B.P.R. CAR SERVICES: what changed
What changed
B.P.R. CAR SERVICES
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€65,513
2023 · €31,603+€33,910
Equity
€919,953
2023 · €854,440+€65,513
Cash
€204,833
2023 · €87,396+€117,437
Balance sheet total
€7.0m
2023 · €6.1m+€894,210
Largest movements
Assets
- Receivables within one year +€753,104
up €753,104 (+69.5%), from €1.1m to €1.8m
- Cash +€117,437
up €117,437 (+134%), from €87,396 to €204,833
mainly Trade debts (+€898,567) and Other debts (+€162,500)
- Stocks and contracts +€84,066
up €84,066 (+1.9%), from €4.4m to €4.5m
Equity and liabilities
- Trade debts +€898,567
up €898,567 (+36.2%), from €2.5m to €3.4m
- Other debts +€162,500
up €162,500 (+34.3%), from €473,585 to €636,085
- Short-term financial debts -€139,925
down €139,925 (-8.7%), from €1.6m to €1.5m
- Current portion of long-term debt -€85,658
down €85,658 (-37.3%), from €229,657 to €143,999
Income statement
- Turnover -€10.3m
no longer reported in 2024 (was €10.3m)
- Purchases and services -€9.6m
no longer reported in 2024 (was €9.6m)
Change in the result, 2023 to 2024
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 2023
€31,603
Gross operating margin
+€10,109
Staff costs
+€29,017
Depreciation
+€43,033
Write-downs
-€23,325
Other operating charges
-€2,478
Financial income
+€20,634
Financial charges
+€10,921
Taxes
-€38,000
Deferred taxes and other
-€16,000
Result 2024
€65,513
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€404,874
Investment
-€48,562
Financing
-€238,875
Cash 2023
€87,396
From operations (derived)
+€404,874
Net result for the year
+€65,513
Depreciation
+€108,959
Stocks and contracts
-€84,066
Receivables within one year
-€753,104
Trade debts
+€898,567
Tax, wage and social debts
+€6,505
Other debts
+€162,500
Investment (derived)
-€48,562
Investment in fixed assets (net)
-€48,562
Financing
-€238,875
Debts after one year
-€13,292
Current portion of long-term debt
-€85,658
Short-term financial debts
-€139,925
Cash 2024
€204,833
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,059,483 | €6,953,692 | +€894,210 | +14.8% |
| Fixed assets | 21/28 | €513,962 | €453,564 | -€60,398 | -11.8% |
| Tangible fixed assets | 22/27 | €513,962 | €453,564 | -€60,398 | -11.8% |
| Land and buildings | 22 | €425,590 | €347,911 | -€77,679 | -18.3% |
| Plant, machinery and equipment | 23 | €9,845 | €26,876 | +€17,031 | +173% |
| Furniture and vehicles | 24 | €78,527 | €78,777 | +€250 | +0.3% |
| Current assets | 29/58 | €5,545,521 | €6,500,128 | +€954,607 | +17.2% |
| Stocks and contracts in progress | 3 | €4,374,139 | €4,458,205 | +€84,066 | +1.9% |
| Stocks | 30/36 | €4,374,139 | €4,458,205 | +€84,066 | +1.9% |
| Amounts receivable within one year | 40/41 | €1,083,987 | €1,837,090 | +€753,104 | +69.5% |
| Trade receivables | 40 | €1,083,987 | €1,837,090 | +€753,104 | +69.5% |
| Cash at bank and in hand | 54/58 | €87,396 | €204,833 | +€117,437 | +134% |
| Total equity and liabilities | 10/49 | €6,059,483 | €6,953,692 | +€894,210 | +14.8% |
| Equity | 10/15 | €854,440 | €919,953 | +€65,513 | +7.7% |
| Contributions | 10/11 | €41,274 | €41,274 | = | 0.0% |
| Reserves | 13 | €20,615 | €20,615 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,338 | €4,338 | = | 0.0% |
| Distributable reserves | 133 | €16,277 | €16,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €792,551 | €858,064 | +€65,513 | +8.3% |
| Amounts payable | 17/49 | €5,205,043 | €6,033,739 | +€828,697 | +15.9% |
| Amounts payable after more than one year | 17 | €27,352 | €14,060 | -€13,292 | -48.6% |
| Financial debts | 170/4 | €27,352 | €14,060 | -€13,292 | -48.6% |
| Amounts payable within one year | 42/48 | €5,154,254 | €5,996,243 | +€841,989 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €229,657 | €143,999 | -€85,658 | -37.3% |
| Financial debts | 43 | €1,601,158 | €1,461,233 | -€139,925 | -8.7% |
| Credit institutions | 430/8 | €1,601,158 | €1,461,233 | -€139,925 | -8.7% |
| Trade debts | 44 | €2,481,853 | €3,380,420 | +€898,567 | +36.2% |
| Suppliers | 440/4 | €2,481,853 | €3,380,420 | +€898,567 | +36.2% |
| Taxes, remuneration and social security | 45 | €368,000 | €374,505 | +€6,505 | +1.8% |
| Taxes | 450/3 | €94,668 | €203,834 | +€109,166 | +115% |
| Remuneration and social security | 454/9 | €273,332 | €170,671 | -€102,661 | -37.6% |
| Other amounts payable | 47/48 | €473,585 | €636,085 | +€162,500 | +34.3% |
| Accrued charges and deferred income | 492/3 | €23,436 | €23,436 | = | 0.0% |
| Turnover | 70 | €10,334,565 | - | -€10.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,580,181 | - | -€9.6m | |
| Remuneration, social security and pensions | 62 | €588,001 | €558,984 | -€29,017 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,992 | €108,959 | -€43,033 | -28.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,325 | +€23,325 | |
| Other operating charges | 640/8 | €14,643 | €17,122 | +€2,478 | +16.9% |
| Gross operating margin | 9900 | €754,384 | €764,493 | +€10,109 | +1.3% |
| Operating profit (loss) | 9901 | -€252 | €56,103 | +€56,355 | |
| Financial income | 75/76B | €46,014 | €66,648 | +€20,634 | +44.8% |
| Recurring financial income | 75 | €46,014 | €66,648 | +€20,634 | +44.8% |
| Financial charges | 65/66B | €30,159 | €19,239 | -€10,921 | -36.2% |
| Recurring financial charges | 65 | €30,159 | €19,239 | -€10,921 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €15,603 | €103,513 | +€87,910 | +563% |
| Transfer from deferred taxes | 780 | €16,000 | - | -€16,000 | |
| Income taxes | 67/77 | - | €38,000 | +€38,000 | |
| Profit (loss) for the period | 9904 | €31,603 | €65,513 | +€33,910 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €31,603 | €65,513 | +€33,910 | +107% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.