CAR CONCEPT: 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.
CAR CONCEPT
Largest movements
- Tangible fixed assets +€224,088
up €224,088 (+101.2%), from €221,357 to €445,444
of which Land and buildings: +€151,145
- Cash +€7,885
up €7,885 (+151.6%), from €5,200 to €13,085
mainly Debts after one year (+€165,968) and Other debts (+€27,930)
- Receivables within one year +€6,091
up €6,091 (+24.2%), from €25,126 to €31,217
of which Trade receivables: +€6,557
- Debts after one year +€165,968
up €165,968 (+94.4%), from €175,867 to €341,835
- Other debts +€27,930
up €27,930 (+98.6%), from €28,321 to €56,251
- Trade debts +€22,187
up €22,187 (+141.0%), from €15,735 to €37,923
- Current portion of long-term debt +€10,375
up €10,375 (+62.0%), from €16,735 to €27,110
- Profit (loss) carried forward +€8,776
up €8,776 (+62.9%), from -€13,958 to -€5,182
- Staff costs -€18,028
down €18,028 (-71.5%), from €25,203 to €7,175
- Gross operating margin +€17,380
up €17,380 (+48.3%), from €35,972 to €53,352
- Depreciation +€8,996
up €8,996 (+64.9%), from €13,868 to €22,864
- Financial charges +€5,788
up €5,788 (+72.4%), from €7,991 to €13,779
- Other operating charges -€2,079
down €2,079 (-72.5%), from €2,868 to €789
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 | €280,345 | €515,787 | +€235,441 | +84.0% |
| Fixed assets | 21/28 | €245,727 | €464,992 | +€219,265 | +89.2% |
| Intangible fixed assets | 21 | €24,076 | €19,253 | -€4,823 | -20.0% |
| Tangible fixed assets | 22/27 | €221,357 | €445,444 | +€224,088 | +101.2% |
| Land and buildings | 22 | €215,247 | €366,392 | +€151,145 | +70.2% |
| Plant, machinery and equipment | 23 | €857 | €79,052 | +€78,195 | +9122.2% |
| Furniture and vehicles | 24 | €5,252 | €0 | -€5,252 | -100.0% |
| Financial fixed assets | 28 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €34,618 | €50,795 | +€16,177 | +46.7% |
| Stocks and contracts in progress | 3 | €3,700 | €6,493 | +€2,793 | +75.5% |
| Stocks | 30/36 | €3,700 | €6,493 | +€2,793 | +75.5% |
| Amounts receivable within one year | 40/41 | €25,126 | €31,217 | +€6,091 | +24.2% |
| Trade receivables | 40 | €24,651 | €31,208 | +€6,557 | +26.6% |
| Other amounts receivable | 41 | €475 | €9 | -€466 | -98.1% |
| Cash at bank and in hand | 54/58 | €5,200 | €13,085 | +€7,885 | +151.6% |
| Deferred charges and accrued income | 490/1 | €592 | - | -€592 | |
| Total equity and liabilities | 10/49 | €280,345 | €515,787 | +€235,441 | +84.0% |
| Equity | 10/15 | €33,195 | €41,971 | +€8,776 | +26.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,153 | €45,153 | = | 0.0% |
| Distributable reserves | 133 | €45,153 | €45,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,958 | -€5,182 | +€8,776 | +62.9% |
| Amounts payable | 17/49 | €247,150 | €473,816 | +€226,666 | +91.7% |
| Amounts payable after more than one year | 17 | €175,867 | €341,835 | +€165,968 | +94.4% |
| Financial debts | 170/4 | €175,867 | €341,835 | +€165,968 | +94.4% |
| Amounts payable within one year | 42/48 | €71,283 | €131,981 | +€60,698 | +85.2% |
| Current portion of amounts payable after more than one year | 42 | €16,735 | €27,110 | +€10,375 | +62.0% |
| Financial debts | 43 | €2,367 | - | -€2,367 | |
| Credit institutions | 430/8 | €2,367 | - | -€2,367 | |
| Trade debts | 44 | €15,735 | €37,923 | +€22,187 | +141.0% |
| Suppliers | 440/4 | €15,735 | €37,923 | +€22,187 | +141.0% |
| Taxes, remuneration and social security | 45 | €8,124 | €10,697 | +€2,573 | +31.7% |
| Taxes | 450/3 | €5,519 | €5,734 | +€215 | +3.9% |
| Remuneration and social security | 454/9 | €2,604 | €4,963 | +€2,359 | +90.6% |
| Other amounts payable | 47/48 | €28,321 | €56,251 | +€27,930 | +98.6% |
| Remuneration, social security and pensions | 62 | €25,203 | €7,175 | -€18,028 | -71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,868 | €22,864 | +€8,996 | +64.9% |
| Other operating charges | 640/8 | €2,868 | €789 | -€2,079 | -72.5% |
| Gross operating margin | 9900 | €35,972 | €53,352 | +€17,380 | +48.3% |
| Operating profit (loss) | 9901 | -€5,967 | €22,524 | +€28,491 | |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €7,991 | €13,779 | +€5,788 | +72.4% |
| Recurring financial charges | 65 | €7,991 | €13,779 | +€5,788 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,958 | €8,776 | +€22,733 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€13,958 | €8,776 | +€22,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,958 | €8,776 | +€22,733 |
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 11 October 2026 via checked.be.