C.P. CAR DESIGN: what changed
C.P. CAR DESIGN
Largest movements
- Tangible fixed assets +€45,357
up €45,357 (+10.0%), from €455,564 to €500,921
of which Furniture and vehicles: +€53,918
- Cash -€10,035
down €10,035 (-85.6%), from €11,724 to €1,689
mainly Investment in fixed assets (net) (-€86,889) and Trade debts (-€19,106)
- Reserves +€25,319
up €25,319 (+122%), from €20,678 to €45,997
of which Distributable reserves: +€25,319
- Other debts +€24,076
up €24,076 (+89.2%), from €26,997 to €51,073
- Trade debts -€19,106
down €19,106 (-67.0%), from €28,508 to €9,402
- Current portion of long-term debt +€13,188
up €13,188 (+69.8%), from €18,885 to €32,073
- Debts after one year -€11,114
down €11,114 (-10.1%), from €109,586 to €98,472
- Gross operating margin +€21,225
up €21,225 (+35.4%), from €59,987 to €81,212
- Depreciation +€11,047
up €11,047 (+36.2%), from €30,485 to €41,532
- Financial charges -€6,458
down €6,458 (-65.1%), from €9,916 to €3,458
- Taxes +€2,840
up €2,840 (+40.2%), from €7,061 to €9,902
- Other operating charges -€1,046
down €1,046 (-52.9%), from €1,977 to €930
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €481,513 | €511,844 | +€30,331 | +6.3% |
| Fixed assets | 21/28 | €455,564 | €500,921 | +€45,357 | +10.0% |
| Tangible fixed assets | 22/27 | €455,564 | €500,921 | +€45,357 | +10.0% |
| Land and buildings | 22 | €412,409 | €404,144 | -€8,265 | -2.0% |
| Plant, machinery and equipment | 23 | €6,774 | €6,478 | -€296 | -4.4% |
| Furniture and vehicles | 24 | €36,380 | €90,298 | +€53,918 | +148% |
| Current assets | 29/58 | €25,950 | €10,924 | -€15,026 | -57.9% |
| Amounts receivable within one year | 40/41 | €10,567 | €5,647 | -€4,920 | -46.6% |
| Trade receivables | 40 | €10,549 | €5,629 | -€4,921 | -46.6% |
| Other amounts receivable | 41 | €18 | €19 | +€1 | +5.7% |
| Cash at bank and in hand | 54/58 | €11,724 | €1,689 | -€10,035 | -85.6% |
| Deferred charges and accrued income | 490/1 | €3,658 | €3,587 | -€71 | -1.9% |
| Total equity and liabilities | 10/49 | €481,513 | €511,844 | +€30,331 | +6.3% |
| Equity | 10/15 | €290,678 | €315,997 | +€25,319 | +8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €20,678 | €45,997 | +€25,319 | +122% |
| Tax-exempt reserves | 132 | €1,033 | €1,033 | = | 0.0% |
| Distributable reserves | 133 | €19,645 | €44,964 | +€25,319 | +129% |
| Amounts payable | 17/49 | €190,835 | €195,847 | +€5,012 | +2.6% |
| Amounts payable after more than one year | 17 | €109,586 | €98,472 | -€11,114 | -10.1% |
| Financial debts | 170/4 | €109,586 | €98,472 | -€11,114 | -10.1% |
| Amounts payable within one year | 42/48 | €81,249 | €97,375 | +€16,127 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €18,885 | €32,073 | +€13,188 | +69.8% |
| Trade debts | 44 | €28,508 | €9,402 | -€19,106 | -67.0% |
| Suppliers | 440/4 | €28,508 | €9,402 | -€19,106 | -67.0% |
| Taxes, remuneration and social security | 45 | €6,859 | €4,827 | -€2,032 | -29.6% |
| Taxes | 450/3 | €6,859 | €4,827 | -€2,032 | -29.6% |
| Other amounts payable | 47/48 | €26,997 | €51,073 | +€24,076 | +89.2% |
| Non-recurring operating income | 76A | - | €21,000 | +€21,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,485 | €41,532 | +€11,047 | +36.2% |
| Other operating charges | 640/8 | €1,977 | €930 | -€1,046 | -52.9% |
| Non-recurring operating charges | 66A | - | €79 | +€79 | |
| Gross operating margin | 9900 | €59,987 | €81,212 | +€21,225 | +35.4% |
| Operating profit (loss) | 9901 | €27,526 | €38,671 | +€11,146 | +40.5% |
| Financial income | 75/76B | €782 | €7 | -€775 | -99.1% |
| Recurring financial income | 75 | €782 | €7 | -€775 | -99.1% |
| Financial charges | 65/66B | €9,916 | €3,458 | -€6,458 | -65.1% |
| Recurring financial charges | 65 | €9,916 | €3,458 | -€6,458 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €18,391 | €35,220 | +€16,830 | +91.5% |
| Income taxes | 67/77 | €7,061 | €9,902 | +€2,840 | +40.2% |
| Profit (loss) for the period | 9904 | €11,330 | €25,319 | +€13,989 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €11,330 | €25,319 | +€13,989 | +123% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.