CHEVY MOTOR: 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.
CHEVY MOTOR
Largest movements
- Stocks and contracts +€37,784
up €37,784 (+14.3%), from €264,942 to €302,726
- Cash -€35,104
down €35,104 (-51.4%), from €68,262 to €33,157
mainly Stocks and contracts (-€37,784) and Trade debts (-€28,567)
- Receivables within one year -€18,309
down €18,309 (-57.6%), from €31,761 to €13,452
- Tangible fixed assets +€4,069
up €4,069 (+140%), from €2,896 to €6,965
of which Furniture and vehicles: +€5,157
- Other debts +€29,242
up €29,242 (+12.6%), from €231,539 to €260,781
- Trade debts -€28,567
down €28,567 (-75.4%), from €37,869 to €9,302
- Advances received -€11,708
down €11,708 (-46.6%), from €25,100 to €13,392
- Profit (loss) carried forward +€4,705
up €4,705 (+2.2%), from -€212,901 to -€208,196
- Gross operating margin -€12,079
down €12,079 (-44.0%), from €27,468 to €15,389
- Financial charges -€2,893
down €2,893 (-29.9%), from €9,673 to €6,780
- Other operating charges -€1,753
down €1,753 (-38.8%), from €4,521 to €2,768
- Depreciation -€1,320
down €1,320 (-52.8%), from €2,501 to €1,181
- Staff costs -€426
down €426 (-100%), from €426 to €0
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 | €368,181 | €358,433 | -€9,748 | -2.6% |
| Fixed assets | 21/28 | €2,896 | €6,965 | +€4,069 | +140% |
| Tangible fixed assets | 22/27 | €2,896 | €6,965 | +€4,069 | +140% |
| Plant, machinery and equipment | 23 | €2,806 | €1,718 | -€1,088 | -38.8% |
| Furniture and vehicles | 24 | €90 | €5,247 | +€5,157 | +5,726% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €365,285 | €351,468 | -€13,817 | -3.8% |
| Stocks and contracts in progress | 3 | €264,942 | €302,726 | +€37,784 | +14.3% |
| Stocks | 30/36 | €264,942 | €302,726 | +€37,784 | +14.3% |
| Amounts receivable within one year | 40/41 | €31,761 | €13,452 | -€18,309 | -57.6% |
| Trade receivables | 40 | €31,761 | €13,452 | -€18,309 | -57.6% |
| Current investments | 50/53 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,262 | €33,157 | -€35,104 | -51.4% |
| Deferred charges and accrued income | 490/1 | €196 | €2,008 | +€1,812 | +925% |
| Total equity and liabilities | 10/49 | €368,181 | €358,433 | -€9,748 | -2.6% |
| Equity | 10/15 | -€144,701 | -€139,996 | +€4,705 | +3.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,901 | -€208,196 | +€4,705 | +2.2% |
| Amounts payable | 17/49 | €512,882 | €498,429 | -€14,453 | -2.8% |
| Amounts payable after more than one year | 17 | €95,000 | €95,000 | = | 0.0% |
| Other amounts payable | 178/9 | €95,000 | €95,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €417,882 | €403,429 | -€14,453 | -3.5% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €37,869 | €9,302 | -€28,567 | -75.4% |
| Suppliers | 440/4 | €37,869 | €9,302 | -€28,567 | -75.4% |
| Advances received on contracts in progress | 46 | €25,100 | €13,392 | -€11,708 | -46.6% |
| Taxes, remuneration and social security | 45 | €23,375 | €19,955 | -€3,420 | -14.6% |
| Taxes | 450/3 | €23,375 | €19,955 | -€3,420 | -14.6% |
| Other amounts payable | 47/48 | €231,539 | €260,781 | +€29,242 | +12.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €426 | €0 | -€426 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,501 | €1,181 | -€1,320 | -52.8% |
| Other operating charges | 640/8 | €4,521 | €2,768 | -€1,753 | -38.8% |
| Non-recurring operating charges | 66A | €1,251 | €0 | -€1,251 | -100% |
| Gross operating margin | 9900 | €27,468 | €15,389 | -€12,079 | -44.0% |
| Operating profit (loss) | 9901 | €18,768 | €11,440 | -€7,328 | -39.0% |
| Financial income | 75/76B | €5 | €45 | +€40 | +729% |
| Recurring financial income | 75 | €5 | €45 | +€40 | +729% |
| Financial charges | 65/66B | €9,673 | €6,780 | -€2,893 | -29.9% |
| Recurring financial charges | 65 | €9,673 | €6,780 | -€2,893 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €9,100 | €4,705 | -€4,396 | -48.3% |
| Profit (loss) for the period | 9904 | €9,100 | €4,705 | -€4,396 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,100 | €4,705 | -€4,396 | -48.3% |
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.