461 | €93,634 | -€20,826 | -18.2% |
| Amounts payable within one year | 42/48 | €144,133 | €100,190 | -€43,943 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €21,540 | €20,826 | -€714 | -3.3% |
| Trade debts | 44 | €6,191 | €1,570 | -€4,621 | -74.6% |
| Suppliers | 440/4 | €6,191 | €1,570 | -€4,621 | -74.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,895 | €4,954 | +€2,060 | +71.2% |
| Taxes | 450/3 | €2,895 | €4,954 | +€2,060 | +71.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €113,508 | €72,840 | -€40,668 | -35.8% |
| Accrued charges and deferred income | 492/3 | €5,186 | €6,626 | +€1,440 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,385 | €38,489 | +€11,103 | +40.5% |
| Other operating charges | 640/8 | €2,512 | €3,937 | +€1,425 | +56.7% |
| Gross operating margin | 9900 | €95,960 | €113,574 | +€17,614 | +18.4% |
| Operating profit (loss) | 9901 | €66,063 | €71,149 | +€5,086 | +7.7% |
| Financial income | 75/76B | €0 | €4 | +€4 | +22,050% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +22,050% |
| Financial charges | 65/66B | €7,882 | €9,537 | +€1,655 | +21.0% |
| Recurring financial charges | 65 | €7,882 | €9,537 | +€1,655 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €58,181 | €61,617 | +€3,435 | +5.9% |
| Income taxes | 67/77 | €20,895 | €22,060 | +€1,165 | +5.6% |
| Profit (loss) for the period | 9904 | €37,287 | €39,557 | +€2,270 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,287 | €39,557 | +€2,270 | +6.1% |
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 14 October 2026 via checked.be.