CIAC Ledeberg: 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.
What changed
CIAC Ledeberg
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€118,790
2024 · €60,098+€58,693
Equity
€1.3m
2024 · €1.2m+€118,790
Cash
€182,183
2024 · €221,266-€39,083
Balance sheet total
€7.2m
2024 · €8.8m-€1.7m
Largest movements
Assets
- Stocks and contracts -€1.5m
down €1.5m (-21.1%), from €7.0m to €5.6m
of which Stocks: -€1.5m
- Deferred charges and accrued income -€245,732
down €245,732 (-85.9%), from €286,090 to €40,358
- Tangible fixed assets +€96,244
up €96,244 (+28.1%), from €342,250 to €438,494
of which Furniture and vehicles: +€86,997
Equity and liabilities
- Trade debts -€3.3m
down €3.3m (-65.6%), from €5.1m to €1.8m
- Short-term financial debts +€750,000
up €750,000 (+60.0%), from €1.3m to €2.0m
- Other debts +€634,963
up €634,963 (+269%), from €235,938 to €870,900
- Accrued charges and deferred income +€155,020
up €155,020 (+67.4%), from €230,054 to €385,073
- Profit (loss) carried forward +€118,790
up €118,790 (+16.1%), from €737,978 to €856,768
Income statement
- Turnover -€1.3m
down €1.3m (-4.6%), from €28.2m to €26.9m
- Goods and materials -€1.1m
down €1.1m (-4.3%), from €24.9m to €23.8m
of which Purchases: -€1.9m
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.
Result 2024
€60,098
Turnover
-€1.3m
Other operating income
+€61,911
Goods and materials
+€1.1m
Services and other goods
-€73,440
Staff costs
+€6,870
Depreciation
+€37,732
Write-downs
+€191,963
Provisions
-€47,111
Other operating charges
+€26,660
Other operating items
-€60,800
Financial income
+€3,471
Financial charges
+€155,413
Taxes
-€22,686
Result 2025
€118,790
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€578,324
Investment
-€210,759
Financing
+€750,000
Cash 2024
€221,266
From operations (derived)
-€578,324
Net result for the year
+€118,790
Depreciation
+€116,682
Stocks and contracts
+€1.5m
Receivables within one year
-€8,370
Deferred charges and accrued income
+€245,732
Provisions
+€50,800
Trade debts
-€3.3m
Tax, wage and social debts
+€2,891
Advances received
-€29,714
Other debts
+€634,963
Accrued charges and deferred income
+€155,020
Investment (derived)
-€210,759
Investment in fixed assets (net)
-€210,759
Financing
+€750,000
Short-term financial debts
+€750,000
Cash 2025
€182,183
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,830,495 | €7,166,183 | -€1.7m | -18.8% |
| Fixed assets | 21/28 | €352,933 | €447,011 | +€94,077 | +26.7% |
| Intangible fixed assets | 21 | €5,597 | €3,430 | -€2,167 | -38.7% |
| Tangible fixed assets | 22/27 | €342,250 | €438,494 | +€96,244 | +28.1% |
| Plant, machinery and equipment | 23 | €195,740 | €204,986 | +€9,247 | +4.7% |
| Furniture and vehicles | 24 | €146,510 | €233,508 | +€86,997 | +59.4% |
| Financial fixed assets | 28 | €5,086 | €5,086 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,086 | €5,086 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,086 | €5,086 | = | 0.0% |
| Current assets | 29/58 | €8,477,562 | €6,719,173 | -€1.8m | -20.7% |
| Stocks and contracts in progress | 3 | €7,039,054 | €5,557,110 | -€1.5m | -21.1% |
| Stocks | 30/36 | €7,039,054 | €5,543,247 | -€1.5m | -21.3% |
| Goods purchased for resale | 34 | €7,039,054 | €5,543,247 | -€1.5m | -21.3% |
| Contracts in progress | 37 | - | €13,863 | +€13,863 | |
| Amounts receivable within one year | 40/41 | €931,151 | €939,521 | +€8,370 | +0.9% |
| Trade receivables | 40 | €897,979 | €885,536 | -€12,443 | -1.4% |
| Other amounts receivable | 41 | €33,172 | €53,985 | +€20,813 | +62.7% |
| Cash at bank and in hand | 54/58 | €221,266 | €182,183 | -€39,083 | -17.7% |
| Deferred charges and accrued income | 490/1 | €286,090 | €40,358 | -€245,732 | -85.9% |
