CARS: 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.
CARS
Largest movements
- Stocks and contracts +€6,983
up €6,983 (+23.5%), from €29,739 to €36,722
- Receivables within one year -€5,673
down €5,673 (-68.3%), from €8,301 to €2,628
of which Trade receivables: -€5,673
- Tangible fixed assets -€4,850
no longer reported in 2025 (was €4,850)
- Cash +€1,489
up €1,489 (+13.3%), from €11,217 to €12,706
mainly Trade debts (+€15,002) and Receivables within one year (+€5,673)
- Trade debts +€15,002
up €15,002 (+322%), from €4,660 to €19,662
- Other debts -€10,081
down €10,081 (-41.8%), from €24,108 to €14,026
- Debts after one year -€8,750
no longer reported in 2025 (was €8,750)
- Tax, wage and social debts +€3,930
up €3,930 (+94.2%), from €4,172 to €8,102
- Profit (loss) carried forward -€2,152
down €2,152 (-34.8%), from -€6,182 to -€8,335
- Gross operating margin -€21,175
down €21,175 (-85.1%), from €24,885 to €3,710
- Provisions +€4,850
new in 2025: €4,850
- Financial charges -€855
down €855 (-78.2%), from €1,093 to €238
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,107 | €52,055 | -€2,051 | -3.8% |
| Fixed assets | 21/28 | €4,850 | - | -€4,850 | |
| Tangible fixed assets | 22/27 | €4,850 | - | -€4,850 | |
| Furniture and vehicles | 24 | €4,850 | - | -€4,850 | |
| Current assets | 29/58 | €49,257 | €52,055 | +€2,799 | +5.7% |
| Stocks and contracts in progress | 3 | €29,739 | €36,722 | +€6,983 | +23.5% |
| Stocks | 30/36 | €29,739 | €36,722 | +€6,983 | +23.5% |
| Amounts receivable within one year | 40/41 | €8,301 | €2,628 | -€5,673 | -68.3% |
| Trade receivables | 40 | €8,122 | €2,449 | -€5,673 | -69.8% |
| Other amounts receivable | 41 | €179 | €179 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,217 | €12,706 | +€1,489 | +13.3% |
| Total equity and liabilities | 10/49 | €54,107 | €52,055 | -€2,051 | -3.8% |
| Equity | 10/15 | €12,418 | €10,265 | -€2,152 | -17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,182 | -€8,335 | -€2,152 | -34.8% |
| Amounts payable | 17/49 | €41,689 | €41,790 | +€101 | +0.2% |
| Amounts payable after more than one year | 17 | €8,750 | - | -€8,750 | |
| Financial debts | 170/4 | €8,750 | - | -€8,750 | |
| Amounts payable within one year | 42/48 | €32,939 | €41,790 | +€8,851 | +26.9% |
| Trade debts | 44 | €4,660 | €19,662 | +€15,002 | +322% |
| Suppliers | 440/4 | €4,660 | €19,662 | +€15,002 | +322% |
| Taxes, remuneration and social security | 45 | €4,172 | €8,102 | +€3,930 | +94.2% |
| Taxes | 450/3 | €4,172 | €8,102 | +€3,930 | +94.2% |
| Other amounts payable | 47/48 | €24,108 | €14,026 | -€10,081 | -41.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €4,850 | +€4,850 | |
| Other operating charges | 640/8 | €609 | €775 | +€166 | +27.3% |
| Gross operating margin | 9900 | €24,885 | €3,710 | -€21,175 | -85.1% |
| Operating profit (loss) | 9901 | €24,277 | -€1,914 | -€26,191 | |
| Financial charges | 65/66B | €1,093 | €238 | -€855 | -78.2% |
| Recurring financial charges | 65 | €1,093 | €238 | -€855 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €23,184 | -€2,152 | -€25,336 | |
| Profit (loss) for the period | 9904 | €23,184 | -€2,152 | -€25,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,184 | -€2,152 | -€25,336 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.