CHASSIS FACTORY: 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.
CHASSIS FACTORY
Largest movements
- Cash -€48,568
down €48,568 (-41.5%), from €117,152 to €68,585
mainly Trade debts (-€40,639) and Investment in fixed assets (net) (-€36,607)
- Tangible fixed assets +€29,286
new in 2025: €29,286
- Receivables within one year -€16,417
down €16,417 (-76.4%), from €21,501 to €5,084
of which Trade receivables: -€9,348
- Trade debts -€40,639
down €40,639 (-57.1%), from €71,146 to €30,506
- Other debts -€12,046
down €12,046 (-92.7%), from €13,000 to €954
- Debts after one year +€11,130
new in 2025: €11,130
- Current portion of long-term debt +€6,678
new in 2025: €6,678
- Profit (loss) carried forward -€3,841
down €3,841 (-12.0%), from €31,927 to €28,086
- Turnover -€90,748
down €90,748 (-47.3%), from €191,877 to €101,129
- Purchases and services -€68,467
down €68,467 (-43.5%), from €157,234 to €88,767
- Gross operating margin -€22,281
down €22,281 (-64.3%), from €34,644 to €12,362
- Depreciation +€7,321
new in 2025: €7,321
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 | €139,673 | €102,955 | -€36,718 | -26.3% |
| Fixed assets | 21/28 | - | €29,286 | +€29,286 | |
| Tangible fixed assets | 22/27 | - | €29,286 | +€29,286 | |
| Furniture and vehicles | 24 | - | €29,286 | +€29,286 | |
| Current assets | 29/58 | €139,673 | €73,669 | -€66,004 | -47.3% |
| Amounts receivable within one year | 40/41 | €21,501 | €5,084 | -€16,417 | -76.4% |
| Trade receivables | 40 | €9,348 | - | -€9,348 | |
| Other amounts receivable | 41 | €12,153 | €5,084 | -€7,069 | -58.2% |
| Cash at bank and in hand | 54/58 | €117,152 | €68,585 | -€48,568 | -41.5% |
| Deferred charges and accrued income | 490/1 | €1,019 | - | -€1,019 | |
| Total equity and liabilities | 10/49 | €139,673 | €102,955 | -€36,718 | -26.3% |
| Equity | 10/15 | €50,527 | €46,686 | -€3,841 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,927 | €28,086 | -€3,841 | -12.0% |
| Amounts payable | 17/49 | €89,146 | €56,269 | -€32,877 | -36.9% |
| Amounts payable after more than one year | 17 | - | €11,130 | +€11,130 | |
| Financial debts | 170/4 | - | €11,130 | +€11,130 | |
| Amounts payable within one year | 42/48 | €89,146 | €45,138 | -€44,008 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,678 | +€6,678 | |
| Trade debts | 44 | €71,146 | €30,506 | -€40,639 | -57.1% |
| Suppliers | 440/4 | €71,146 | €30,506 | -€40,639 | -57.1% |
| Taxes, remuneration and social security | 45 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Remuneration and social security | 454/9 | €5,000 | €7,000 | +€2,000 | +40.0% |
| Other amounts payable | 47/48 | €13,000 | €954 | -€12,046 | -92.7% |
| Turnover | 70 | €191,877 | €101,129 | -€90,748 | -47.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,234 | €88,767 | -€68,467 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,321 | +€7,321 | |
| Non-recurring operating charges | 66A | €321 | - | -€321 | |
| Gross operating margin | 9900 | €34,644 | €12,362 | -€22,281 | -64.3% |
| Operating profit (loss) | 9901 | €34,323 | €5,041 | -€29,282 | -85.3% |
| Financial income | 75/76B | €69 | €723 | +€654 | +948% |
| Recurring financial income | 75 | €69 | €723 | +€654 | +948% |
| Financial charges | 65/66B | €51 | €45 | -€6 | -12.3% |
| Recurring financial charges | 65 | €51 | €45 | -€6 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €34,341 | €5,719 | -€28,622 | -83.3% |
| Transfer to deferred taxes | 680 | €2,032 | €9,560 | +€7,528 | +370% |
| Profit (loss) for the period | 9904 | €32,308 | -€3,841 | -€36,149 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,308 | -€3,841 | -€36,149 |
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 26 October 2026 via checked.be.