2A CARS: 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.
2A CARS
Largest movements
- Stocks and contracts +€2,500
up €2,500 (+100%), from €2,500 to €5,000
- Cash +€188
up €188 (+1,501%), from €13 to €201
mainly Other debts (+€11,458)
- Receivables within one year +€179
up €179 (+49.3%), from €364 to €543
of which Trade receivables: +€514
- Other debts +€11,458
up €11,458 (+168%), from €6,830 to €18,288
- Profit (loss) carried forward -€8,479
down €8,479 (-140%), from -€6,066 to -€14,545
- Trade debts -€112
no longer reported in 2025 (was €112)
- Gross operating margin -€2,022
down €2,022 (-35.2%), from -€5,744 to -€7,765
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 | €2,876 | €5,744 | +€2,867 | +99.7% |
| Current assets | 29/58 | €2,876 | €5,744 | +€2,867 | +99.7% |
| Stocks and contracts in progress | 3 | €2,500 | €5,000 | +€2,500 | +100% |
| Stocks | 30/36 | €2,500 | €5,000 | +€2,500 | +100% |
| Amounts receivable within one year | 40/41 | €364 | €543 | +€179 | +49.3% |
| Trade receivables | 40 | - | €514 | +€514 | |
| Other amounts receivable | 41 | €364 | €29 | -€334 | -92.0% |
| Cash at bank and in hand | 54/58 | €13 | €201 | +€188 | +1,501% |
| Total equity and liabilities | 10/49 | €2,876 | €5,744 | +€2,867 | +99.7% |
| Equity | 10/15 | -€4,066 | -€12,545 | -€8,479 | -209% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,066 | -€14,545 | -€8,479 | -140% |
| Amounts payable | 17/49 | €6,942 | €18,288 | +€11,346 | +163% |
| Amounts payable within one year | 42/48 | €6,942 | €18,288 | +€11,346 | +163% |
| Trade debts | 44 | €112 | - | -€112 | |
| Suppliers | 440/4 | €112 | - | -€112 | |
| Other amounts payable | 47/48 | €6,830 | €18,288 | +€11,458 | +168% |
| Other operating charges | 640/8 | €322 | €319 | -€2 | -0.7% |
| Gross operating margin | 9900 | -€5,744 | -€7,765 | -€2,022 | -35.2% |
| Operating profit (loss) | 9901 | -€6,066 | -€8,085 | -€2,019 | -33.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | - | €54 | +€54 | |
| Recurring financial charges | 65 | - | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | -€6,066 | -€8,135 | -€2,069 | -34.1% |
| Profit (loss) for the period | 9904 | -€6,066 | -€8,135 | -€2,069 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,066 | -€8,135 | -€2,069 | -34.1% |
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 24 October 2026 via checked.be.