CARRECT: 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.
What changed
CARRECT
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€37,293
2024 · €73,526-€36,233
Equity
€1.1m
2024 · €1.0m+€37,293
Cash
€692,025
2024 · €479,809+€212,216
Balance sheet total
€16.1m
2024 · €19.0m-€2.9m
Largest movements
Assets
- Stocks and contracts -€2.6m
down €2.6m (-20.9%), from €12.6m to €9.9m
- Receivables within one year -€702,882
down €702,882 (-14.3%), from €4.9m to €4.2m
of which Other amounts receivable: -€491,156
- Tangible fixed assets +€393,352
up €393,352 (+54.4%), from €722,618 to €1.1m
of which Other tangible fixed assets: +€418,618
- Cash +€212,216
up €212,216 (+44.2%), from €479,809 to €692,025
mainly Stocks and contracts (+€2.6m) and Receivables within one year (+€702,882)
Equity and liabilities
- Trade debts -€2.4m
down €2.4m (-19.1%), from €12.3m to €10.0m
- Other debts -€830,535
down €830,535 (-95.7%), from €867,480 to €36,945
- Tax, wage and social debts +€335,360
up €335,360 (+87.3%), from €384,155 to €719,515
of which Taxes: +€298,057
Income statement
- Turnover -€5.2m
down €5.2m (-11.1%), from €46.9m to €41.7m
- Goods and materials -€5.0m
down €5.0m (-12.2%), from €41.2m to €36.1m
of which Purchases: -€8.5m
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.
Result 2024
€73,526
Turnover
-€5.2m
Other operating income
+€325,960
Goods and materials
+€5.0m
Services and other goods
-€22,900
Staff costs
-€280,970
Depreciation
-€26,385
Other operating charges
+€24,007
Other operating items
+€1,202
Financial income
-€7,861
Financial charges
+€125,977
Taxes
+€3,177
Result 2025
€37,293
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.
From operations
+€796,044
Investment
-€571,395
Financing
-€12,433
Cash 2024
€479,809
From operations (derived)
+€796,044
Net result for the year
+€37,293
Depreciation
+€282,242
Stocks and contracts
+€2.6m
Receivables within one year
+€702,882
Deferred charges and accrued income
+€47,278
Trade debts
-€2.4m
Tax, wage and social debts
+€335,360
Other debts
-€830,535
Accrued charges and deferred income
-€40,923
Investment (derived)
-€571,395
Investment in fixed assets (net)
-€571,395
Financing
-€12,433
Short-term financial debts
-€12,433
Cash 2025
€692,025
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,014,682 | €16,141,796 | -€2.9m | -15.1% |
| Fixed assets | 21/28 | €937,056 | €1,226,209 | +€289,153 | +30.9% |
| Intangible fixed assets | 21 | €204,438 | €100,239 | -€104,199 | -51.0% |
| Tangible fixed assets | 22/27 | €722,618 | €1,115,969 | +€393,352 | +54.4% |
| Plant, machinery and equipment | 23 | €219,502 | €205,292 | -€14,210 | -6.5% |
| Furniture and vehicles | 24 | €43,223 | €32,167 | -€11,056 | -25.6% |
| Other tangible fixed assets | 26 | €459,893 | €878,511 | +€418,618 | +91.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Affiliated companies | 280/1 | €10,000 | €10,000 | = | 0.0% |
| Participating interests | 280 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €18,077,627 | €14,915,587 | -€3.2m | -17.5% |
| Stocks and contracts in progress | 3 | €12,564,116 | €9,940,020 | -€2.6m | -20.9% |
| Stocks | 30/36 | €12,564,116 | €9,940,020 | -€2.6m | -20.9% |
| Goods purchased for resale | 34 | €12,564,116 | €9,940,020 | -€2.6m | -20.9% |
| Amounts receivable within one year | 40/41 | €4,919,976 | €4,217,094 | -€702,882 | -14.3% |
| Trade receivables | 40 | €2,826,509 | €2,614,784 | -€211,725 | -7.5% |
| Other amounts receivable | 41 | €2,093,466 | €1,602,310 | -€491,156 | -23.5% |
| Cash at bank and in hand | 54/58 | €479,809 | €692,025 | +€212,216 | +44.2% |