| Total equity and liabilities | 10/49 | €8,830,495 | €7,166,183 | -€1.7m | -18.8% |
| Equity | 10/15 | €1,177,978 | €1,296,768 | +€118,790 | +10.1% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €737,978 | €856,768 | +€118,790 | +16.1% |
| Provisions and deferred taxes | 16 | €50,000 | €100,800 | +€50,800 | +102% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €100,800 | +€50,800 | +102% |
| Other liabilities and charges | 164/5 | €50,000 | €100,800 | +€50,800 | +102% |
| Amounts payable | 17/49 | €7,602,517 | €5,768,615 | -€1.8m | -24.1% |
| Amounts payable within one year | 42/48 | €7,372,464 | €5,383,542 | -€2.0m | -27.0% |
| Financial debts | 43 | €1,250,000 | €2,000,000 | +€750,000 | +60.0% |
| Credit institutions | 430/8 | €1,250,000 | €2,000,000 | +€750,000 | +60.0% |
| Trade debts | 44 | €5,101,335 | €1,754,273 | -€3.3m | -65.6% |
| Suppliers | 440/4 | €5,101,335 | €1,754,273 | -€3.3m | -65.6% |
| Advances received on contracts in progress | 46 | €561,819 | €532,105 | -€29,714 | -5.3% |
| Taxes, remuneration and social security | 45 | €223,372 | €226,263 | +€2,891 | +1.3% |
| Taxes | 450/3 | €47,503 | €49,542 | +€2,039 | +4.3% |
| Remuneration and social security | 454/9 | €175,869 | €176,721 | +€853 | +0.5% |
| Other amounts payable | 47/48 | €235,938 | €870,900 | +€634,963 | +269% |
| Accrued charges and deferred income | 492/3 | €230,054 | €385,073 | +€155,020 | +67.4% |
| Operating income | 70/76A | €28,434,186 | €27,194,198 | -€1.2m | -4.4% |
| Turnover | 70 | €28,153,375 | €26,851,476 | -€1.3m | -4.6% |
| Other operating income | 74 | €280,811 | €342,722 | +€61,911 | +22.0% |
| Operating charges | 60/66A | €28,006,546 | €26,844,063 | -€1.2m | -4.2% |
| Goods for resale, raw materials and consumables | 60 | €24,866,419 | €23,785,810 | -€1.1m | -4.3% |
| Purchases | 600/8 | €23,980,739 | €22,129,493 | -€1.9m | -7.7% |
| Change in stocks: decrease (increase) | 609 | €885,680 | €1,656,318 | +€770,638 | +87.0% |
| Services and other goods | 61 | €1,273,518 | €1,346,958 | +€73,440 | +5.8% |
| Remuneration, social security and pensions | 62 | €1,703,473 | €1,696,602 | -€6,870 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,414 | €116,682 | -€37,732 | -24.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,589 | -€174,374 | -€191,963 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€57,111 | -€10,000 | +€47,111 | +82.5% |
| Other operating charges | 640/8 | €48,244 | €21,584 | -€26,660 | -55.3% |
| Non-recurring operating charges | 66A | - | €60,800 | +€60,800 | |
| Operating profit (loss) | 9901 | €427,640 | €350,135 | -€77,505 | -18.1% |
| Financial income | 75/76B | €2,570 | €6,041 | +€3,471 | +135% |
| Recurring financial income | 75 | €2,570 | €6,041 | +€3,471 | +135% |
| Other financial income | 752/9 | €2,570 | €6,041 | +€3,471 | +135% |
| Financial charges | 65/66B | €334,481 | €179,068 | -€155,413 | -46.5% |
| Recurring financial charges | 65 | €334,481 | €179,068 | -€155,413 | -46.5% |
| Debt charges | 650 | €321,775 | €171,155 | -€150,620 | -46.8% |
| Other financial charges | 652/9 | €12,706 | €7,914 | -€4,793 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €95,729 | €177,107 | +€81,378 | +85.0% |
| Income taxes | 67/77 | €35,631 | €58,317 | +€22,686 | +63.7% |
| Taxes | 670/3 | €39,384 | €58,930 | +€19,546 | +49.6% |
| Tax adjustments and reversals of tax provisions | 77 | €3,753 | €613 | -€3,140 | -83.7% |
| Profit (loss) for the period | 9904 | €60,098 | €118,790 | +€58,693 | +97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,098 | €118,790 | +€58,693 | +97.7% |
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 14 October 2026 via checked.be.