CAR STAR: what changed
Two fiscal 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 STAR
Largest movements
- Receivables within one year +€45,663
up €45,663 (+154.6%), from €29,530 to €75,194
of which Trade receivables: +€49,276
- Cash -€10,100
down €10,100 (-67.0%), from €15,074 to €4,975
mainly Receivables within one year (-€45,663) and Advances received (-€11,000)
- Tangible fixed assets +€3,500
new in 2025: €3,500
- Tax, wage and social debts +€15,886
up €15,886 (+460.5%), from €3,450 to €19,336
of which Remuneration and social security: +€10,963
- Short-term financial debts +€15,000
new in 2025: €15,000
- Trade debts +€11,404
up €11,404 (+26440.5%), from €43 to €11,447
- Advances received -€11,000
down €11,000 (-100.0%), from €11,000 to €0
- Profit (loss) carried forward +€5,465
up €5,465 (+6.5%), from €83,593 to €89,058
- Turnover -€950,111
no longer reported in 2025 (was €950,111)
- Purchases and services -€854,023
no longer reported in 2025 (was €854,023)
- Staff costs +€16,760
up €16,760 (+21.4%), from €78,352 to €95,112
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.
Cash bridge derived
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 | €208,671 | €245,426 | +€36,755 | +17.6% |
| Fixed assets | 21/28 | €458 | €3,958 | +€3,500 | +764.2% |
| Tangible fixed assets | 22/27 | - | €3,500 | +€3,500 | |
| Furniture and vehicles | 24 | - | €3,500 | +€3,500 | |
| Financial fixed assets | 28 | €458 | €458 | = | 0.0% |
| Current assets | 29/58 | €208,213 | €241,468 | +€33,255 | +16.0% |
| Stocks and contracts in progress | 3 | €163,609 | €161,300 | -€2,309 | -1.4% |
| Stocks | 30/36 | €163,609 | €161,300 | -€2,309 | -1.4% |
| Amounts receivable within one year | 40/41 | €29,530 | €75,194 | +€45,663 | +154.6% |
| Trade receivables | 40 | €25,874 | €75,150 | +€49,276 | +190.4% |
| Other amounts receivable | 41 | €3,656 | €44 | -€3,613 | -98.8% |
| Cash at bank and in hand | 54/58 | €15,074 | €4,975 | -€10,100 | -67.0% |
| Total equity and liabilities | 10/49 | €208,671 | €245,426 | +€36,755 | +17.6% |
| Equity | 10/15 | €104,178 | €109,643 | +€5,465 | +5.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,994 | €1,994 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,994 | €1,994 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,994 | €1,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,593 | €89,058 | +€5,465 | +6.5% |
| Amounts payable | 17/49 | €104,493 | €135,783 | +€31,290 | +29.9% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,493 | €45,783 | +€31,290 | +215.9% |
| Financial debts | 43 | - | €15,000 | +€15,000 | |
| Credit institutions | 430/8 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €43 | €11,447 | +€11,404 | +26440.5% |
| Suppliers | 440/4 | €43 | €11,447 | +€11,404 | +26440.5% |
| Advances received on contracts in progress | 46 | €11,000 | €0 | -€11,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,450 | €19,336 | +€15,886 | +460.5% |
| Taxes | 450/3 | €4 | €4,927 | +€4,923 | +137139.3% |
| Remuneration and social security | 454/9 | €3,446 | €14,409 | +€10,963 | +318.1% |
| Turnover | 70 | €950,111 | - | -€950,111 | |
| Non-recurring operating income | 76A | €2,350 | - | -€2,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | €854,023 | - | -€854,023 | |
| Remuneration, social security and pensions | 62 | €78,352 | €95,112 | +€16,760 | +21.4% |
| Other operating charges | 640/8 | €2,680 | €692 | -€1,988 | -74.2% |
| Gross operating margin | 9900 | €98,438 | €103,478 | +€5,040 | +5.1% |
| Operating profit (loss) | 9901 | €17,406 | €7,674 | -€9,732 | -55.9% |
| Financial income | 75/76B | €0 | €3,069 | +€3,068 | +3835525.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Non-recurring financial income | 76B | - | €3,068 | +€3,068 | |
| Financial charges | 65/66B | €2,159 | €2,228 | +€69 | +3.2% |
| Recurring financial charges | 65 | €2,159 | €2,228 | +€69 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €15,247 | €8,514 | -€6,733 | -44.2% |
| Income taxes | 67/77 | €8,442 | €3,049 | -€5,393 | -63.9% |
| Profit (loss) for the period | 9904 | €6,805 | €5,465 | -€1,340 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,805 | €5,465 | -€1,340 | -19.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.