CAR SYSTEMS: 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 SYSTEMS
Largest movements
- Tangible fixed assets +€11,871
up €11,871 (+339%), from €3,500 to €15,371
of which Leasing and similar rights: +€13,500
- Cash +€7,644
up €7,644 (+29.3%), from €26,113 to €33,757
mainly Net result for the year (+€16,523) and Trade debts (+€8,642)
- Receivables within one year -€5,573
down €5,573 (-11.7%), from €47,827 to €42,254
of which Trade receivables: -€3,135
- Deferred charges and accrued income +€3,084
up €3,084 (+157%), from €1,962 to €5,046
- Stocks and contracts -€2,588
down €2,588 (-3.7%), from €69,333 to €66,745
- Profit (loss) carried forward +€16,523
up €16,523, from -€15,460 to €1,063
- Trade debts +€8,642
up €8,642 (+261%), from €3,313 to €11,955
- Other debts -€7,599
down €7,599 (-55.3%), from €13,743 to €6,144
- Tax, wage and social debts -€3,650
down €3,650 (-50.3%), from €7,263 to €3,613
- Turnover +€146,606
up €146,606 (+43.4%), from €337,832 to €484,438
- Purchases and services +€138,525
up €138,525 (+42.2%), from €327,909 to €466,434
- Gross operating margin +€14,641
up €14,641 (+148%), from €9,923 to €24,564
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 | €148,735 | €163,173 | +€14,438 | +9.7% |
| Fixed assets | 21/28 | €3,500 | €15,371 | +€11,871 | +339% |
| Tangible fixed assets | 22/27 | €3,500 | €15,371 | +€11,871 | +339% |
| Plant, machinery and equipment | 23 | - | €1,871 | +€1,871 | |
| Furniture and vehicles | 24 | €3,500 | - | -€3,500 | |
| Leasing and similar rights | 25 | - | €13,500 | +€13,500 | |
| Current assets | 29/58 | €145,235 | €147,802 | +€2,567 | +1.8% |
| Stocks and contracts in progress | 3 | €69,333 | €66,745 | -€2,588 | -3.7% |
| Stocks | 30/36 | €69,333 | €66,745 | -€2,588 | -3.7% |
| Amounts receivable within one year | 40/41 | €47,827 | €42,254 | -€5,573 | -11.7% |
| Trade receivables | 40 | €45,358 | €42,223 | -€3,135 | -6.9% |
| Other amounts receivable | 41 | €2,469 | €31 | -€2,438 | -98.7% |
| Cash at bank and in hand | 54/58 | €26,113 | €33,757 | +€7,644 | +29.3% |
| Deferred charges and accrued income | 490/1 | €1,962 | €5,046 | +€3,084 | +157% |
| Total equity and liabilities | 10/49 | €148,735 | €163,173 | +€14,438 | +9.7% |
| Equity | 10/15 | €74,552 | €91,075 | +€16,523 | +22.2% |
| Contributions | 10/11 | €90,012 | €90,012 | = | 0.0% |
| Capital | 10 | €90,012 | - | -€90,012 | |
| Issued capital | 100 | €90,012 | - | -€90,012 | |
| Profit (loss) carried forward | 14 | -€15,460 | €1,063 | +€16,523 | |
| Amounts payable | 17/49 | €74,182 | €72,098 | -€2,084 | -2.8% |
| Amounts payable after more than one year | 17 | €47,958 | €48,171 | +€213 | +0.4% |
| Financial debts | 170/4 | €47,958 | €48,171 | +€213 | +0.4% |
| Amounts payable within one year | 42/48 | €26,224 | €23,927 | -€2,297 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €1,906 | €2,215 | +€309 | +16.2% |
| Trade debts | 44 | €3,313 | €11,955 | +€8,642 | +261% |
| Suppliers | 440/4 | €3,313 | €11,955 | +€8,642 | +261% |
| Taxes, remuneration and social security | 45 | €7,263 | €3,613 | -€3,650 | -50.3% |
| Taxes | 450/3 | €7,263 | €3,613 | -€3,650 | -50.3% |
| Other amounts payable | 47/48 | €13,743 | €6,144 | -€7,599 | -55.3% |
| Turnover | 70 | €337,832 | €484,438 | +€146,606 | +43.4% |
| Non-recurring operating income | 76A | - | €6,560 | +€6,560 | |
| Goods, raw materials, services and sundry goods | 60/61 | €327,909 | €466,434 | +€138,525 | +42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,750 | €1,875 | +€125 | +7.1% |
| Other operating charges | 640/8 | €585 | €204 | -€381 | -65.1% |
| Gross operating margin | 9900 | €9,923 | €24,564 | +€14,641 | +148% |
| Operating profit (loss) | 9901 | €7,588 | €22,485 | +€14,897 | +196% |
| Financial income | 75/76B | €51 | €29 | -€22 | -42.9% |
| Recurring financial income | 75 | €51 | €29 | -€22 | -42.9% |
| Financial charges | 65/66B | €3,243 | €5,688 | +€2,445 | +75.4% |
| Recurring financial charges | 65 | €3,243 | €5,688 | +€2,445 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €4,396 | €16,826 | +€12,430 | +283% |
| Income taxes | 67/77 | - | €303 | +€303 | |
| Profit (loss) for the period | 9904 | €4,396 | €16,523 | +€12,127 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €4,396 | €16,523 | +€12,127 | +276% |
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 16 October 2026 via checked.be.