Skip to content

CAR CONTROL: 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.

What changed

CAR CONTROL

BE 0460.915.591
NACE 47.820, Retail sale of motor vehicle parts and accessories
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,780
2024 · -€1,533+€14,313
Equity
€74,142
2024 · €61,362+€12,780
Cash
€12,110
2024 · €29,793-€17,684
Balance sheet total
€337,140
2024 · €347,343-€10,202

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€51,277

    up €51,277 (+69.0%), from €74,260 to €125,537

    of which Trade receivables: +€48,774

  • Tangible fixed assets -€31,624

    down €31,624 (-24.2%), from €130,506 to €98,881

    of which Furniture and vehicles: -€78,939

  • Cash -€17,684

    down €17,684 (-59.4%), from €29,793 to €12,110

    mainly Debts after one year (-€78,892) and Receivables within one year (-€51,277)

  • Stocks and contracts -€7,291

    down €7,291 (-7.2%), from €101,140 to €93,849

  • Deferred charges and accrued income -€4,879

    down €4,879 (-42.1%), from €11,584 to €6,704

Equity and liabilities
  • Trade debts +€100,361

    up €100,361 (+100.5%), from €99,897 to €200,258

  • Debts after one year -€78,892

    down €78,892 (-86.2%), from €91,492 to €12,600

  • Current portion of long-term debt -€21,142

    down €21,142 (-74.7%), from €28,321 to €7,179

  • Tax, wage and social debts -€16,018

    down €16,018 (-27.2%), from €58,980 to €42,961

    of which Taxes: -€22,179

  • Reserves +€12,000

    up €12,000 (+368.2%), from €3,259 to €15,259

Income statement
  • Staff costs +€60,607

    up €60,607 (+28.4%), from €213,606 to €274,212

  • Gross operating margin +€60,203

    up €60,203 (+23.0%), from €261,649 to €321,853

  • Depreciation -€23,311

    down €23,311 (-66.2%), from €35,201 to €11,890

  • Taxes +€4,272

    up €4,272 (+424.1%), from €1,007 to €5,279

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€1,533
Gross operating margin +€60,203
Staff costs -€60,607
Depreciation +€23,311
Other operating charges -€2,082
Financial income -€730
Financial charges -€1,511
Taxes -€4,272
Result 2025 €12,780

Cash bridge derived

cash 2024 to 2025

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.

From operations +€62,614
Investment +€19,735
Financing -€100,033
Cash 2024 €29,793
Net result for the year +€12,780
Depreciation +€11,890
Stocks and contracts +€7,291
Receivables within one year -€51,277
Deferred charges and accrued income +€4,879
Trade debts +€100,361
Tax, wage and social debts -€16,018
Other debts -€7,292
Investment in fixed assets (net) +€19,735
Debts after one year -€78,892
Current portion of long-term debt -€21,142
Cash 2025 €12,110
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €347,343 €337,140 -€10,202 -2.9%
Formation expenses 20 €0 €0 = 0.0%
Fixed assets 21/28 €130,565 €98,941 -€31,624 -24.2%
Tangible fixed assets 22/27 €130,506 €98,881 -€31,624 -24.2%
Land and buildings 22 €32,130 €25,703 -€6,427 -20.0%
Plant, machinery and equipment 23 €15,903 €69,644 +€53,741 +337.9%
Furniture and vehicles 24 €82,473 €3,534 -€78,939 -95.7%
Financial fixed assets 28 €59 €59 = 0.0%
Current assets 29/58 €216,777 €238,199 +€21,422 +9.9%
Stocks and contracts in progress 3 €101,140 €93,849 -€7,291 -7.2%
Stocks 30/36 €101,140 €93,849 -€7,291 -7.2%
Amounts receivable within one year 40/41 €74,260 €125,537 +€51,277 +69.0%
Trade receivables 40 €73,847 €122,621 +€48,774 +66.0%
Other amounts receivable 41 €413 €2,916 +€2,503 +605.9%
Cash at bank and in hand 54/58 €29,793 €12,110 -€17,684 -59.4%
Deferred charges and accrued income 490/1 €11,584 €6,704 -€4,879 -42.1%
Total equity and liabilities 10/49 €347,343 €337,140 -€10,202 -2.9%
Equity 10/15 €61,362 €74,142 +€12,780 +20.8%
Contributions 10/11 €42,989 €42,989 = 0.0%
Reserves 13 €3,259 €15,259 +€12,000 +368.2%
Distributable reserves 133 €3,259 €15,259 +€12,000 +368.2%
Profit (loss) carried forward 14 €15,114 €15,894 +€780 +5.2%
Amounts payable 17/49 €285,981 €262,998 -€22,982 -8.0%
Amounts payable after more than one year 17 €91,492 €12,600 -€78,892 -86.2%
Financial debts 170/4 €91,492 €12,600 -€78,892 -86.2%
Amounts payable within one year 42/48 €194,489 €250,398 +€55,909 +28.7%
Current portion of amounts payable after more than one year 42 €28,321 €7,179 -€21,142 -74.7%
Trade debts 44 €99,897 €200,258 +€100,361 +100.5%
Suppliers 440/4 €99,897 €200,258 +€100,361 +100.5%
Taxes, remuneration and social security 45 €58,980 €42,961 -€16,018 -27.2%
Taxes 450/3 €37,867 €15,688 -€22,179 -58.6%
Remuneration and social security 454/9 €21,112 €27,273 +€6,161 +29.2%
Other amounts payable 47/48 €7,292 - -€7,292
Non-recurring operating income 76A - €13,272 +€13,272
Remuneration, social security and pensions 62 €213,606 €274,212 +€60,607 +28.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €35,201 €11,890 -€23,311 -66.2%
Other operating charges 640/8 €9,091 €11,173 +€2,082 +22.9%
Gross operating margin 9900 €261,649 €321,853 +€60,203 +23.0%
Operating profit (loss) 9901 €3,752 €24,578 +€20,826 +555.1%
Financial income 75/76B €2,742 €2,012 -€730 -26.6%
Recurring financial income 75 €2,742 €2,012 -€730 -26.6%
Financial charges 65/66B €7,019 €8,531 +€1,511 +21.5%
Recurring financial charges 65 €7,019 €8,531 +€1,511 +21.5%
Profit (loss) for the period before taxes 9903 -€526 €18,059 +€18,585
Income taxes 67/77 €1,007 €5,279 +€4,272 +424.1%
Profit (loss) for the period 9904 -€1,533 €12,780 +€14,313
Profit (loss) for the period to be appropriated 9905 -€1,533 €12,780 +€14,313

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 30 September 2026 via checked.be.