| Deferred charges and accrued income | 490/1 | €113,726 | €66,447 | -€47,278 | -41.6% |
| Total equity and liabilities | 10/49 | €19,014,682 | €16,141,796 | -€2.9m | -15.1% |
| Equity | 10/15 | €1,042,792 | €1,080,085 | +€37,293 | +3.6% |
| Contributions | 10/11 | €247,743 | €247,743 | = | 0.0% |
| Capital | 10 | €247,743 | €247,743 | = | 0.0% |
| Issued capital | 100 | €247,743 | €247,743 | = | 0.0% |
| Reserves | 13 | €47,034 | €47,034 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,774 | €24,774 | = | 0.0% |
| Legal reserve | 130 | €24,774 | €24,774 | = | 0.0% |
| Distributable reserves | 133 | €22,260 | €22,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €748,015 | €785,308 | +€37,293 | +5.0% |
| Amounts payable | 17/49 | €17,971,890 | €15,061,711 | -€2.9m | -16.2% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,763,119 | €14,893,863 | -€2.9m | -16.2% |
| Financial debts | 43 | €4,170,837 | €4,158,404 | -€12,433 | -0.3% |
| Credit institutions | 430/8 | €4,170,837 | €4,158,404 | -€12,433 | -0.3% |
| Trade debts | 44 | €12,340,648 | €9,978,999 | -€2.4m | -19.1% |
| Suppliers | 440/4 | €12,340,648 | €9,978,999 | -€2.4m | -19.1% |
| Taxes, remuneration and social security | 45 | €384,155 | €719,515 | +€335,360 | +87.3% |
| Taxes | 450/3 | €96,786 | €394,842 | +€298,057 | +308.0% |
| Remuneration and social security | 454/9 | €287,370 | €324,673 | +€37,303 | +13.0% |
| Other amounts payable | 47/48 | €867,480 | €36,945 | -€830,535 | -95.7% |
| Accrued charges and deferred income | 492/3 | €183,771 | €142,848 | -€40,923 | -22.3% |
| Operating income | 70/76A | €47,548,186 | €42,665,904 | -€4.9m | -10.3% |
| Turnover | 70 | €46,897,691 | €41,688,247 | -€5.2m | -11.1% |
| Other operating income | 74 | €649,120 | €975,080 | +€325,960 | +50.2% |
| Non-recurring operating income | 76A | €1,375 | €2,577 | +€1,202 | +87.5% |
| Operating charges | 60/66A | €46,833,239 | €42,108,482 | -€4.7m | -10.1% |
| Goods for resale, raw materials and consumables | 60 | €41,150,499 | €36,119,496 | -€5.0m | -12.2% |
| Purchases | 600/8 | €42,028,773 | €33,495,400 | -€8.5m | -20.3% |
| Change in stocks: decrease (increase) | 609 | -€878,274 | €2,624,096 | +€3.5m | |
| Services and other goods | 61 | €2,434,363 | €2,457,263 | +€22,900 | +0.9% |
| Remuneration, social security and pensions | 62 | €2,954,585 | €3,235,555 | +€280,970 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255,857 | €282,242 | +€26,385 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €37,934 | €13,927 | -€24,007 | -63.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €714,947 | €557,422 | -€157,526 | -22.0% |
| Financial income | 75/76B | €46,529 | €38,668 | -€7,861 | -16.9% |
| Recurring financial income | 75 | €46,529 | €38,668 | -€7,861 | -16.9% |
| Income from current assets | 751 | €44,783 | €37,671 | -€7,112 | -15.9% |
| Other financial income | 752/9 | €1,746 | €997 | -€749 | -42.9% |
| Financial charges | 65/66B | €640,876 | €514,898 | -€125,977 | -19.7% |
| Recurring financial charges | 65 | €640,876 | €514,898 | -€125,977 | -19.7% |
| Debt charges | 650 | €619,355 | €500,708 | -€118,647 | -19.2% |
| Other financial charges | 652/9 | €21,521 | €14,190 | -€7,330 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €120,601 | €81,191 | -€39,410 | -32.7% |
| Income taxes | 67/77 | €47,075 | €43,898 | -€3,177 | -6.7% |
| Taxes | 670/3 | €47,075 | €43,898 | -€3,177 | -6.7% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €73,526 | €37,293 | -€36,233 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,526 | €37,293 | -€36,233 | -49.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.