B&C AUTOSERVICE: 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.
B&C AUTOSERVICE
Largest movements
- Stocks and contracts +€6,158
new in 2025: €6,158
- Receivables within one year -€4,209
down €4,209 (-39.2%), from €10,732 to €6,522
- Cash +€2,870
up €2,870 (+30.1%), from €9,531 to €12,401
mainly Trade debts (+€4,461) and Receivables within one year (+€4,209)
- Tangible fixed assets -€1,235
down €1,235 (-47.8%), from €2,584 to €1,348
of which Furniture and vehicles: -€939
- Trade debts +€4,461
up €4,461 (+1,622%), from €275 to €4,736
- Other debts +€4,208
up €4,208 (+40.9%), from €10,299 to €14,507
- Tax, wage and social debts -€4,101
down €4,101 (-68.8%), from €5,961 to €1,860
- Accrued charges and deferred income -€4,000
no longer reported in 2025 (was €4,000)
- Profit (loss) carried forward +€3,015
up €3,015, from -€2,689 to €326
- Gross operating margin +€2,269
up €2,269 (+55.3%), from €4,103 to €6,372
- Taxes +€492
up €492 (+188%), from €262 to €754
- Depreciation -€221
down €221 (-12.1%), from €1,825 to €1,604
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 | €22,846 | €26,430 | +€3,584 | +15.7% |
| Fixed assets | 21/28 | €2,584 | €1,348 | -€1,235 | -47.8% |
| Tangible fixed assets | 22/27 | €2,584 | €1,348 | -€1,235 | -47.8% |
| Plant, machinery and equipment | 23 | €937 | €641 | -€296 | -31.6% |
| Furniture and vehicles | 24 | €1,647 | €708 | -€939 | -57.0% |
| Current assets | 29/58 | €20,263 | €25,082 | +€4,819 | +23.8% |
| Stocks and contracts in progress | 3 | - | €6,158 | +€6,158 | |
| Stocks | 30/36 | - | €6,158 | +€6,158 | |
| Amounts receivable within one year | 40/41 | €10,732 | €6,522 | -€4,209 | -39.2% |
| Trade receivables | 40 | €10,732 | €6,522 | -€4,209 | -39.2% |
| Cash at bank and in hand | 54/58 | €9,531 | €12,401 | +€2,870 | +30.1% |
| Total equity and liabilities | 10/49 | €22,846 | €26,430 | +€3,584 | +15.7% |
| Equity | 10/15 | €2,311 | €5,326 | +€3,015 | +130% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | - | €5,000 | +€5,000 | |
| Issued capital | 100 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€2,689 | €326 | +€3,015 | |
| Amounts payable | 17/49 | €20,535 | €21,104 | +€568 | +2.8% |
| Amounts payable within one year | 42/48 | €16,535 | €21,104 | +€4,568 | +27.6% |
| Trade debts | 44 | €275 | €4,736 | +€4,461 | +1,622% |
| Suppliers | 440/4 | €275 | €4,736 | +€4,461 | +1,622% |
| Taxes, remuneration and social security | 45 | €5,961 | €1,860 | -€4,101 | -68.8% |
| Taxes | 450/3 | €5,961 | €1,860 | -€4,101 | -68.8% |
| Other amounts payable | 47/48 | €10,299 | €14,507 | +€4,208 | +40.9% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €74 | €76 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,825 | €1,604 | -€221 | -12.1% |
| Other operating charges | 640/8 | €599 | €612 | +€12 | +2.1% |
| Gross operating margin | 9900 | €4,103 | €6,372 | +€2,269 | +55.3% |
| Operating profit (loss) | 9901 | €1,605 | €4,080 | +€2,475 | +154% |
| Financial charges | 65/66B | €296 | €311 | +€15 | +5.1% |
| Recurring financial charges | 65 | €296 | €311 | +€15 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €1,309 | €3,769 | +€2,460 | +188% |
| Income taxes | 67/77 | €262 | €754 | +€492 | +188% |
| Profit (loss) for the period | 9904 | €1,047 | €3,015 | +€1,968 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047 | €3,015 | +€1,968 | +188% |
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.