CAR-TECHNICS: 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-TECHNICS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€20,308
up €20,308 (+15.6%), from €130,506 to €150,814
of which Distributable reserves: +€20,308
- Debts after one year -€15,486
down €15,486 (-14.2%), from €108,722 to €93,235
- Other debts -€5,679
down €5,679 (-6.4%), from €88,387 to €82,708
- Gross operating margin -€5,641
down €5,641 (-7.8%), from €72,617 to €66,976
- Depreciation +€5,190
up €5,190 (+19.4%), from €26,794 to €31,984
- Taxes -€3,503
down €3,503 (-24.9%), from €14,087 to €10,584
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 | €384,027 | €382,392 | -€1,636 | -0.4% |
| Fixed assets | 21/28 | €257,840 | €261,223 | +€3,384 | +1.3% |
| Tangible fixed assets | 22/27 | €257,840 | €261,223 | +€3,384 | +1.3% |
| Land and buildings | 22 | €227,737 | €237,082 | +€9,345 | +4.1% |
| Plant, machinery and equipment | 23 | €1,449 | €1,733 | +€284 | +19.6% |
| Furniture and vehicles | 24 | €28,007 | €22,034 | -€5,973 | -21.3% |
| Other tangible fixed assets | 26 | €647 | €374 | -€273 | -42.1% |
| Current assets | 29/58 | €126,188 | €121,168 | -€5,019 | -4.0% |
| Amounts receivable within one year | 40/41 | €23,286 | €21,921 | -€1,365 | -5.9% |
| Trade receivables | 40 | €21,871 | €21,261 | -€609 | -2.8% |
| Other amounts receivable | 41 | €1,415 | €660 | -€755 | -53.4% |
| Cash at bank and in hand | 54/58 | €100,732 | €97,428 | -€3,304 | -3.3% |
| Deferred charges and accrued income | 490/1 | €2,170 | €1,819 | -€351 | -16.2% |
| Total equity and liabilities | 10/49 | €384,027 | €382,392 | -€1,636 | -0.4% |
| Equity | 10/15 | €149,106 | €169,414 | +€20,308 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,506 | €150,814 | +€20,308 | +15.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €130,506 | €150,814 | +€20,308 | +15.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €234,921 | €212,978 | -€21,943 | -9.3% |
| Amounts payable after more than one year | 17 | €108,722 | €93,235 | -€15,486 | -14.2% |
| Financial debts | 170/4 | €108,722 | €93,235 | -€15,486 | -14.2% |
| Amounts payable within one year | 42/48 | €126,156 | €119,698 | -€6,458 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €15,307 | €15,486 | +€180 | +1.2% |
| Trade debts | 44 | €15,596 | €16,296 | +€700 | +4.5% |
| Suppliers | 440/4 | €15,596 | €16,296 | +€700 | +4.5% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,867 | €5,208 | -€1,659 | -24.2% |
| Taxes | 450/3 | €6,867 | €5,208 | -€1,659 | -24.2% |
| Other amounts payable | 47/48 | €88,387 | €82,708 | -€5,679 | -6.4% |
| Accrued charges and deferred income | 492/3 | €43 | €45 | +€1 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,794 | €31,984 | +€5,190 | +19.4% |
| Other operating charges | 640/8 | €1,106 | €1,204 | +€98 | +8.8% |
| Gross operating margin | 9900 | €72,617 | €66,976 | -€5,641 | -7.8% |
| Operating profit (loss) | 9901 | €44,716 | €33,788 | -€10,928 | -24.4% |
| Financial income | 75/76B | €628 | €890 | +€263 | +41.8% |
| Recurring financial income | 75 | €628 | €890 | +€263 | +41.8% |
| Financial charges | 65/66B | €2,148 | €2,068 | -€79 | -3.7% |
| Recurring financial charges | 65 | €2,148 | €2,068 | -€79 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €43,196 | €32,609 | -€10,586 | -24.5% |
| Income taxes | 67/77 | €14,087 | €10,584 | -€3,503 | -24.9% |
| Profit (loss) for the period | 9904 | €29,109 | €22,026 | -€7,083 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,109 | €22,026 | -€7,083 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.