B & O MOTORS: 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 & O MOTORS
Largest movements
- Stocks and contracts +€54,023
up €54,023 (+8.7%), from €622,116 to €676,138
- Tangible fixed assets -€39,345
down €39,345 (-4.0%), from €988,833 to €949,488
of which Land and buildings: -€37,408
- Receivables within one year -€22,387
down €22,387 (-88.2%), from €25,384 to €2,998
- Cash -€22,120
down €22,120 (-19.5%), from €113,297 to €91,177
mainly Debts after one year (-€62,553) and Stocks and contracts (-€54,023)
- Debts after one year -€62,553
down €62,553 (-9.7%), from €647,110 to €584,557
- Reserves +€31,074
up €31,074 (+7.9%), from €394,713 to €425,787
- Advances received +€21,025
up €21,025 (+78.6%), from €26,750 to €47,775
- Staff costs +€16,541
up €16,541 (+41.1%), from €40,255 to €56,796
- Gross operating margin -€3,511
down €3,511 (-1.7%), from €202,527 to €199,016
- Taxes +€2,780
up €2,780 (+28.0%), from €9,936 to €12,716
- Depreciation +€2,034
up €2,034 (+4.5%), from €44,895 to €46,929
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 | €1,751,391 | €1,719,924 | -€31,467 | -1.8% |
| Fixed assets | 21/28 | €989,333 | €949,488 | -€39,845 | -4.0% |
| Tangible fixed assets | 22/27 | €988,833 | €949,488 | -€39,345 | -4.0% |
| Land and buildings | 22 | €957,890 | €920,481 | -€37,408 | -3.9% |
| Plant, machinery and equipment | 23 | €29,519 | €26,592 | -€2,927 | -9.9% |
| Furniture and vehicles | 24 | €1,424 | €2,414 | +€990 | +69.5% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €762,058 | €770,436 | +€8,378 | +1.1% |
| Stocks and contracts in progress | 3 | €622,116 | €676,138 | +€54,023 | +8.7% |
| Stocks | 30/36 | €622,116 | €676,138 | +€54,023 | +8.7% |
| Amounts receivable within one year | 40/41 | €25,384 | €2,998 | -€22,387 | -88.2% |
| Trade receivables | 40 | €25,384 | €2,998 | -€22,387 | -88.2% |
| Cash at bank and in hand | 54/58 | €113,297 | €91,177 | -€22,120 | -19.5% |
| Deferred charges and accrued income | 490/1 | €1,260 | €122 | -€1,138 | -90.3% |
| Total equity and liabilities | 10/49 | €1,751,391 | €1,719,924 | -€31,467 | -1.8% |
| Equity | 10/15 | €413,313 | €444,387 | +€31,074 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €394,713 | €425,787 | +€31,074 | +7.9% |
| Distributable reserves | 133 | €394,713 | €425,787 | +€31,074 | +7.9% |
| Amounts payable | 17/49 | €1,338,078 | €1,275,536 | -€62,541 | -4.7% |
| Amounts payable after more than one year | 17 | €647,110 | €584,557 | -€62,553 | -9.7% |
| Financial debts | 170/4 | €647,110 | €584,557 | -€62,553 | -9.7% |
| Amounts payable within one year | 42/48 | €690,968 | €690,979 | +€12 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €60,940 | €74,553 | +€13,613 | +22.3% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €30,085 | €15,538 | -€14,547 | -48.4% |
| Suppliers | 440/4 | €30,085 | €15,538 | -€14,547 | -48.4% |
| Advances received on contracts in progress | 46 | €26,750 | €47,775 | +€21,025 | +78.6% |
| Taxes, remuneration and social security | 45 | €44,214 | €27,593 | -€16,622 | -37.6% |
| Taxes | 450/3 | €39,952 | €17,722 | -€22,230 | -55.6% |
| Remuneration and social security | 454/9 | €4,262 | €9,871 | +€5,609 | +132% |
| Other amounts payable | 47/48 | €228,979 | €225,520 | -€3,458 | -1.5% |
| Remuneration, social security and pensions | 62 | €40,255 | €56,796 | +€16,541 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,895 | €46,929 | +€2,034 | +4.5% |
| Other operating charges | 640/8 | €3,455 | €2,653 | -€802 | -23.2% |
| Gross operating margin | 9900 | €202,527 | €199,016 | -€3,511 | -1.7% |
| Operating profit (loss) | 9901 | €113,922 | €92,637 | -€21,285 | -18.7% |
| Financial income | 75/76B | €22 | €19 | -€4 | -16.3% |
| Recurring financial income | 75 | €22 | €19 | -€4 | -16.3% |
| Financial charges | 65/66B | €47,081 | €48,866 | +€1,786 | +3.8% |
| Recurring financial charges | 65 | €47,081 | €47,214 | +€133 | +0.3% |
| Non-recurring financial charges | 66B | - | €1,653 | +€1,653 | |
| Profit (loss) for the period before taxes | 9903 | €66,864 | €43,790 | -€23,075 | -34.5% |
| Income taxes | 67/77 | €9,936 | €12,716 | +€2,780 | +28.0% |
| Profit (loss) for the period | 9904 | €56,928 | €31,074 | -€25,854 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,928 | €31,074 | -€25,854 | -45.4% |
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 27 October 2026 via checked.be.