CD AUTOMOBILE: 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.
CD AUTOMOBILE
Largest movements
- Stocks and contracts +€19,701
up €19,701 (+6.0%), from €326,694 to €346,395
- Cash +€16,564
up €16,564 (+31.6%), from €52,379 to €68,944
mainly Net result for the year (+€39,705) and Tax, wage and social debts (+€13,441)
- Reserves +€39,705
up €39,705 (+77.0%), from €51,588 to €91,293
of which Distributable reserves: +€39,705
- Advances received -€19,600
down €19,600 (-95.1%), from €20,600 to €1,000
- Tax, wage and social debts +€13,441
up €13,441 (+508%), from €2,646 to €16,088
of which Taxes: +€12,824
- Gross operating margin +€43,533
up €43,533 (+153%), from €28,491 to €72,024
- Taxes +€14,552
up €14,552 (+296%), from €4,919 to €19,470
- Staff costs +€2,387
new in 2025: €2,387
- Financial charges -€2,383
down €2,383 (-25.7%), from €9,256 to €6,873
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 | €395,465 | €430,978 | +€35,513 | +9.0% |
| Fixed assets | 21/28 | €9,863 | €8,200 | -€1,663 | -16.9% |
| Tangible fixed assets | 22/27 | €9,863 | €8,200 | -€1,663 | -16.9% |
| Plant, machinery and equipment | 23 | €1,033 | €796 | -€236 | -22.9% |
| Furniture and vehicles | 24 | €1,382 | €727 | -€655 | -47.4% |
| Other tangible fixed assets | 26 | €7,449 | €6,676 | -€773 | -10.4% |
| Current assets | 29/58 | €385,602 | €422,778 | +€37,176 | +9.6% |
| Stocks and contracts in progress | 3 | €326,694 | €346,395 | +€19,701 | +6.0% |
| Stocks | 30/36 | €326,694 | €346,395 | +€19,701 | +6.0% |
| Amounts receivable within one year | 40/41 | €6,529 | €7,440 | +€911 | +14.0% |
| Trade receivables | 40 | €5,636 | €250 | -€5,386 | -95.6% |
| Other amounts receivable | 41 | €893 | €7,190 | +€6,297 | +705% |
| Cash at bank and in hand | 54/58 | €52,379 | €68,944 | +€16,564 | +31.6% |
| Total equity and liabilities | 10/49 | €395,465 | €430,978 | +€35,513 | +9.0% |
| Equity | 10/15 | €64,346 | €104,050 | +€39,705 | +61.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,588 | €91,293 | +€39,705 | +77.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,728 | €89,433 | +€39,705 | +79.8% |
| Profit (loss) carried forward | 14 | €6,557 | €6,557 | = | 0.0% |
| Amounts payable | 17/49 | €331,119 | €326,927 | -€4,192 | -1.3% |
| Amounts payable within one year | 42/48 | €331,119 | €326,927 | -€4,192 | -1.3% |
| Financial debts | 43 | €151,500 | €151,500 | = | 0.0% |
| Credit institutions | 430/8 | €151,500 | €151,500 | = | 0.0% |
| Trade debts | 44 | €0 | €2,187 | +€2,187 | |
| Suppliers | 440/4 | €0 | €2,187 | +€2,187 | |
| Advances received on contracts in progress | 46 | €20,600 | €1,000 | -€19,600 | -95.1% |
| Taxes, remuneration and social security | 45 | €2,646 | €16,088 | +€13,441 | +508% |
| Taxes | 450/3 | €2,646 | €15,470 | +€12,824 | +485% |
| Remuneration and social security | 454/9 | - | €617 | +€617 | |
| Other amounts payable | 47/48 | €156,373 | €156,153 | -€220 | -0.1% |
| Remuneration, social security and pensions | 62 | - | €2,387 | +€2,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,737 | €3,115 | +€379 | +13.8% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €28,491 | €72,024 | +€43,533 | +153% |
| Operating profit (loss) | 9901 | €25,244 | €65,993 | +€40,750 | +161% |
| Financial income | 75/76B | €1 | €54 | +€53 | +5,310% |
| Recurring financial income | 75 | €1 | €54 | +€53 | +5,310% |
| Financial charges | 65/66B | €9,256 | €6,873 | -€2,383 | -25.7% |
| Recurring financial charges | 65 | €9,256 | €6,873 | -€2,383 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €15,989 | €59,175 | +€43,186 | +270% |
| Income taxes | 67/77 | €4,919 | €19,470 | +€14,552 | +296% |
| Profit (loss) for the period | 9904 | €11,070 | €39,705 | +€28,634 | +259% |
| Profit (loss) for the period to be appropriated | 9905 | €11,070 | €39,705 | +€28,634 | +259% |
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 27 October 2026 via checked.be.