82 Motors: what changed
What changed
82 Motors
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
-€81,245
2024 · -€799-€80,446
Equity
€266,379
2024 · €436,423-€170,045
Cash
€74,476
2024 · €50,123+€24,353
Balance sheet total
€2.2m
2024 · €1.7m+€469,861
Largest movements
Assets
- Receivables within one year +€285,084
up €285,084 (+63.9%), from €445,922 to €731,006
of which Trade receivables: +€236,688
- Stocks and contracts +€125,984
up €125,984 (+15.5%), from €814,868 to €940,852
- Deferred charges and accrued income +€65,072
up €65,072 (+1,361%), from €4,782 to €69,854
- Tangible fixed assets -€30,632
down €30,632 (-8.7%), from €350,413 to €319,781
of which Land and buildings: -€18,500
- Cash +€24,353
up €24,353 (+48.6%), from €50,123 to €74,476
mainly Debts after one year (+€426,965) and Trade debts (+€140,981)
Equity and liabilities
- Debts after one year +€426,965
up €426,965 (+165%), from €258,050 to €685,015
of which Other amounts payable: +€460,000
- Trade debts +€140,981
up €140,981 (+93.0%), from €151,656 to €292,637
- Reserves -€88,800
down €88,800 (-24.2%), from €367,166 to €278,366
of which Distributable reserves: -€88,800
- Other debts +€88,185
up €88,185 (+3,097%), from €2,847 to €91,032
- Profit (loss) carried forward -€81,245
down €81,245, from €68,258 to -€12,987
Income statement
- Gross operating margin -€63,267
down €63,267 (-40.8%), from €154,989 to €91,722
- Financial charges +€22,756
up €22,756 (+32.3%), from €70,411 to €93,167
- Staff costs -€10,650
down €10,650 (-46.9%), from €22,690 to €12,040
- Write-downs +€5,784
new in 2025: €5,784
- Other operating charges +€2,212
up €2,212 (+42.6%), from €5,194 to €7,406
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€799
Gross operating margin
-€63,267
Staff costs
+€10,650
Depreciation
+€195
Write-downs
-€5,784
Other operating charges
-€2,212
Financial income
+€940
Financial charges
-€22,756
Taxes
+€1,788
Result 2025
-€81,245
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€293,317
Investment
-€30,672
Financing
+€348,342
Cash 2024
€50,123
From operations (derived)
-€293,317
Net result for the year
-€81,245
Depreciation
+€61,304
Stocks and contracts
-€125,984
Receivables within one year
-€285,084
Deferred charges and accrued income
-€65,072
Trade debts
+€140,981
Tax, wage and social debts
-€27,677
Advances received
+€6,866
Other debts
+€88,185
Accrued charges and deferred income
-€5,591
Investment (derived)
-€30,672
Investment in fixed assets (net)
-€30,672
Financing
+€348,342
Debts after one year
+€426,965
Current portion of long-term debt
+€7,647
Short-term financial debts
+€2,530
Contributions, distributions and other
-€88,800
Cash 2025
€74,476
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,702,108 | €2,171,969 | +€469,861 | +27.6% |
| Fixed assets | 21/28 | €351,413 | €320,781 | -€30,632 | -8.7% |
| Tangible fixed assets | 22/27 | €350,413 | €319,781 | -€30,632 | -8.7% |
| Land and buildings | 22 | €240,977 | €222,476 | -€18,500 | -7.7% |
| Plant, machinery and equipment | 23 | €8,726 | €9,389 | +€664 | +7.6% |
| Furniture and vehicles | 24 | €100,710 | €87,915 | -€12,795 | -12.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,350,695 | €1,851,189 | +€500,493 | +37.1% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €814,868 | €940,852 | +€125,984 | +15.5% |
