CARCITY-HANDIRI: 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.
What changed
CARCITY-HANDIRI
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€65,886
2025 · €17,885+€48,001
Equity
€112,168
2025 · €46,281+€65,886
Cash
€11,532
2025 · €3,215+€8,317
Balance sheet total
€248,322
2025 · €249,662-€1,340
Largest movements
Assets
- Stocks and contracts -€67,629
down €67,629 (-28.5%), from €237,364 to €169,735
of which Stocks: -€67,629
- Receivables within one year +€58,910
up €58,910 (+3,648%), from €1,615 to €60,525
of which Other amounts receivable: +€47,510
- Cash +€8,317
up €8,317 (+259%), from €3,215 to €11,532
mainly Stocks and contracts (+€67,629) and Net result for the year (+€65,886)
Equity and liabilities
- Other debts -€137,925
down €137,925 (-99.2%), from €139,016 to €1,091
- Profit (loss) carried forward +€65,886
up €65,886 (+255%), from €25,821 to €91,708
- Trade debts +€53,388
up €53,388 (+153%), from €34,795 to €88,183
of which Suppliers: +€53,388
- Tax, wage and social debts +€24,492
up €24,492 (+1,297%), from €1,888 to €26,381
of which Taxes: +€21,492
- Advances received -€7,182
down €7,182 (-25.9%), from €27,682 to €20,500
Income statement
- Gross operating margin +€53,184
up €53,184 (+187%), from €28,495 to €81,679
- Taxes +€12,842
new in 2026: €12,842
- Financial charges -€7,888
down €7,888 (-93.2%), from €8,463 to €574
From the 2025 result to the 2026 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.
Result 2025
€17,885
Gross operating margin
+€53,184
Depreciation
-€759
Other operating charges
+€308
Financial income
+€223
Financial charges
+€7,888
Taxes
-€12,842
Result 2026
€65,886
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€8,317
Investment
€0
Financing
-€0
Cash 2025
€3,215
From operations (derived)
+€8,317
Net result for the year
+€65,886
Depreciation
+€937
Stocks and contracts
+€67,629
Receivables within one year
-€58,910
Trade debts
+€53,388
Tax, wage and social debts
+€24,492
Advances received
-€7,182
Other debts
-€137,925
Financing
-€0
Contributions, distributions and other
-€0
Cash 2026
€11,532
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,662 | €248,322 | -€1,340 | -0.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €7,468 | €6,531 | -€937 | -12.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,343 | €6,406 | -€937 | -12.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €7,343 | €6,406 | -€937 | -12.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €242,194 | €241,792 | -€402 | -0.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €237,364 | €169,735 | -€67,629 | -28.5% |
| Stocks | 30/36 | €237,364 | €169,735 | -€67,629 | -28.5% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,615 | €60,525 | +€58,910 | +3,648% |
| Trade receivables | 40 | €250 | €11,650 | +€11,400 | +4,560% |
| Other amounts receivable | 41 | €1,365 | €48,875 | +€47,510 | +3,480% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,215 | €11,532 | +€8,317 | +259% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €249,662 | €248,322 | -€1,340 | -0.5% |
| Equity | 10/15 | €46,281 | €112,168 | +€65,886 | +142% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,821 | €91,708 | +€65,886 | +255% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €203,381 | €136,155 | -€67,226 | -33.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €203,381 | €136,155 | -€67,226 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €34,795 | €88,183 | +€53,388 | +153% |
| Suppliers | 440/4 | €34,795 | €88,183 | +€53,388 | +153% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €27,682 | €20,500 | -€7,182 | -25.9% |
| Taxes, remuneration and social security | 45 | €1,888 | €26,381 | +€24,492 | +1,297% |
| Taxes | 450/3 | €1,888 | €23,381 | +€21,492 | +1,138% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €139,016 | €1,091 | -€137,925 | -99.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €937 | +€759 | +426% |
| Other operating charges | 640/8 | €1,970 | €1,663 | -€308 | -15.6% |
| Gross operating margin | 9900 | €28,495 | €81,679 | +€53,184 | +187% |
| Operating profit (loss) | 9901 | €26,347 | €79,079 | +€52,733 | +200% |
| Financial income | 75/76B | €1 | €224 | +€223 | +20,807% |
| Recurring financial income | 75 | €1 | €224 | +€223 | +20,807% |
| Financial charges | 65/66B | €8,463 | €574 | -€7,888 | -93.2% |
| Recurring financial charges | 65 | €8,463 | €574 | -€7,888 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €17,885 | €78,729 | +€60,844 | +340% |
| Income taxes | 67/77 | - | €12,842 | +€12,842 | |
| Profit (loss) for the period | 9904 | €17,885 | €65,886 | +€48,001 | +268% |
| Profit (loss) for the period to be appropriated | 9905 | €17,885 | €65,886 | +€48,001 | +268% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.