CAR & CYCLE EQUIPMENT: what changed
What changed
CAR & CYCLE EQUIPMENT
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€9,822
2024 · €7,932+€1,890
Equity
€198,016
2024 · €188,194+€9,822
Cash
€63,042
2024 · €35,423+€27,619
Balance sheet total
€212,009
2024 · €206,369+€5,640
Largest movements
Assets
- Cash +€27,619
up €27,619 (+78.0%), from €35,423 to €63,042
mainly Receivables within one year (+€16,807) and Net result for the year (+€9,822)
- Receivables within one year -€16,807
down €16,807 (-25.9%), from €64,804 to €47,997
- Tangible fixed assets -€3,957
down €3,957 (-6.5%), from €60,431 to €56,474
of which Furniture and vehicles: -€5,686
Equity and liabilities
- Profit (loss) carried forward +€9,822
up €9,822 (+9.7%), from €101,019 to €110,841
- Trade debts -€2,366
down €2,366 (-70.1%), from €3,373 to €1,007
Income statement
- Depreciation -€8,230
down €8,230 (-49.0%), from €16,787 to €8,557
- Gross operating margin -€5,486
down €5,486 (-15.0%), from €36,466 to €30,980
- Write-downs +€960
new in 2025: €960
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.
Result 2024
€7,932
Gross operating margin
-€5,486
Depreciation
+€8,230
Write-downs
-€960
Other operating charges
-€340
Financial income
+€353
Financial charges
+€134
Taxes
-€41
Result 2025
€9,822
raises the resultlowers the result
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.
From operations
+€32,219
Investment
-€4,600
Financing
€0
Cash 2024
€35,423
From operations (derived)
+€32,219
Net result for the year
+€9,822
Depreciation
+€8,557
Stocks and contracts
+€1,215
Receivables within one year
+€16,807
Trade debts
-€2,366
Tax, wage and social debts
+€41
Other debts
-€1,857
Investment (derived)
-€4,600
Investment in fixed assets (net)
-€4,600
Cash 2025
€63,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,369 | €212,009 | +€5,640 | +2.7% |
| Fixed assets | 21/28 | €60,431 | €56,474 | -€3,957 | -6.5% |
| Tangible fixed assets | 22/27 | €60,431 | €56,474 | -€3,957 | -6.5% |
| Land and buildings | 22 | €38,626 | €38,221 | -€405 | -1.0% |
| Plant, machinery and equipment | 23 | €5,217 | €7,351 | +€2,134 | +40.9% |
| Furniture and vehicles | 24 | €16,588 | €10,902 | -€5,686 | -34.3% |
| Current assets | 29/58 | €145,938 | €155,535 | +€9,597 | +6.6% |
| Stocks and contracts in progress | 3 | €45,711 | €44,496 | -€1,215 | -2.7% |
| Stocks | 30/36 | €45,711 | €44,496 | -€1,215 | -2.7% |
| Amounts receivable within one year | 40/41 | €64,804 | €47,997 | -€16,807 | -25.9% |
| Trade receivables | 40 | €64,804 | €47,997 | -€16,807 | -25.9% |
| Cash at bank and in hand | 54/58 | €35,423 | €63,042 | +€27,619 | +78.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €206,369 | €212,009 | +€5,640 | +2.7% |
| Equity | 10/15 | €188,194 | €198,016 | +€9,822 | +5.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Capital | 10 | €49,579 | €49,579 | = | 0.0% |
| Issued capital | 100 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €37,596 | €37,596 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €32,638 | €32,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,019 | €110,841 | +€9,822 | +9.7% |
| Amounts payable | 17/49 | €18,175 | €13,993 | -€4,182 | -23.0% |
| Amounts payable within one year | 42/48 | €17,828 | €13,646 | -€4,182 | -23.5% |
| Trade debts | 44 | €3,373 | €1,007 | -€2,366 | -70.1% |
| Suppliers | 440/4 | €3,373 | €1,007 | -€2,366 | -70.1% |
| Taxes, remuneration and social security | 45 | €6,606 | €6,647 | +€41 | +0.6% |
| Taxes | 450/3 | €6,606 | €6,647 | +€41 | +0.6% |
| Other amounts payable | 47/48 | €7,849 | €5,992 | -€1,857 | -23.7% |
| Accrued charges and deferred income | 492/3 | €347 | €347 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,787 | €8,557 | -€8,230 | -49.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €960 | +€960 | |
| Other operating charges | 640/8 | €4,562 | €4,902 | +€340 | +7.5% |
| Gross operating margin | 9900 | €36,466 | €30,980 | -€5,486 | -15.0% |
| Operating profit (loss) | 9901 | €15,117 | €16,561 | +€1,444 | +9.6% |
| Financial income | 75/76B | €135 | €488 | +€353 | +261% |
| Recurring financial income | 75 | €135 | €488 | +€353 | +261% |
| Financial charges | 65/66B | €714 | €580 | -€134 | -18.8% |
| Recurring financial charges | 65 | €714 | €580 | -€134 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €14,538 | €16,469 | +€1,931 | +13.3% |
| Income taxes | 67/77 | €6,606 | €6,647 | +€41 | +0.6% |
| Profit (loss) for the period | 9904 | €7,932 | €9,822 | +€1,890 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,932 | €9,822 | +€1,890 | +23.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.