| Stocks | 30/36 | €814,868 | €940,852 | +€125,984 | +15.5% |
| Amounts receivable within one year | 40/41 | €445,922 | €731,006 | +€285,084 | +63.9% |
| Trade receivables | 40 | €246,807 | €483,495 | +€236,688 | +95.9% |
| Other amounts receivable | 41 | €199,115 | €247,511 | +€48,396 | +24.3% |
| Cash at bank and in hand | 54/58 | €50,123 | €74,476 | +€24,353 | +48.6% |
| Deferred charges and accrued income | 490/1 | €4,782 | €69,854 | +€65,072 | +1,361% |
| Total equity and liabilities | 10/49 | €1,702,108 | €2,171,969 | +€469,861 | +27.6% |
| Equity | 10/15 | €436,423 | €266,379 | -€170,045 | -39.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €367,166 | €278,366 | -€88,800 | -24.2% |
| Tax-exempt reserves | 132 | €11,266 | €11,266 | = | 0.0% |
| Distributable reserves | 133 | €355,900 | €267,100 | -€88,800 | -25.0% |
| Profit (loss) carried forward | 14 | €68,258 | -€12,987 | -€81,245 | |
| Amounts payable | 17/49 | €1,265,685 | €1,905,591 | +€639,906 | +50.6% |
| Amounts payable after more than one year | 17 | €258,050 | €685,015 | +€426,965 | +165% |
| Financial debts | 170/4 | €158,050 | €125,015 | -€33,035 | -20.9% |
| Other amounts payable | 178/9 | €100,000 | €560,000 | +€460,000 | +460% |
| Amounts payable within one year | 42/48 | €996,418 | €1,214,950 | +€218,532 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €46,207 | €53,854 | +€7,647 | +16.6% |
| Financial debts | 43 | €750,000 | €752,530 | +€2,530 | +0.3% |
| Credit institutions | 430/8 | €750,000 | €752,530 | +€2,530 | +0.3% |
| Trade debts | 44 | €151,656 | €292,637 | +€140,981 | +93.0% |
| Suppliers | 440/4 | €151,656 | €292,637 | +€140,981 | +93.0% |
| Advances received on contracts in progress | 46 | - | €6,866 | +€6,866 | |
| Taxes, remuneration and social security | 45 | €45,708 | €18,031 | -€27,677 | -60.6% |
| Taxes | 450/3 | €40,151 | €14,031 | -€26,120 | -65.1% |
| Remuneration and social security | 454/9 | €5,557 | €4,000 | -€1,557 | -28.0% |
| Other amounts payable | 47/48 | €2,847 | €91,032 | +€88,185 | +3,097% |
| Accrued charges and deferred income | 492/3 | €11,217 | €5,626 | -€5,591 | -49.8% |
| Non-recurring operating income | 76A | - | €25,381 | +€25,381 | |
| Remuneration, social security and pensions | 62 | €22,690 | €12,040 | -€10,650 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,500 | €61,304 | -€195 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,784 | +€5,784 | |
| Other operating charges | 640/8 | €5,194 | €7,406 | +€2,212 | +42.6% |
| Gross operating margin | 9900 | €154,989 | €91,722 | -€63,267 | -40.8% |
| Operating profit (loss) | 9901 | €65,605 | €5,187 | -€60,418 | -92.1% |
| Financial income | 75/76B | €5,795 | €6,735 | +€940 | +16.2% |
| Recurring financial income | 75 | €5,795 | €6,735 | +€940 | +16.2% |
| Financial charges | 65/66B | €70,411 | €93,167 | +€22,756 | +32.3% |
| Recurring financial charges | 65 | €70,411 | €93,167 | +€22,756 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €989 | -€81,245 | -€82,234 | |
| Income taxes | 67/77 | €1,788 | - | -€1,788 | |
| Profit (loss) for the period | 9904 | -€799 | -€81,245 | -€80,446 | -10,064% |
| Profit (loss) for the period to be appropriated | 9905 | -€799 | -€81,245 | -€80,446 | -10,064% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.