CLASSCARS: 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.
CLASSCARS
Largest movements
- Cash +€245,577
up €245,577 (+631%), from €38,895 to €284,472
mainly Other debts (+€230,306) and Net result for the year (+€50,152)
- Stocks and contracts -€43,165
down €43,165 (-8.7%), from €495,461 to €452,296
- Other debts +€230,306
up €230,306 (+116%), from €198,830 to €429,136
- Profit (loss) carried forward +€50,152
up €50,152 (+42.1%), from €119,220 to €169,372
- Trade debts -€49,159
down €49,159 (-14.9%), from €329,518 to €280,359
- Debts after one year -€15,700
down €15,700 (-33.4%), from €47,018 to €31,318
- Advances received -€14,400
down €14,400 (-82.8%), from €17,400 to €3,000
- Gross operating margin +€33,939
up €33,939 (+64.3%), from €52,786 to €86,725
- Financial income +€9,460
up €9,460 (+23,632%), from €40 to €9,500
- Taxes +€9,064
up €9,064 (+117%), from €7,747 to €16,811
- Financial charges +€8,904
up €8,904 (+156%), from €5,717 to €14,621
- Other operating charges -€1,878
down €1,878 (-14.1%), from €13,281 to €11,402
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 | €780,657 | €989,231 | +€208,574 | +26.7% |
| Fixed assets | 21/28 | €7,573 | €7,377 | -€196 | -2.6% |
| Tangible fixed assets | 22/27 | €5,073 | €4,877 | -€196 | -3.9% |
| Plant, machinery and equipment | 23 | €4,244 | €693 | -€3,551 | -83.7% |
| Furniture and vehicles | 24 | €829 | €4,183 | +€3,355 | +405% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €773,084 | €981,854 | +€208,770 | +27.0% |
| Stocks and contracts in progress | 3 | €495,461 | €452,296 | -€43,165 | -8.7% |
| Stocks | 30/36 | €495,461 | €452,296 | -€43,165 | -8.7% |
| Amounts receivable within one year | 40/41 | €233,721 | €237,438 | +€3,717 | +1.6% |
| Trade receivables | 40 | €232,512 | €11,852 | -€220,661 | -94.9% |
| Other amounts receivable | 41 | €1,209 | €225,586 | +€224,377 | +18,557% |
| Cash at bank and in hand | 54/58 | €38,895 | €284,472 | +€245,577 | +631% |
| Deferred charges and accrued income | 490/1 | €5,007 | €7,648 | +€2,641 | +52.7% |
| Total equity and liabilities | 10/49 | €780,657 | €989,231 | +€208,574 | +26.7% |
| Equity | 10/15 | €123,220 | €173,372 | +€50,152 | +40.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,220 | €169,372 | +€50,152 | +42.1% |
| Amounts payable | 17/49 | €657,437 | €815,859 | +€158,421 | +24.1% |
| Amounts payable after more than one year | 17 | €47,018 | €31,318 | -€15,700 | -33.4% |
| Financial debts | 170/4 | €47,018 | €31,318 | -€15,700 | -33.4% |
| Amounts payable within one year | 42/48 | €608,913 | €783,034 | +€174,121 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €14,795 | €15,700 | +€905 | +6.1% |
| Trade debts | 44 | €329,518 | €280,359 | -€49,159 | -14.9% |
| Suppliers | 440/4 | €329,518 | €280,359 | -€49,159 | -14.9% |
| Advances received on contracts in progress | 46 | €17,400 | €3,000 | -€14,400 | -82.8% |
| Taxes, remuneration and social security | 45 | €48,370 | €54,839 | +€6,469 | +13.4% |
| Taxes | 450/3 | €24,652 | €49,639 | +€24,987 | +101% |
| Remuneration and social security | 454/9 | €23,717 | €5,200 | -€18,517 | -78.1% |
| Other amounts payable | 47/48 | €198,830 | €429,136 | +€230,306 | +116% |
| Accrued charges and deferred income | 492/3 | €1,506 | €1,506 | +€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €322 | €1,182 | +€860 | +267% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,543 | €2,056 | -€487 | -19.2% |
| Other operating charges | 640/8 | €13,281 | €11,402 | -€1,878 | -14.1% |
| Gross operating margin | 9900 | €52,786 | €86,725 | +€33,939 | +64.3% |
| Operating profit (loss) | 9901 | €36,640 | €72,084 | +€35,445 | +96.7% |
| Financial income | 75/76B | €40 | €9,500 | +€9,460 | +23,632% |
| Recurring financial income | 75 | €40 | €9,500 | +€9,460 | +23,632% |
| Financial charges | 65/66B | €5,717 | €14,621 | +€8,904 | +156% |
| Recurring financial charges | 65 | €5,717 | €14,621 | +€8,904 | +156% |
| Profit (loss) for the period before taxes | 9903 | €30,963 | €66,963 | +€36,001 | +116% |
| Income taxes | 67/77 | €7,747 | €16,811 | +€9,064 | +117% |
| Profit (loss) for the period | 9904 | €23,216 | €50,152 | +€26,936 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €23,216 | €50,152 | +€26,936 | +116% |
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 23 October 2026 via checked.be.