A.B. CAR'S PLUS: 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.
A.B. CAR'S PLUS
Largest movements
- Cash +€43,223
up €43,223 (+22.4%), from €193,066 to €236,289
mainly Net result for the year (+€58,505) and Trade debts (+€21,885)
- Tangible fixed assets +€12,221
up €12,221 (+49.7%), from €24,565 to €36,786
of which Furniture and vehicles: +€9,406
- Receivables within one year +€8,520
up €8,520 (+24.2%), from €35,206 to €43,726
of which Trade receivables: +€14,498
- Reserves +€58,500
up €58,500 (+17.6%), from €331,600 to €390,100
- Trade debts +€21,885
up €21,885 (+271%), from €8,080 to €29,965
- Tax, wage and social debts -€19,884
down €19,884 (-29.9%), from €66,587 to €46,703
of which Remuneration and social security: -€10,775
- Staff costs -€48,117
down €48,117 (-17.7%), from €272,423 to €224,306
- Taxes +€11,526
up €11,526 (+97.3%), from €11,843 to €23,369
- Write-downs +€8,784
new in 2025: €8,784
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 | €434,628 | €495,134 | +€60,506 | +13.9% |
| Fixed assets | 21/28 | €24,615 | €36,836 | +€12,221 | +49.6% |
| Tangible fixed assets | 22/27 | €24,565 | €36,786 | +€12,221 | +49.7% |
| Plant, machinery and equipment | 23 | €6,271 | €7,109 | +€838 | +13.4% |
| Furniture and vehicles | 24 | €853 | €10,259 | +€9,406 | +1,103% |
| Other tangible fixed assets | 26 | €17,441 | €15,577 | -€1,864 | -10.7% |
| Assets under construction and advance payments | 27 | - | €3,841 | +€3,841 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €410,013 | €458,298 | +€48,285 | +11.8% |
| Stocks and contracts in progress | 3 | €181,741 | €176,818 | -€4,923 | -2.7% |
| Stocks | 30/36 | €181,741 | €176,818 | -€4,923 | -2.7% |
| Amounts receivable within one year | 40/41 | €35,206 | €43,726 | +€8,520 | +24.2% |
| Trade receivables | 40 | €22,823 | €37,321 | +€14,498 | +63.5% |
| Other amounts receivable | 41 | €12,383 | €6,405 | -€5,978 | -48.3% |
| Cash at bank and in hand | 54/58 | €193,066 | €236,289 | +€43,223 | +22.4% |
| Deferred charges and accrued income | 490/1 | - | €1,465 | +€1,465 | |
| Total equity and liabilities | 10/49 | €434,628 | €495,134 | +€60,506 | +13.9% |
| Equity | 10/15 | €359,961 | €418,466 | +€58,505 | +16.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €331,600 | €390,100 | +€58,500 | +17.6% |
| Distributable reserves | 133 | €331,600 | €390,100 | +€58,500 | +17.6% |
| Profit (loss) carried forward | 14 | €6,361 | €6,366 | +€5 | +0.1% |
| Amounts payable | 17/49 | €74,667 | €76,668 | +€2,001 | +2.7% |
| Amounts payable within one year | 42/48 | €74,667 | €76,668 | +€2,001 | +2.7% |
| Trade debts | 44 | €8,080 | €29,965 | +€21,885 | +271% |
| Suppliers | 440/4 | €8,080 | €29,965 | +€21,885 | +271% |
| Taxes, remuneration and social security | 45 | €66,587 | €46,703 | -€19,884 | -29.9% |
| Taxes | 450/3 | €37,526 | €28,417 | -€9,109 | -24.3% |
| Remuneration and social security | 454/9 | €29,061 | €18,286 | -€10,775 | -37.1% |
| Remuneration, social security and pensions | 62 | €272,423 | €224,306 | -€48,117 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,368 | €6,231 | +€1,863 | +42.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,784 | +€8,784 | |
| Other operating charges | 640/8 | €3,259 | €2,321 | -€938 | -28.8% |
| Gross operating margin | 9900 | €322,205 | €322,847 | +€642 | +0.2% |
| Operating profit (loss) | 9901 | €42,155 | €81,205 | +€39,050 | +92.6% |
| Financial income | 75/76B | €7 | €2,110 | +€2,103 | +30,043% |
| Recurring financial income | 75 | €7 | €2,110 | +€2,103 | +30,043% |
| Financial charges | 65/66B | €1,876 | €1,441 | -€435 | -23.2% |
| Recurring financial charges | 65 | €1,876 | €1,441 | -€435 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €40,286 | €81,874 | +€41,588 | +103% |
| Income taxes | 67/77 | €11,843 | €23,369 | +€11,526 | +97.3% |
| Profit (loss) for the period | 9904 | €28,443 | €58,505 | +€30,062 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €28,443 | €58,505 | +€30,062 | +106% |
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.