2000 CAPITAL: 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.
What changed
2000 CAPITAL
NACE 95.314, Bodywork repair (including spraying and painting)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,427
2024 · €228,684-€220,258
Equity
€588,422
2024 · €579,995+€8,427
Cash
€2,866
2024 · €3,374-€508
Balance sheet total
€1.5m
2024 · €2.3m-€794,390
Largest movements
Assets
- Stocks and contracts -€808,835
down €808,835 (-91.5%), from €884,070 to €75,235
- Tangible fixed assets +€67,512
up €67,512 (+18.2%), from €371,783 to €439,295
of which Land and buildings: +€38,643
- Receivables within one year -€45,043
down €45,043 (-9.3%), from €483,240 to €438,196
of which Trade receivables: -€112,755
Equity and liabilities
- Short-term financial debts -€720,000
down €720,000 (-100%), from €720,000 to €0
- Other debts -€93,497
down €93,497 (-46.1%), from €202,655 to €109,157
- Current portion of long-term debt +€22,892
up €22,892 (+143%), from €16,038 to €38,930
Income statement
- Gross operating margin -€192,344
down €192,344 (-33.2%), from €578,684 to €386,340
- Staff costs +€73,073
up €73,073 (+27.1%), from €269,831 to €342,904
- Financial charges -€41,755
down €41,755 (-65.5%), from €63,739 to €21,984
- Other operating charges -€10,921
down €10,921 (-47.0%), from €23,222 to €12,301
- Financial income -€8,740
down €8,740 (-38.5%), from €22,714 to €13,974
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.
Result 2024
€228,684
Gross operating margin
-€192,344
Staff costs
-€73,073
Depreciation
+€1,200
Other operating charges
+€10,921
Financial income
-€8,740
Financial charges
+€41,755
Taxes
-€83
Deferred taxes and other
+€107
Result 2025
€8,427
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€753,424
Investment
-€76,207
Financing
-€677,724
Cash 2024
€3,374
From operations (derived)
+€753,424
Net result for the year
+€8,427
Depreciation
+€16,195
Stocks and contracts
+€808,835
Receivables within one year
+€45,043
Smaller working-capital items
-€1,773
Trade debts
-€18,941
Tax, wage and social debts
+€8,622
Advances received
-€19,488
Other debts
-€93,497
Investment (derived)
-€76,207
Investment in fixed assets (net)
-€76,207
Financing
-€677,724
Debts after one year
+€19,383
Current portion of long-term debt
+€22,892
Short-term financial debts
-€720,000
Cash 2025
€2,866
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,268,792 | €1,474,402 | -€794,390 | -35.0% |
| Fixed assets | 21/28 | €395,370 | €455,382 | +€60,012 | +15.2% |
| Intangible fixed assets | 21 | €18,087 | €16,087 | -€2,000 | -11.1% |
| Tangible fixed assets | 22/27 | €371,783 | €439,295 | +€67,512 | +18.2% |
| Land and buildings | 22 | €367,456 | €406,099 | +€38,643 | +10.5% |
| Plant, machinery and equipment | 23 | €595 | €0 | -€595 | -100% |
| Furniture and vehicles | 24 | €3,732 | €8,949 | +€5,217 | +140% |
| Other tangible fixed assets | 26 | - | €24,247 | +€24,247 | |
| Financial fixed assets | 28 | €5,500 | €0 | -€5,500 | -100% |
| Current assets | 29/58 | €1,873,421 | €1,019,019 | -€854,402 | -45.6% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €884,070 | €75,235 | -€808,835 | -91.5% |
| Stocks | 30/36 | €884,070 | €75,235 | -€808,835 | -91.5% |
| Amounts receivable within one year | 40/41 | €483,240 | €438,196 | -€45,043 | -9.3% |
| Trade receivables | 40 | €217,738 | €104,982 | -€112,755 | -51.8% |
| Other amounts receivable | 41 | €265,502 | €333,214 | +€67,712 | +25.5% |
| Cash at bank and in hand | 54/58 | €3,374 | €2,866 | -€508 | -15.1% |
| Deferred charges and accrued income | 490/1 | €2,737 | €2,721 | -€16 | -0.6% |
| Total equity and liabilities | 10/49 | €2,268,792 | €1,474,402 | -€794,390 | -35.0% |
| Equity | 10/15 | €579,995 | €588,422 | +€8,427 | +1.5% |
| Contributions | 10/11 | €43,390 | €43,390 | = | 0.0% |
| Reserves | 13 | €716,721 | €711,356 | -€5,366 | -0.7% |
| Tax-exempt reserves | 132 | €712,383 | €707,017 | -€5,366 | -0.8% |
| Distributable reserves | 133 | €4,338 | €4,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,116 | -€166,324 | +€13,792 | +7.7% |
| Provisions and deferred taxes | 16 | €237,461 | €235,672 | -€1,789 | -0.8% |
| Deferred taxes | 168 | €237,461 | €235,672 | -€1,789 | -0.8% |
| Amounts payable | 17/49 | €1,451,336 | €650,307 | -€801,028 | -55.2% |
| Amounts payable after more than one year | 17 | €247,959 | €267,343 | +€19,383 | +7.8% |
| Financial debts | 170/4 | €247,959 | €267,343 | +€19,383 | +7.8% |
| Amounts payable within one year | 42/48 | €1,203,377 | €382,965 | -€820,412 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €16,038 | €38,930 | +€22,892 | +143% |
| Financial debts | 43 | €720,000 | €0 | -€720,000 | -100% |
| Credit institutions | 430/8 | €720,000 | €0 | -€720,000 | -100% |
| Trade debts | 44 | €178,506 | €159,565 | -€18,941 | -10.6% |
| Suppliers | 440/4 | €178,506 | €159,565 | -€18,941 | -10.6% |
| Advances received on contracts in progress | 46 | €19,488 | €0 | -€19,488 | -100% |
| Taxes, remuneration and social security | 45 | €66,690 | €75,312 | +€8,622 | +12.9% |
| Taxes | 450/3 | €46,497 | €43,514 | -€2,983 | -6.4% |
| Remuneration and social security | 454/9 | €20,192 | €31,798 | +€11,605 | +57.5% |
| Other amounts payable | 47/48 | €202,655 | €109,157 | -€93,497 | -46.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €269,831 | €342,904 | +€73,073 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,395 | €16,195 | -€1,200 | -6.9% |
| Other operating charges | 640/8 | €23,222 | €12,301 | -€10,921 | -47.0% |
| Gross operating margin | 9900 | €578,684 | €386,340 | -€192,344 | -33.2% |
| Operating profit (loss) | 9901 | €268,236 | €14,940 | -€253,297 | -94.4% |
| Financial income | 75/76B | €22,714 | €13,974 | -€8,740 | -38.5% |
| Recurring financial income | 75 | €22,714 | €13,974 | -€8,740 | -38.5% |
| Financial charges | 65/66B | €63,739 | €21,984 | -€41,755 | -65.5% |
| Recurring financial charges | 65 | €63,739 | €21,984 | -€41,755 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €227,211 | €6,929 | -€220,282 | -97.0% |
| Transfer from deferred taxes | 780 | €1,682 | €1,789 | +€107 | +6.4% |
| Income taxes | 67/77 | €208 | €291 | +€83 | +39.7% |
| Profit (loss) for the period | 9904 | €228,684 | €8,427 | -€220,258 | -96.3% |
| Transfer from tax-exempt reserves | 789 | €5,045 | €5,366 | +€321 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €233,729 | €13,792 | -€219,937 | -94.1% |
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.