CAR2SELL: 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.
CAR2SELL
Largest movements
- Cash -€40,932
down €40,932 (-53.1%), from €77,097 to €36,165
mainly Net result for the year (-€52,268) and Debts after one year (-€16,679)
- Stocks and contracts -€32,584
down €32,584 (-20.7%), from €157,250 to €124,666
- Receivables within one year -€14,057
down €14,057 (-79.3%), from €17,718 to €3,661
of which Trade receivables: -€10,943
- Tangible fixed assets -€9,714
down €9,714 (-14.4%), from €67,324 to €57,611
of which Furniture and vehicles: -€13,917
- Profit (loss) carried forward -€52,268
down €52,268 (-125.1%), from -€41,796 to -€94,064
- Debts after one year -€16,679
down €16,679 (-8.7%), from €191,779 to €175,100
- Trade debts -€16,231
down €16,231 (-71.4%), from €22,722 to €6,490
- Advances received -€7,260
down €7,260 (-100.0%), from €7,260 to €0
- Current portion of long-term debt -€6,416
down €6,416 (-30.1%), from €21,295 to €14,879
- Gross operating margin -€113,427
down €113,427, from €73,012 to -€40,414
- Depreciation -€8,188
down €8,188 (-49.9%), from €16,410 to €8,223
- Financial charges -€2,767
down €2,767 (-60.7%), from €4,560 to €1,794
- Other operating charges +€866
up €866 (+71.9%), from €1,204 to €2,070
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 | €319,388 | €222,102 | -€97,286 | -30.5% |
| Fixed assets | 21/28 | €67,324 | €57,611 | -€9,714 | -14.4% |
| Tangible fixed assets | 22/27 | €67,324 | €57,611 | -€9,714 | -14.4% |
| Land and buildings | 22 | €22,302 | €22,302 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,290 | €5,494 | +€4,204 | +325.8% |
| Furniture and vehicles | 24 | €43,732 | €29,815 | -€13,917 | -31.8% |
| Current assets | 29/58 | €252,064 | €164,492 | -€87,573 | -34.7% |
| Stocks and contracts in progress | 3 | €157,250 | €124,666 | -€32,584 | -20.7% |
| Stocks | 30/36 | €157,250 | €124,666 | -€32,584 | -20.7% |
| Amounts receivable within one year | 40/41 | €17,718 | €3,661 | -€14,057 | -79.3% |
| Trade receivables | 40 | €10,943 | €0 | -€10,943 | -100.0% |
| Other amounts receivable | 41 | €6,775 | €3,661 | -€3,114 | -46.0% |
| Cash at bank and in hand | 54/58 | €77,097 | €36,165 | -€40,932 | -53.1% |
| Total equity and liabilities | 10/49 | €319,388 | €222,102 | -€97,286 | -30.5% |
| Equity | 10/15 | €75,954 | €23,686 | -€52,268 | -68.8% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €2,750 | €2,750 | = | 0.0% |
| Distributable reserves | 133 | €2,750 | €2,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,796 | -€94,064 | -€52,268 | -125.1% |
| Amounts payable | 17/49 | €243,434 | €198,416 | -€45,018 | -18.5% |
| Amounts payable after more than one year | 17 | €191,779 | €175,100 | -€16,679 | -8.7% |
| Financial debts | 170/4 | €191,779 | €175,100 | -€16,679 | -8.7% |
| Amounts payable within one year | 42/48 | €51,655 | €23,316 | -€28,339 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €21,295 | €14,879 | -€6,416 | -30.1% |
| Trade debts | 44 | €22,722 | €6,490 | -€16,231 | -71.4% |
| Suppliers | 440/4 | €22,722 | €6,490 | -€16,231 | -71.4% |
| Advances received on contracts in progress | 46 | €7,260 | €0 | -€7,260 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €147 | +€147 | |
| Taxes | 450/3 | €0 | €147 | +€147 | |
| Other amounts payable | 47/48 | €379 | €1,800 | +€1,421 | +374.9% |
| Non-recurring operating income | 76A | - | €5,942 | +€5,942 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,410 | €8,223 | -€8,188 | -49.9% |
| Other operating charges | 640/8 | €1,204 | €2,070 | +€866 | +71.9% |
| Gross operating margin | 9900 | €73,012 | -€40,414 | -€113,427 | |
| Operating profit (loss) | 9901 | €55,398 | -€50,707 | -€106,105 | |
| Financial income | 75/76B | €668 | €373 | -€295 | -44.2% |
| Recurring financial income | 75 | €668 | €373 | -€295 | -44.2% |
| Financial charges | 65/66B | €4,560 | €1,794 | -€2,767 | -60.7% |
| Recurring financial charges | 65 | €4,560 | €1,794 | -€2,767 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €51,506 | -€52,127 | -€103,634 | |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | €51,506 | -€52,268 | -€103,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,506 | -€52,268 | -€103,774 |
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 12 October 2026 via checked.be.