CAR SERVICE: 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 SERVICE
Largest movements
- Cash +€81,915
up €81,915 (+153%), from €53,548 to €135,463
mainly Receivables within one year (+€53,832) and Depreciation (+€42,820)
- Receivables within one year -€53,832
down €53,832 (-62.7%), from €85,896 to €32,064
of which Trade receivables: -€55,198
- Tangible fixed assets -€42,820
down €42,820 (-39.0%), from €109,902 to €67,083
of which Furniture and vehicles: -€32,520
- Deferred charges and accrued income -€9,204
down €9,204 (-64.3%), from €14,309 to €5,105
- Debts after one year -€20,485
down €20,485 (-17.6%), from €116,485 to €96,000
of which Other amounts payable: -€19,000
- Other debts -€12,650
down €12,650 (-17.9%), from €70,743 to €58,093
- Reserves +€9,960
up €9,960 (+22.4%), from €44,546 to €54,506
of which Distributable reserves: +€9,960
- Trade debts -€4,965
down €4,965 (-87.2%), from €5,695 to €730
- Tax, wage and social debts +€3,082
up €3,082 (+35.0%), from €8,819 to €11,901
of which Taxes: +€3,781
- Gross operating margin -€9,391
down €9,391 (-7.6%), from €123,863 to €114,472
- Depreciation +€7,824
up €7,824 (+22.4%), from €34,996 to €42,820
- Staff costs -€6,579
down €6,579 (-13.6%), from €48,445 to €41,866
- Taxes +€5,081
up €5,081 (+410%), from €1,240 to €6,322
- Other operating charges +€2,075
up €2,075 (+32.0%), from €6,487 to €8,563
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 | €263,771 | €239,830 | -€23,941 | -9.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €110,017 | €67,198 | -€42,820 | -38.9% |
| Tangible fixed assets | 22/27 | €109,902 | €67,083 | -€42,820 | -39.0% |
| Plant, machinery and equipment | 23 | €442 | €42 | -€400 | -90.6% |
| Furniture and vehicles | 24 | €97,499 | €64,980 | -€32,520 | -33.4% |
| Leasing and similar rights | 25 | €11,961 | €2,061 | -€9,900 | -82.8% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €153,754 | €172,632 | +€18,879 | +12.3% |
| Amounts receivable within one year | 40/41 | €85,896 | €32,064 | -€53,832 | -62.7% |
| Trade receivables | 40 | €85,469 | €30,271 | -€55,198 | -64.6% |
| Other amounts receivable | 41 | €427 | €1,793 | +€1,366 | +320% |
| Cash at bank and in hand | 54/58 | €53,548 | €135,463 | +€81,915 | +153% |
| Deferred charges and accrued income | 490/1 | €14,309 | €5,105 | -€9,204 | -64.3% |
| Total equity and liabilities | 10/49 | €263,771 | €239,830 | -€23,941 | -9.1% |
| Equity | 10/15 | €60,269 | €73,106 | +€12,838 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,546 | €54,506 | +€9,960 | +22.4% |
| Non-distributable reserves | 130/1 | €1,513 | €1,513 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,513 | €1,513 | = | 0.0% |
| Distributable reserves | 133 | €43,033 | €52,993 | +€9,960 | +23.1% |
| Profit (loss) carried forward | 14 | -€2,878 | - | +€2,878 | |
| Amounts payable | 17/49 | €203,502 | €166,723 | -€36,779 | -18.1% |
| Amounts payable after more than one year | 17 | €116,485 | €96,000 | -€20,485 | -17.6% |
| Financial debts | 170/4 | €1,485 | - | -€1,485 | |
| Other amounts payable | 178/9 | €115,000 | €96,000 | -€19,000 | -16.5% |
| Amounts payable within one year | 42/48 | €87,017 | €70,723 | -€16,294 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €1,761 | - | -€1,761 | |
| Trade debts | 44 | €5,695 | €730 | -€4,965 | -87.2% |
| Suppliers | 440/4 | €5,695 | €730 | -€4,965 | -87.2% |
| Taxes, remuneration and social security | 45 | €8,819 | €11,901 | +€3,082 | +35.0% |
| Taxes | 450/3 | €3,889 | €7,670 | +€3,781 | +97.2% |
| Remuneration and social security | 454/9 | €4,930 | €4,231 | -€698 | -14.2% |
| Other amounts payable | 47/48 | €70,743 | €58,093 | -€12,650 | -17.9% |
| Non-recurring operating income | 76A | €2,624 | - | -€2,624 | |
| Remuneration, social security and pensions | 62 | €48,445 | €41,866 | -€6,579 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,996 | €42,820 | +€7,824 | +22.4% |
| Other operating charges | 640/8 | €6,487 | €8,563 | +€2,075 | +32.0% |
| Gross operating margin | 9900 | €123,863 | €114,472 | -€9,391 | -7.6% |
| Operating profit (loss) | 9901 | €33,935 | €21,224 | -€12,711 | -37.5% |
| Financial income | 75/76B | €281 | €403 | +€122 | +43.3% |
| Recurring financial income | 75 | €281 | €403 | +€122 | +43.3% |
| Financial charges | 65/66B | €2,724 | €2,467 | -€257 | -9.4% |
| Recurring financial charges | 65 | €2,724 | €2,467 | -€257 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €31,492 | €19,159 | -€12,332 | -39.2% |
| Income taxes | 67/77 | €1,240 | €6,322 | +€5,081 | +410% |
| Profit (loss) for the period | 9904 | €30,251 | €12,838 | -€17,414 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,251 | €12,838 | -€17,414 | -57.6% |
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.