CARROSSERIE CD: 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
CARROSSERIE CD
NACE 95.314, Bodywork repair (including spraying and painting)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€94,500
2024 · €112,571-€18,070
Equity
€520,240
2024 · €534,840-€14,601
Cash
€147,417
2024 · €215,826-€68,409
Balance sheet total
€679,044
2024 · €719,479-€40,435
Largest movements
Assets
- Cash -€68,409
down €68,409 (-31.7%), from €215,826 to €147,417
mainly Contributions, distributions and other (-€109,101) and Current investments (-€50,000)
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Tangible fixed assets -€27,569
down €27,569 (-7.4%), from €372,703 to €345,134
of which Land and buildings: -€23,453
Equity and liabilities
- Debts after one year -€37,064
down €37,064 (-37.8%), from €98,077 to €61,014
- Reserves -€13,166
down €13,166 (-2.6%), from €510,032 to €496,866
- Trade debts +€9,067
up €9,067 (+30.1%), from €30,079 to €39,145
Income statement
- Gross operating margin -€20,049
down €20,049 (-7.7%), from €260,816 to €240,767
- Taxes -€8,768
down €8,768 (-18.4%), from €47,605 to €38,837
- Staff costs +€6,821
up €6,821 (+13.2%), from €51,544 to €58,365
- Depreciation +€3,057
up €3,057 (+7.0%), from €43,472 to €46,529
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
€112,571
Gross operating margin
-€20,049
Staff costs
-€6,821
Depreciation
-€3,057
Other operating charges
-€126
Other operating items
-€3
Financial income
+€2,166
Financial charges
+€1,052
Taxes
+€8,768
Result 2025
€94,500
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€145,014
Investment
-€68,960
Financing
-€144,464
Cash 2024
€215,826
From operations (derived)
+€145,014
Net result for the year
+€94,500
Depreciation
+€46,529
Stocks and contracts
-€1,591
Receivables within one year
-€6,278
Deferred charges and accrued income
+€2,326
Smaller working-capital items
-€352
Trade debts
+€9,067
Tax, wage and social debts
+€790
Advances received
+€2,300
Other debts
-€2,277
Investment (derived)
-€68,960
Investment in fixed assets (net)
-€18,960
Current investments
-€50,000
Financing
-€144,464
Debts after one year
-€37,064
Current portion of long-term debt
+€1,090
Short-term financial debts
+€612
Contributions, distributions and other
-€109,101
Cash 2025
€147,417
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €719,479 | €679,044 | -€40,435 | -5.6% |
| Fixed assets | 21/28 | €373,028 | €345,459 | -€27,569 | -7.4% |
| Tangible fixed assets | 22/27 | €372,703 | €345,134 | -€27,569 | -7.4% |
| Land and buildings | 22 | €330,399 | €306,946 | -€23,453 | -7.1% |
| Plant, machinery and equipment | 23 | €7,538 | €9,984 | +€2,445 | +32.4% |
| Furniture and vehicles | 24 | €26,342 | €20,696 | -€5,647 | -21.4% |
| Other tangible fixed assets | 26 | €8,423 | €7,508 | -€915 | -10.9% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €346,451 | €333,585 | -€12,865 | -3.7% |
| Stocks and contracts in progress | 3 | €14,102 | €15,693 | +€1,591 | +11.3% |
| Stocks | 30/36 | €14,102 | €15,693 | +€1,591 | +11.3% |
| Amounts receivable within one year | 40/41 | €8,838 | €15,116 | +€6,278 | +71.0% |
| Trade receivables | 40 | €8,834 | €14,706 | +€5,872 | +66.5% |
| Other amounts receivable | 41 | €3 | €410 | +€406 | +12,097% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €215,826 | €147,417 | -€68,409 | -31.7% |
| Deferred charges and accrued income | 490/1 | €7,685 | €5,359 | -€2,326 | -30.3% |
| Total equity and liabilities | 10/49 | €719,479 | €679,044 | -€40,435 | -5.6% |
| Equity | 10/15 | €534,840 | €520,240 | -€14,601 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €510,032 | €496,866 | -€13,166 | -2.6% |
| Distributable reserves | 133 | €510,032 | €496,866 | -€13,166 | -2.6% |
| Investment grants | 15 | €18,609 | €17,173 | -€1,435 | -7.7% |
| Provisions and deferred taxes | 16 | €1,671 | €1,494 | -€177 | -10.6% |
| Deferred taxes | 168 | €1,671 | €1,494 | -€177 | -10.6% |
| Amounts payable | 17/49 | €182,967 | €157,310 | -€25,657 | -14.0% |
| Amounts payable after more than one year | 17 | €98,077 | €61,014 | -€37,064 | -37.8% |
| Financial debts | 170/4 | €98,077 | €61,014 | -€37,064 | -37.8% |
| Amounts payable within one year | 42/48 | €84,604 | €96,185 | +€11,581 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €35,974 | €37,064 | +€1,090 | +3.0% |
| Financial debts | 43 | - | €612 | +€612 | |
| Credit institutions | 430/8 | - | €612 | +€612 | |
| Trade debts | 44 | €30,079 | €39,145 | +€9,067 | +30.1% |
| Suppliers | 440/4 | €30,079 | €39,145 | +€9,067 | +30.1% |
| Advances received on contracts in progress | 46 | - | €2,300 | +€2,300 | |
| Taxes, remuneration and social security | 45 | €14,608 | €15,398 | +€790 | +5.4% |
| Taxes | 450/3 | €10,462 | €10,856 | +€394 | +3.8% |
| Remuneration and social security | 454/9 | €4,146 | €4,542 | +€397 | +9.6% |
| Other amounts payable | 47/48 | €3,943 | €1,666 | -€2,277 | -57.7% |
| Accrued charges and deferred income | 492/3 | €286 | €112 | -€175 | -61.0% |
| Non-recurring operating income | 76A | €1 | €11 | +€11 | +1,501% |
| Remuneration, social security and pensions | 62 | €51,544 | €58,365 | +€6,821 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,472 | €46,529 | +€3,057 | +7.0% |
| Other operating charges | 640/8 | €4,267 | €4,392 | +€126 | +2.9% |
| Non-recurring operating charges | 66A | €1 | €4 | +€3 | +374% |
| Gross operating margin | 9900 | €260,816 | €240,767 | -€20,049 | -7.7% |
| Operating profit (loss) | 9901 | €161,532 | €131,476 | -€30,056 | -18.6% |
| Financial income | 75/76B | €3,551 | €5,717 | +€2,166 | +61.0% |
| Recurring financial income | 75 | €3,551 | €5,717 | +€2,166 | +61.0% |
| Financial charges | 65/66B | €5,085 | €4,033 | -€1,052 | -20.7% |
| Recurring financial charges | 65 | €5,085 | €4,033 | -€1,052 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €159,998 | €133,160 | -€26,838 | -16.8% |
| Transfer from deferred taxes | 780 | €177 | €177 | = | 0.0% |
| Income taxes | 67/77 | €47,605 | €38,837 | -€8,768 | -18.4% |
| Profit (loss) for the period | 9904 | €112,571 | €94,500 | -€18,070 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,571 | €94,500 | -€18,070 | -16.1% |
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 17 October 2026 via checked.be.