Car Detailing Corner: 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 Detailing Corner
Largest movements
- Tangible fixed assets -€26,200
down €26,200 (-7.5%), from €348,628 to €322,427
of which Other tangible fixed assets: -€20,173
- Debts after one year -€14,825
down €14,825 (-7.8%), from €190,084 to €175,258
- Other debts -€10,382
down €10,382 (-6.9%), from €149,515 to €139,133
- Trade debts +€4,367
up €4,367 (+106%), from €4,135 to €8,502
- Gross operating margin +€4,586
up €4,586 (+12.6%), from €36,326 to €40,912
- Depreciation -€2,254
down €2,254 (-6.5%), from €34,516 to €32,262
- Other operating charges +€672
up €672 (+36.1%), from €1,859 to €2,531
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 | €394,540 | €368,469 | -€26,071 | -6.6% |
| Fixed assets | 21/28 | €348,628 | €322,427 | -€26,200 | -7.5% |
| Tangible fixed assets | 22/27 | €348,628 | €322,427 | -€26,200 | -7.5% |
| Plant, machinery and equipment | 23 | €4,335 | €3,266 | -€1,069 | -24.7% |
| Furniture and vehicles | 24 | €34,048 | €29,090 | -€4,958 | -14.6% |
| Other tangible fixed assets | 26 | €310,244 | €290,071 | -€20,173 | -6.5% |
| Current assets | 29/58 | €45,913 | €46,042 | +€129 | +0.3% |
| Stocks and contracts in progress | 3 | €30,055 | €30,055 | = | 0.0% |
| Stocks | 30/36 | €30,055 | €30,055 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,980 | €6,128 | +€2,149 | +54.0% |
| Trade receivables | 40 | €2,377 | €5,990 | +€3,613 | +152% |
| Other amounts receivable | 41 | €1,602 | €138 | -€1,464 | -91.4% |
| Cash at bank and in hand | 54/58 | €9,570 | €7,411 | -€2,159 | -22.6% |
| Deferred charges and accrued income | 490/1 | €2,308 | €2,447 | +€139 | +6.0% |
| Total equity and liabilities | 10/49 | €394,540 | €368,469 | -€26,071 | -6.6% |
| Equity | 10/15 | €22,950 | €23,302 | +€353 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,286 | €14,286 | = | 0.0% |
| Distributable reserves | 133 | €14,286 | €14,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,736 | -€3,383 | +€353 | +9.4% |
| Amounts payable | 17/49 | €371,590 | €345,166 | -€26,424 | -7.1% |
| Amounts payable after more than one year | 17 | €190,084 | €175,258 | -€14,825 | -7.8% |
| Financial debts | 170/4 | €190,084 | €175,258 | -€14,825 | -7.8% |
| Amounts payable within one year | 42/48 | €181,212 | €169,908 | -€11,304 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €18,047 | €15,794 | -€2,253 | -12.5% |
| Trade debts | 44 | €4,135 | €8,502 | +€4,367 | +106% |
| Suppliers | 440/4 | €4,135 | €8,502 | +€4,367 | +106% |
| Taxes, remuneration and social security | 45 | €9,516 | €6,480 | -€3,036 | -31.9% |
| Taxes | 450/3 | €9,516 | €6,480 | -€3,036 | -31.9% |
| Other amounts payable | 47/48 | €149,515 | €139,133 | -€10,382 | -6.9% |
| Accrued charges and deferred income | 492/3 | €294 | €0 | -€294 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,516 | €32,262 | -€2,254 | -6.5% |
| Other operating charges | 640/8 | €1,859 | €2,531 | +€672 | +36.1% |
| Gross operating margin | 9900 | €36,326 | €40,912 | +€4,586 | +12.6% |
| Operating profit (loss) | 9901 | -€49 | €6,119 | +€6,168 | |
| Financial income | 75/76B | €46 | €0 | -€46 | -100% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100% |
| Financial charges | 65/66B | €5,848 | €5,681 | -€167 | -2.9% |
| Recurring financial charges | 65 | €5,848 | €5,681 | -€167 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,852 | €438 | +€6,290 | |
| Income taxes | 67/77 | €0 | €86 | +€86 | |
| Profit (loss) for the period | 9904 | -€5,852 | €353 | +€6,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,852 | €353 | +€6,204 |
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 23 October 2026 via checked.be.