CAR & TOOL SERVICE: what changed
CAR & TOOL SERVICE
Largest movements
- Receivables within one year +€15,260
up €15,260 (+22.6%), from €67,625 to €82,885
of which Trade receivables: +€17,195
- Cash -€1,419
down €1,419 (-96.3%), from €1,474 to €55
mainly Receivables within one year (-€15,260)
- Profit (loss) carried forward +€4,506
up €4,506 (+19.2%), from €23,463 to €27,969
- Tax, wage and social debts +€3,653
up €3,653 (+69.0%), from €5,295 to €8,948
- Trade debts +€2,628
up €2,628 (+134%), from €1,961 to €4,589
- Short-term financial debts +€2,061
new in 2025: €2,061
- Gross operating margin -€15,405
down €15,405 (-67.7%), from €22,740 to €7,335
- Depreciation -€4,547
down €4,547 (-91.7%), from €4,959 to €412
- Taxes -€2,547
down €2,547 (-52.6%), from €4,842 to €2,295
- Other operating charges -€1,476
down €1,476 (-61.0%), from €2,420 to €944
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,576 | €84,425 | +€12,848 | +18.0% |
| Fixed assets | 21/28 | €412 | €0 | -€412 | -100% |
| Tangible fixed assets | 22/27 | €412 | €0 | -€412 | -100% |
| Furniture and vehicles | 24 | €412 | €0 | -€412 | -100% |
| Current assets | 29/58 | €71,164 | €84,425 | +€13,261 | +18.6% |
| Amounts receivable within one year | 40/41 | €67,625 | €82,885 | +€15,260 | +22.6% |
| Trade receivables | 40 | €39,300 | €56,495 | +€17,195 | +43.8% |
| Other amounts receivable | 41 | €28,325 | €26,390 | -€1,935 | -6.8% |
| Cash at bank and in hand | 54/58 | €1,474 | €55 | -€1,419 | -96.3% |
| Deferred charges and accrued income | 490/1 | €2,065 | €1,485 | -€580 | -28.1% |
| Total equity and liabilities | 10/49 | €71,576 | €84,425 | +€12,848 | +18.0% |
| Equity | 10/15 | €64,320 | €68,826 | +€4,506 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,257 | €22,257 | = | 0.0% |
| Distributable reserves | 133 | €22,257 | €22,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,463 | €27,969 | +€4,506 | +19.2% |
| Amounts payable | 17/49 | €7,256 | €15,599 | +€8,342 | +115% |
| Amounts payable within one year | 42/48 | €7,256 | €15,599 | +€8,342 | +115% |
| Financial debts | 43 | - | €2,061 | +€2,061 | |
| Credit institutions | 430/8 | - | €2,061 | +€2,061 | |
| Trade debts | 44 | €1,961 | €4,589 | +€2,628 | +134% |
| Suppliers | 440/4 | €1,961 | €4,589 | +€2,628 | +134% |
| Taxes, remuneration and social security | 45 | €5,295 | €8,948 | +€3,653 | +69.0% |
| Taxes | 450/3 | €5,295 | €8,948 | +€3,653 | +69.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,113 | €0 | -€1,113 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,959 | €412 | -€4,547 | -91.7% |
| Other operating charges | 640/8 | €2,420 | €944 | -€1,476 | -61.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €22,740 | €7,335 | -€15,405 | -67.7% |
| Operating profit (loss) | 9901 | €15,361 | €5,979 | -€9,382 | -61.1% |
| Financial income | 75/76B | €1,651 | €1,508 | -€143 | -8.7% |
| Recurring financial income | 75 | €1,651 | €1,508 | -€143 | -8.7% |
| Financial charges | 65/66B | €505 | €685 | +€180 | +35.6% |
| Recurring financial charges | 65 | €505 | €685 | +€180 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €16,506 | €6,801 | -€9,705 | -58.8% |
| Income taxes | 67/77 | €4,842 | €2,295 | -€2,547 | -52.6% |
| Profit (loss) for the period | 9904 | €11,664 | €4,506 | -€7,159 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,664 | €4,506 | -€7,159 | -61.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.