BDO Cars: 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.
BDO Cars
Largest movements
- Stocks and contracts +€57,700
up €57,700 (+439%), from €13,150 to €70,850
- Cash +€16,346
up €16,346, from €0 to €16,346
mainly Short-term financial debts (+€57,703) and Investment in fixed assets (net) (+€13,754)
- Tangible fixed assets -€15,107
down €15,107 (-36.8%), from €41,024 to €25,916
of which Furniture and vehicles: -€14,543
- Receivables within one year +€8,664
up €8,664 (+132%), from €6,555 to €15,220
of which Other amounts receivable: +€4,931
- Short-term financial debts +€57,703
up €57,703 (+334%), from €17,297 to €75,000
- Profit (loss) carried forward +€6,940
up €6,940 (+6.6%), from -€105,638 to -€98,698
- Trade debts +€3,959
up €3,959 (+108%), from €3,651 to €7,610
- Gross operating margin +€13,954
up €13,954 (+982%), from €1,420 to €15,375
- Financial charges -€5,845
down €5,845 (-56.9%), from €10,276 to €4,431
- Other operating charges -€3,447
down €3,447 (-56.1%), from €6,147 to €2,700
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 | €61,076 | €129,649 | +€68,573 | +112% |
| Fixed assets | 21/28 | €41,074 | €25,966 | -€15,107 | -36.8% |
| Tangible fixed assets | 22/27 | €41,024 | €25,916 | -€15,107 | -36.8% |
| Plant, machinery and equipment | 23 | €5,198 | €4,633 | -€564 | -10.9% |
| Furniture and vehicles | 24 | €35,826 | €21,283 | -€14,543 | -40.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €20,002 | €103,683 | +€83,680 | +418% |
| Stocks and contracts in progress | 3 | €13,150 | €70,850 | +€57,700 | +439% |
| Stocks | 30/36 | €13,150 | €70,850 | +€57,700 | +439% |
| Amounts receivable within one year | 40/41 | €6,555 | €15,220 | +€8,664 | +132% |
| Trade receivables | 40 | €0 | €3,733 | +€3,733 | |
| Other amounts receivable | 41 | €6,555 | €11,486 | +€4,931 | +75.2% |
| Cash at bank and in hand | 54/58 | €0 | €16,346 | +€16,346 | |
| Deferred charges and accrued income | 490/1 | €297 | €1,267 | +€970 | +326% |
| Total equity and liabilities | 10/49 | €61,076 | €129,649 | +€68,573 | +112% |
| Equity | 10/15 | €40,099 | €47,039 | +€6,940 | +17.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,337 | €133,337 | = | 0.0% |
| Distributable reserves | 133 | €133,337 | €133,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,638 | -€98,698 | +€6,940 | +6.6% |
| Amounts payable | 17/49 | €20,977 | €82,610 | +€61,633 | +294% |
| Amounts payable within one year | 42/48 | €20,977 | €82,610 | +€61,633 | +294% |
| Financial debts | 43 | €17,297 | €75,000 | +€57,703 | +334% |
| Credit institutions | 430/8 | €17,297 | €75,000 | +€57,703 | +334% |
| Trade debts | 44 | €3,651 | €7,610 | +€3,959 | +108% |
| Suppliers | 440/4 | €3,651 | €7,610 | +€3,959 | +108% |
| Taxes, remuneration and social security | 45 | €29 | €0 | -€29 | -100% |
| Taxes | 450/3 | €29 | €0 | -€29 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €678 | +€678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,412 | €1,353 | -€59 | -4.2% |
| Other operating charges | 640/8 | €6,147 | €2,700 | -€3,447 | -56.1% |
| Non-recurring operating charges | 66A | - | €283 | +€283 | |
| Gross operating margin | 9900 | €1,420 | €15,375 | +€13,954 | +982% |
| Operating profit (loss) | 9901 | -€6,139 | €11,038 | +€17,177 | |
| Financial income | 75/76B | €345 | €333 | -€12 | -3.6% |
| Recurring financial income | 75 | €345 | €333 | -€12 | -3.6% |
| Financial charges | 65/66B | €10,276 | €4,431 | -€5,845 | -56.9% |
| Recurring financial charges | 65 | €10,276 | €4,431 | -€5,845 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,070 | €6,940 | +€23,010 | |
| Profit (loss) for the period | 9904 | -€16,070 | €6,940 | +€23,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,070 | €6,940 | +€23,010 |
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 16 October 2026 via checked.be.