Car & Co: what changed
Two fiscal 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.
Car & Co
Largest movements
- Receivables within one year -€59,914
down €59,914 (-52.2%), from €114,807 to €54,893
of which Trade receivables: -€38,218
- Tangible fixed assets -€25,235
down €25,235 (-7.8%), from €324,342 to €299,108
of which Land and buildings: -€17,363
- Stocks and contracts +€12,634
up €12,634 (+226.4%), from €5,580 to €18,214
- Reserves -€32,007
down €32,007 (-21.2%), from €150,968 to €118,961
- Debts after one year -€18,955
down €18,955 (-8.6%), from €220,823 to €201,869
- Trade debts -€14,614
down €14,614 (-48.6%), from €30,101 to €15,487
- Accrued charges and deferred income -€10,575
down €10,575 (-98.9%), from €10,695 to €121
- Gross operating margin -€26,280
down €26,280 (-32.3%), from €81,271 to €54,990
- Financial charges -€12,942
down €12,942 (-52.6%), from €24,623 to €11,681
- Taxes -€6,212
down €6,212 (-55.9%), from €11,116 to €4,904
- Depreciation -€2,362
down €2,362 (-8.6%), from €27,596 to €25,235
- Financial income -€906
down €906 (-75.9%), from €1,194 to €288
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.
Cash bridge derived
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 | €465,180 | €390,244 | -€74,936 | -16.1% |
| Fixed assets | 21/28 | €324,342 | €299,108 | -€25,235 | -7.8% |
| Tangible fixed assets | 22/27 | €324,342 | €299,108 | -€25,235 | -7.8% |
| Land and buildings | 22 | €302,906 | €285,543 | -€17,363 | -5.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €10,052 | €3,564 | -€6,488 | -64.5% |
| Other tangible fixed assets | 26 | €11,384 | €10,001 | -€1,383 | -12.2% |
| Current assets | 29/58 | €140,838 | €91,136 | -€49,702 | -35.3% |
| Stocks and contracts in progress | 3 | €5,580 | €18,214 | +€12,634 | +226.4% |
| Stocks | 30/36 | €5,580 | €18,214 | +€12,634 | +226.4% |
| Amounts receivable within one year | 40/41 | €114,807 | €54,893 | -€59,914 | -52.2% |
| Trade receivables | 40 | €89,745 | €51,527 | -€38,218 | -42.6% |
| Other amounts receivable | 41 | €25,063 | €3,366 | -€21,696 | -86.6% |
| Cash at bank and in hand | 54/58 | €16,492 | €15,210 | -€1,282 | -7.8% |
| Deferred charges and accrued income | 490/1 | €3,959 | €2,819 | -€1,140 | -28.8% |
| Total equity and liabilities | 10/49 | €465,180 | €390,244 | -€74,936 | -16.1% |
| Equity | 10/15 | €168,468 | €136,461 | -€32,007 | -19.0% |
| Contributions | 10/11 | €17,500 | €17,500 | = | 0.0% |
| Reserves | 13 | €150,968 | €118,961 | -€32,007 | -21.2% |
| Distributable reserves | 133 | €150,968 | €118,961 | -€32,007 | -21.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €296,712 | €253,783 | -€42,930 | -14.5% |
| Amounts payable after more than one year | 17 | €220,823 | €201,869 | -€18,955 | -8.6% |
| Financial debts | 170/4 | €220,823 | €201,869 | -€18,955 | -8.6% |
| Amounts payable within one year | 42/48 | €65,194 | €51,793 | -€13,401 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €18,099 | €18,955 | +€855 | +4.7% |
| Trade debts | 44 | €30,101 | €15,487 | -€14,614 | -48.6% |
| Suppliers | 440/4 | €30,101 | €15,487 | -€14,614 | -48.6% |
| Taxes, remuneration and social security | 45 | €16,994 | €14,221 | -€2,773 | -16.3% |
| Taxes | 450/3 | €16,994 | €14,221 | -€2,773 | -16.3% |
| Other amounts payable | 47/48 | - | €3,131 | +€3,131 | |
| Accrued charges and deferred income | 492/3 | €10,695 | €121 | -€10,575 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,596 | €25,235 | -€2,362 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €720 | €0 | -€720 | -100.0% |
| Other operating charges | 640/8 | €3,546 | €3,473 | -€72 | -2.0% |
| Gross operating margin | 9900 | €81,271 | €54,990 | -€26,280 | -32.3% |
| Operating profit (loss) | 9901 | €49,409 | €26,283 | -€23,126 | -46.8% |
| Financial income | 75/76B | €1,194 | €288 | -€906 | -75.9% |
| Recurring financial income | 75 | €1,194 | €288 | -€906 | -75.9% |
| Financial charges | 65/66B | €24,623 | €11,681 | -€12,942 | -52.6% |
| Recurring financial charges | 65 | €24,623 | €11,681 | -€12,942 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €25,980 | €14,889 | -€11,090 | -42.7% |
| Income taxes | 67/77 | €11,116 | €4,904 | -€6,212 | -55.9% |
| Profit (loss) for the period | 9904 | €14,863 | €9,985 | -€4,878 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,863 | €9,985 | -€4,878 | -32.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.