Americar: 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.
Americar
Largest movements
- Receivables within one year -€109,579
down €109,579 (-97.0%), from €112,965 to €3,386
of which Other amounts receivable: -€68,385
- Stocks and contracts +€42,000
up €42,000 (+40.7%), from €103,290 to €145,290
- Cash +€13,334
up €13,334 (+55.4%), from €24,055 to €37,389
mainly Receivables within one year (+€109,579) and Tax, wage and social debts (+€17,540)
- Trade debts -€70,109
down €70,109 (-64.0%), from €109,599 to €39,490
- Current portion of long-term debt -€19,620
down €19,620 (-67.2%), from €29,186 to €9,566
- Tax, wage and social debts +€17,540
up €17,540 (+1491.5%), from €1,176 to €18,716
- Debts after one year +€9,605
new in 2025: €9,605
- Profit (loss) carried forward +€7,979
up €7,979 (+10.7%), from €74,595 to €82,574
- Gross operating margin -€3,009
down €3,009 (-11.8%), from €25,560 to €22,551
- Financial charges +€2,995
up €2,995 (+390.5%), from €767 to €3,762
- Taxes +€2,492
up €2,492 (+640.5%), from €389 to €2,881
- Depreciation -€370
down €370 (-41.2%), from €897 to €527
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.
Cash bridge derived
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 | €241,791 | €188,067 | -€53,724 | -22.2% |
| Fixed assets | 21/28 | €1,478 | €950 | -€528 | -35.7% |
| Tangible fixed assets | 22/27 | €928 | €400 | -€528 | -56.9% |
| Furniture and vehicles | 24 | €928 | €400 | -€528 | -56.9% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €240,313 | €187,116 | -€53,197 | -22.1% |
| Stocks and contracts in progress | 3 | €103,290 | €145,290 | +€42,000 | +40.7% |
| Stocks | 30/36 | €103,290 | €145,290 | +€42,000 | +40.7% |
| Amounts receivable within one year | 40/41 | €112,965 | €3,386 | -€109,579 | -97.0% |
| Trade receivables | 40 | €42,322 | €1,128 | -€41,194 | -97.3% |
| Other amounts receivable | 41 | €70,643 | €2,258 | -€68,385 | -96.8% |
| Current investments | 50/53 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €24,055 | €37,389 | +€13,334 | +55.4% |
| Deferred charges and accrued income | 490/1 | - | €1,051 | +€1,051 | |
| Total equity and liabilities | 10/49 | €241,791 | €188,067 | -€53,724 | -22.2% |
| Equity | 10/15 | €95,055 | €103,034 | +€7,979 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,595 | €82,574 | +€7,979 | +10.7% |
| Amounts payable | 17/49 | €146,736 | €85,033 | -€61,703 | -42.1% |
| Amounts payable after more than one year | 17 | - | €9,605 | +€9,605 | |
| Financial debts | 170/4 | - | €9,605 | +€9,605 | |
| Amounts payable within one year | 42/48 | €146,736 | €75,428 | -€71,308 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €29,186 | €9,566 | -€19,620 | -67.2% |
| Trade debts | 44 | €109,599 | €39,490 | -€70,109 | -64.0% |
| Suppliers | 440/4 | €109,599 | €39,490 | -€70,109 | -64.0% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €1,176 | €18,716 | +€17,540 | +1491.5% |
| Taxes | 450/3 | €1,176 | €18,716 | +€17,540 | +1491.5% |
| Other amounts payable | 47/48 | €6,775 | €5,655 | -€1,120 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €527 | -€370 | -41.2% |
| Other operating charges | 640/8 | €7,434 | €7,401 | -€33 | -0.4% |
| Gross operating margin | 9900 | €25,560 | €22,551 | -€3,009 | -11.8% |
| Operating profit (loss) | 9901 | €17,229 | €14,622 | -€2,607 | -15.1% |
| Financial income | 75/76B | €112 | €0 | -€112 | -100.0% |
| Recurring financial income | 75 | €112 | €0 | -€112 | -100.0% |
| Financial charges | 65/66B | €767 | €3,762 | +€2,995 | +390.5% |
| Recurring financial charges | 65 | €767 | €3,762 | +€2,995 | +390.5% |
| Profit (loss) for the period before taxes | 9903 | €16,574 | €10,860 | -€5,714 | -34.5% |
| Income taxes | 67/77 | €389 | €2,881 | +€2,492 | +640.5% |
| Profit (loss) for the period | 9904 | €16,185 | €7,980 | -€8,205 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,185 | €7,980 | -€8,205 | -50.7% |
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 9 October 2026 via checked.be.