CARMANAGER: what changed
Two fiscal 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.
CARMANAGER
Largest movements
- Cash -€103,154
down €103,154 (-43.3%), from €238,118 to €134,963
mainly Trade debts (-€103,132) and Tax, wage and social debts (-€15,926)
- Receivables within one year -€6,173
down €6,173 (-4.6%), from €132,829 to €126,656
of which Trade receivables: -€21,992
- Trade debts -€103,132
down €103,132 (-69.1%), from €149,298 to €46,166
- Tax, wage and social debts -€15,926
down €15,926 (-82.3%), from €19,357 to €3,431
- Gross operating margin -€48,444
down €48,444 (-55.5%), from €87,340 to €38,896
- Other operating charges -€13,255
down €13,255 (-73.2%), from €18,097 to €4,842
- Taxes -€10,908
down €10,908 (-84.7%), from €12,882 to €1,974
- Depreciation +€5,466
up €5,466 (+137.9%), from €3,963 to €9,429
- Financial charges -€2,384
down €2,384 (-10.8%), from €22,039 to €19,655
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 | €584,915 | €472,865 | -€112,050 | -19.2% |
| Fixed assets | 21/28 | €6,330 | €6,922 | +€592 | +9.3% |
| Tangible fixed assets | 22/27 | €6,330 | €6,922 | +€592 | +9.3% |
| Furniture and vehicles | 24 | €6,330 | €6,922 | +€592 | +9.3% |
| Current assets | 29/58 | €578,585 | €465,943 | -€112,642 | -19.5% |
| Stocks and contracts in progress | 3 | €207,638 | €203,610 | -€4,028 | -1.9% |
| Stocks | 30/36 | €207,638 | €203,610 | -€4,028 | -1.9% |
| Amounts receivable within one year | 40/41 | €132,829 | €126,656 | -€6,173 | -4.6% |
| Trade receivables | 40 | €41,543 | €19,552 | -€21,992 | -52.9% |
| Other amounts receivable | 41 | €91,286 | €107,104 | +€15,818 | +17.3% |
| Cash at bank and in hand | 54/58 | €238,118 | €134,963 | -€103,154 | -43.3% |
| Deferred charges and accrued income | 490/1 | - | €714 | +€714 | |
| Total equity and liabilities | 10/49 | €584,915 | €472,865 | -€112,050 | -19.2% |
| Equity | 10/15 | €106,217 | €109,523 | +€3,307 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,015 | €70,322 | +€3,307 | +4.9% |
| Amounts payable | 17/49 | €478,699 | €363,341 | -€115,357 | -24.1% |
| Amounts payable within one year | 42/48 | €475,321 | €360,813 | -€114,508 | -24.1% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €149,298 | €46,166 | -€103,132 | -69.1% |
| Suppliers | 440/4 | €149,298 | €46,166 | -€103,132 | -69.1% |
| Taxes, remuneration and social security | 45 | €19,357 | €3,431 | -€15,926 | -82.3% |
| Taxes | 450/3 | €19,357 | €3,431 | -€15,926 | -82.3% |
| Other amounts payable | 47/48 | €6,665 | €11,215 | +€4,550 | +68.3% |
| Accrued charges and deferred income | 492/3 | €3,378 | €2,529 | -€849 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,963 | €9,429 | +€5,466 | +137.9% |
| Other operating charges | 640/8 | €18,097 | €4,842 | -€13,255 | -73.2% |
| Gross operating margin | 9900 | €87,340 | €38,896 | -€48,444 | -55.5% |
| Operating profit (loss) | 9901 | €65,280 | €24,625 | -€40,655 | -62.3% |
| Financial income | 75/76B | €2 | €311 | +€309 | +14622.3% |
| Recurring financial income | 75 | €2 | €311 | +€309 | +14622.3% |
| Financial charges | 65/66B | €22,039 | €19,655 | -€2,384 | -10.8% |
| Recurring financial charges | 65 | €22,039 | €19,655 | -€2,384 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €43,243 | €5,281 | -€37,962 | -87.8% |
| Income taxes | 67/77 | €12,882 | €1,974 | -€10,908 | -84.7% |
| Profit (loss) for the period | 9904 | €30,362 | €3,307 | -€27,055 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,362 | €3,307 | -€27,055 | -89.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.