CAR ON-LINE: 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 ON-LINE
Largest movements
- Deferred charges and accrued income +€3,232
up €3,232 (+45.7%), from €7,077 to €10,309
- Cash -€1,997
down €1,997 (-16.9%), from €11,797 to €9,800
mainly Deferred charges and accrued income (-€3,232) and Trade debts (-€1,763)
- Trade debts -€1,763
down €1,763 (-30.4%), from €5,806 to €4,043
- Other debts +€1,674
up €1,674 (+146%), from €1,143 to €2,817
- Tax, wage and social debts +€987
up €987 (+180%), from €548 to €1,536
- Reserves +€879
up €879 (+12.8%), from €6,856 to €7,735
of which Distributable reserves: +€879
- Gross operating margin -€3,707
down €3,707 (-51.1%), from €7,260 to €3,553
- Staff costs -€2,346
no longer reported in 2025 (was €2,346)
- Other operating charges -€1,592
down €1,592 (-39.6%), from €4,021 to €2,429
- Financial charges -€133
down €133 (-74.1%), from €180 to €47
- Depreciation +€112
new in 2025: €112
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 | €40,134 | €41,988 | +€1,854 | +4.6% |
| Fixed assets | 21/28 | €2,732 | €3,033 | +€301 | +11.0% |
| Tangible fixed assets | 22/27 | - | €301 | +€301 | |
| Furniture and vehicles | 24 | - | €301 | +€301 | |
| Financial fixed assets | 28 | €2,732 | €2,732 | = | 0.0% |
| Current assets | 29/58 | €37,402 | €38,956 | +€1,553 | +4.2% |
| Stocks and contracts in progress | 3 | €17,522 | €17,846 | +€324 | +1.8% |
| Stocks | 30/36 | €17,522 | €17,846 | +€324 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,006 | €1,000 | -€6 | -0.6% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €11,797 | €9,800 | -€1,997 | -16.9% |
| Deferred charges and accrued income | 490/1 | €7,077 | €10,309 | +€3,232 | +45.7% |
| Total equity and liabilities | 10/49 | €40,134 | €41,988 | +€1,854 | +4.6% |
| Equity | 10/15 | €30,303 | €31,182 | +€879 | +2.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €6,856 | €7,735 | +€879 | +12.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €4,981 | €5,860 | +€879 | +17.6% |
| Profit (loss) carried forward | 14 | €4,697 | €4,697 | = | 0.0% |
| Amounts payable | 17/49 | €9,831 | €10,806 | +€975 | +9.9% |
| Amounts payable within one year | 42/48 | €7,497 | €8,396 | +€899 | +12.0% |
| Trade debts | 44 | €5,806 | €4,043 | -€1,763 | -30.4% |
| Suppliers | 440/4 | €5,806 | €4,043 | -€1,763 | -30.4% |
| Taxes, remuneration and social security | 45 | €548 | €1,536 | +€987 | +180% |
| Taxes | 450/3 | €548 | €1,536 | +€987 | +180% |
| Other amounts payable | 47/48 | €1,143 | €2,817 | +€1,674 | +146% |
| Accrued charges and deferred income | 492/3 | €2,334 | €2,410 | +€76 | +3.3% |
| Remuneration, social security and pensions | 62 | €2,346 | - | -€2,346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €112 | +€112 | |
| Other operating charges | 640/8 | €4,021 | €2,429 | -€1,592 | -39.6% |
| Gross operating margin | 9900 | €7,260 | €3,553 | -€3,707 | -51.1% |
| Operating profit (loss) | 9901 | €893 | €1,013 | +€120 | +13.4% |
| Financial income | 75/76B | €4 | €1 | -€3 | -79.5% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -79.5% |
| Financial charges | 65/66B | €180 | €47 | -€133 | -74.1% |
| Recurring financial charges | 65 | €180 | €47 | -€133 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €717 | €967 | +€250 | +34.9% |
| Income taxes | 67/77 | €65 | €88 | +€23 | +34.9% |
| Profit (loss) for the period | 9904 | €652 | €879 | +€227 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €652 | €879 | +€227 | +34.9% |
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 26 October 2026 via checked.be.