CFA Car: 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.
CFA Car
Largest movements
- Receivables within one year -€7,762
down €7,762 (-23.3%), from €33,361 to €25,599
of which Trade receivables: -€9,582
- Tangible fixed assets -€3,413
down €3,413 (-31.9%), from €10,696 to €7,283
- Cash -€553
down €553 (-8.5%), from €6,466 to €5,913
mainly Trade debts (-€10,143) and Tax, wage and social debts (-€1,545)
- Trade debts -€10,143
down €10,143 (-48.2%), from €21,061 to €10,919
- Tax, wage and social debts -€1,545
down €1,545 (-65.6%), from €2,355 to €810
- Gross operating margin -€1,163
down €1,163 (-17.4%), from €6,668 to €5,505
- Other operating charges -€539
down €539 (-20.6%), from €2,615 to €2,075
- Depreciation +€457
up €457 (+15.5%), from €2,956 to €3,413
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 | €50,523 | €39,075 | -€11,448 | -22.7% |
| Fixed assets | 21/28 | €10,696 | €7,283 | -€3,413 | -31.9% |
| Tangible fixed assets | 22/27 | €10,696 | €7,283 | -€3,413 | -31.9% |
| Furniture and vehicles | 24 | €10,696 | €7,283 | -€3,413 | -31.9% |
| Current assets | 29/58 | €39,827 | €31,792 | -€8,035 | -20.2% |
| Amounts receivable within one year | 40/41 | €33,361 | €25,599 | -€7,762 | -23.3% |
| Trade receivables | 40 | €25,134 | €15,552 | -€9,582 | -38.1% |
| Other amounts receivable | 41 | €8,226 | €10,047 | +€1,821 | +22.1% |
| Cash at bank and in hand | 54/58 | €6,466 | €5,913 | -€553 | -8.5% |
| Deferred charges and accrued income | 490/1 | - | €280 | +€280 | |
| Total equity and liabilities | 10/49 | €50,523 | €39,075 | -€11,448 | -22.7% |
| Equity | 10/15 | €27,107 | €26,866 | -€241 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,447 | €8,206 | -€241 | -2.9% |
| Amounts payable | 17/49 | €23,416 | €12,209 | -€11,207 | -47.9% |
| Amounts payable within one year | 42/48 | €23,416 | €12,209 | -€11,207 | -47.9% |
| Trade debts | 44 | €21,061 | €10,919 | -€10,143 | -48.2% |
| Suppliers | 440/4 | €21,061 | €10,919 | -€10,143 | -48.2% |
| Taxes, remuneration and social security | 45 | €2,355 | €810 | -€1,545 | -65.6% |
| Taxes | 450/3 | €2,355 | €810 | -€1,545 | -65.6% |
| Other amounts payable | 47/48 | - | €481 | +€481 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,956 | €3,413 | +€457 | +15.5% |
| Other operating charges | 640/8 | €2,615 | €2,075 | -€539 | -20.6% |
| Gross operating margin | 9900 | €6,668 | €5,505 | -€1,163 | -17.4% |
| Operating profit (loss) | 9901 | €1,097 | €17 | -€1,080 | -98.5% |
| Financial charges | 65/66B | €236 | €258 | +€22 | +9.2% |
| Recurring financial charges | 65 | €236 | €258 | +€22 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €861 | -€241 | -€1,102 | |
| Profit (loss) for the period | 9904 | €861 | -€241 | -€1,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €861 | -€241 | -€1,102 |
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 19 October 2026 via checked.be.