CAR CONCEPT SERVICES: 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 SERVICES
Largest movements
- Cash +€62,275
up €62,275 (+51.9%), from €120,023 to €182,298
mainly Stocks and contracts (+€38,510) and Other debts (+€15,014)
- Stocks and contracts -€38,510
down €38,510 (-21.6%), from €178,540 to €140,030
- Other debts +€15,014
up €15,014 (+8.6%), from €175,443 to €190,457
- Reserves +€12,043
up €12,043 (+13.7%), from €87,680 to €99,723
- Advances received -€9,000
no longer reported in 2025 (was €9,000)
- Trade debts +€4,373
up €4,373 (+81.1%), from €5,395 to €9,768
- Gross operating margin -€8,706
down €8,706 (-30.2%), from €28,821 to €20,115
- Taxes -€3,826
down €3,826 (-40.1%), from €9,546 to €5,719
- Financial charges +€512
up €512 (+358%), from €143 to €655
- Write-downs +€500
no longer reported in 2025 (was -€500)
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 | €321,547 | €344,092 | +€22,545 | +7.0% |
| Current assets | 29/58 | €321,547 | €344,092 | +€22,545 | +7.0% |
| Stocks and contracts in progress | 3 | €178,540 | €140,030 | -€38,510 | -21.6% |
| Stocks | 30/36 | €178,540 | €140,030 | -€38,510 | -21.6% |
| Amounts receivable within one year | 40/41 | €20,642 | €20,385 | -€257 | -1.2% |
| Trade receivables | 40 | €14,183 | €16,604 | +€2,421 | +17.1% |
| Other amounts receivable | 41 | €6,459 | €3,781 | -€2,678 | -41.5% |
| Cash at bank and in hand | 54/58 | €120,023 | €182,298 | +€62,275 | +51.9% |
| Deferred charges and accrued income | 490/1 | €2,342 | €1,379 | -€962 | -41.1% |
| Total equity and liabilities | 10/49 | €321,547 | €344,092 | +€22,545 | +7.0% |
| Equity | 10/15 | €119,644 | €130,854 | +€11,210 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,680 | €99,723 | +€12,043 | +13.7% |
| Distributable reserves | 133 | €87,680 | €99,723 | +€12,043 | +13.7% |
| Profit (loss) carried forward | 14 | €13,364 | €12,531 | -€833 | -6.2% |
| Provisions and deferred taxes | 16 | €500 | €500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €500 | €500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €201,403 | €212,738 | +€11,335 | +5.6% |
| Amounts payable within one year | 42/48 | €200,373 | €211,638 | +€11,265 | +5.6% |
| Trade debts | 44 | €5,395 | €9,768 | +€4,373 | +81.1% |
| Suppliers | 440/4 | €5,395 | €9,768 | +€4,373 | +81.1% |
| Advances received on contracts in progress | 46 | €9,000 | - | -€9,000 | |
| Taxes, remuneration and social security | 45 | €10,536 | €11,414 | +€878 | +8.3% |
| Taxes | 450/3 | €10,536 | €11,414 | +€878 | +8.3% |
| Other amounts payable | 47/48 | €175,443 | €190,457 | +€15,014 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,030 | €1,100 | +€70 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€500 | - | +€500 | |
| Other operating charges | 640/8 | €1,507 | €1,710 | +€203 | +13.4% |
| Gross operating margin | 9900 | €28,821 | €20,115 | -€8,706 | -30.2% |
| Operating profit (loss) | 9901 | €27,813 | €18,405 | -€9,409 | -33.8% |
| Financial income | 75/76B | €0 | €12 | +€12 | +40,567% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +40,567% |
| Financial charges | 65/66B | €143 | €655 | +€512 | +358% |
| Recurring financial charges | 65 | €143 | €655 | +€512 | +358% |
| Profit (loss) for the period before taxes | 9903 | €27,670 | €17,762 | -€9,908 | -35.8% |
| Income taxes | 67/77 | €9,546 | €5,719 | -€3,826 | -40.1% |
| Profit (loss) for the period | 9904 | €18,125 | €12,043 | -€6,082 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,125 | €12,043 | -€6,082 | -33.6% |
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 13 October 2026 via checked.be.