CAR-LEASE: 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-LEASE
Largest movements
- Cash +€103,150
up €103,150 (+312%), from €33,037 to €136,187
mainly Depreciation (+€413,070) and Receivables after one year (+€80,819)
- Receivables after one year -€80,819
down €80,819 (-61.4%), from €131,640 to €50,821
- Tangible fixed assets +€31,759
up €31,759 (+3.2%), from €1.0m to €1.0m
of which Furniture and vehicles: +€41,760
- Receivables within one year +€22,522
up €22,522 (+26.2%), from €85,988 to €108,509
of which Trade receivables: +€39,167
- Other debts -€55,840
down €55,840 (-99.7%), from €56,000 to €160
- Debts after one year +€42,440
up €42,440 (+10.2%), from €414,214 to €456,655
of which Other amounts payable: +€78,189
- Tax, wage and social debts +€42,238
up €42,238 (+2,502%), from €1,688 to €43,927
- Short-term financial debts +€35,000
up €35,000 (+7.0%), from €500,000 to €535,000
- Gross operating margin +€149,880
up €149,880 (+46.0%), from €326,063 to €475,944
- Depreciation +€147,149
up €147,149 (+55.3%), from €265,921 to €413,070
- Purchases and services -€52,910
down €52,910 (-69.0%), from €76,709 to €23,799
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 | €1,256,210 | €1,334,928 | +€78,718 | +6.3% |
| Fixed assets | 21/28 | €1,005,473 | €1,037,232 | +€31,759 | +3.2% |
| Tangible fixed assets | 22/27 | €1,005,473 | €1,037,232 | +€31,759 | +3.2% |
| Land and buildings | 22 | €9,488 | €8,922 | -€566 | -6.0% |
| Plant, machinery and equipment | 23 | €11,596 | €3,222 | -€8,374 | -72.2% |
| Furniture and vehicles | 24 | €982,536 | €1,024,297 | +€41,760 | +4.3% |
| Other tangible fixed assets | 26 | €1,852 | €791 | -€1,061 | -57.3% |
| Current assets | 29/58 | €250,737 | €297,696 | +€46,959 | +18.7% |
| Amounts receivable after more than one year | 29 | €131,640 | €50,821 | -€80,819 | -61.4% |
| Trade receivables | 290 | €131,640 | €50,821 | -€80,819 | -61.4% |
| Amounts receivable within one year | 40/41 | €85,988 | €108,509 | +€22,522 | +26.2% |
| Trade receivables | 40 | €69,343 | €108,509 | +€39,167 | +56.5% |
| Other amounts receivable | 41 | €16,645 | - | -€16,645 | |
| Cash at bank and in hand | 54/58 | €33,037 | €136,187 | +€103,150 | +312% |
| Deferred charges and accrued income | 490/1 | €72 | €2,178 | +€2,107 | +2,939% |
| Total equity and liabilities | 10/49 | €1,256,210 | €1,334,928 | +€78,718 | +6.3% |
| Equity | 10/15 | €243,766 | €244,017 | +€251 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €63,248 | €63,248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,510 | €17,510 | = | 0.0% |
| Legal reserve | 130 | €17,510 | €17,510 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,684 | €8,684 | = | 0.0% |
| Distributable reserves | 133 | €37,055 | €37,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,518 | €118,769 | +€251 | +0.2% |
| Amounts payable | 17/49 | €1,012,444 | €1,090,911 | +€78,467 | +7.8% |
| Amounts payable after more than one year | 17 | €414,214 | €456,655 | +€42,440 | +10.2% |
| Financial debts | 170/4 | €159,460 | €123,711 | -€35,749 | -22.4% |
| Other amounts payable | 178/9 | €254,755 | €332,944 | +€78,189 | +30.7% |
| Amounts payable within one year | 42/48 | €598,229 | €621,006 | +€22,777 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €40,540 | €41,920 | +€1,379 | +3.4% |
| Financial debts | 43 | €500,000 | €535,000 | +€35,000 | +7.0% |
| Credit institutions | 430/8 | €500,000 | €535,000 | +€35,000 | +7.0% |
| Taxes, remuneration and social security | 45 | €1,688 | €43,927 | +€42,238 | +2,502% |
| Taxes | 450/3 | €1,688 | €43,927 | +€42,238 | +2,502% |
| Other amounts payable | 47/48 | €56,000 | €160 | -€55,840 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €13,250 | +€13,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,709 | €23,799 | -€52,910 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265,921 | €413,070 | +€147,149 | +55.3% |
| Other operating charges | 640/8 | €32,716 | €35,959 | +€3,243 | +9.9% |
| Gross operating margin | 9900 | €326,063 | €475,944 | +€149,880 | +46.0% |
| Operating profit (loss) | 9901 | €27,426 | €26,915 | -€511 | -1.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €23,439 | €26,533 | +€3,095 | +13.2% |
| Recurring financial charges | 65 | €23,439 | €26,533 | +€3,095 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €3,988 | €382 | -€3,606 | -90.4% |
| Income taxes | 67/77 | €1,570 | €131 | -€1,439 | -91.7% |
| Profit (loss) for the period | 9904 | €2,418 | €251 | -€2,167 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,418 | €251 | -€2,167 | -89.6% |
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 28 October 2026 via checked.be.