CLASSIC CAR RESTAURATION: what changed
CLASSIC CAR RESTAURATION
Largest movements
- Cash -€18,404
down €18,404 (-71.3%), from €25,824 to €7,420
mainly Net result for the year (-€15,772) and Receivables within one year (-€6,223)
- Tangible fixed assets -€15,103
down €15,103 (-9.0%), from €167,534 to €152,431
of which Land and buildings: -€14,700
- Receivables within one year +€6,223
up €6,223 (+14.7%), from €42,249 to €48,472
- Profit (loss) carried forward -€15,772
down €15,772 (-13.1%), from -€120,313 to -€136,085
- Other debts -€5,362
down €5,362 (-2.0%), from €271,764 to €266,402
- Trade debts -€2,820
down €2,820 (-42.5%), from €6,632 to €3,812
- Tax, wage and social debts -€2,632
down €2,632 (-32.5%), from €8,110 to €5,478
of which Taxes: -€2,201
- Depreciation -€7,233
down €7,233 (-32.4%), from €22,336 to €15,103
- Gross operating margin -€4,593
down €4,593 (-13.4%), from €34,295 to €29,703
- Staff costs +€1,375
up €1,375 (+5.0%), from €27,396 to €28,771
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,179 | €225,593 | -€26,586 | -10.5% |
| Fixed assets | 21/28 | €167,809 | €152,636 | -€15,173 | -9.0% |
| Tangible fixed assets | 22/27 | €167,534 | €152,431 | -€15,103 | -9.0% |
| Land and buildings | 22 | €167,101 | €152,401 | -€14,700 | -8.8% |
| Plant, machinery and equipment | 23 | €433 | €30 | -€404 | -93.1% |
| Financial fixed assets | 28 | €274 | €205 | -€69 | -25.3% |
| Current assets | 29/58 | €84,370 | €72,957 | -€11,413 | -13.5% |
| Stocks and contracts in progress | 3 | €12,997 | €13,094 | +€97 | +0.7% |
| Stocks | 30/36 | €12,997 | €13,094 | +€97 | +0.7% |
| Amounts receivable within one year | 40/41 | €42,249 | €48,472 | +€6,223 | +14.7% |
| Trade receivables | 40 | €42,249 | €48,472 | +€6,223 | +14.7% |
| Cash at bank and in hand | 54/58 | €25,824 | €7,420 | -€18,404 | -71.3% |
| Deferred charges and accrued income | 490/1 | €3,300 | €3,970 | +€671 | +20.3% |
| Total equity and liabilities | 10/49 | €252,179 | €225,593 | -€26,586 | -10.5% |
| Equity | 10/15 | -€34,328 | -€50,100 | -€15,772 | -45.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €10,985 | €10,985 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,080 | €1,080 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,080 | €1,080 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,824 | €2,824 | = | 0.0% |
| Distributable reserves | 133 | €7,081 | €7,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,313 | -€136,085 | -€15,772 | -13.1% |
| Amounts payable | 17/49 | €286,507 | €275,693 | -€10,814 | -3.8% |
| Amounts payable within one year | 42/48 | €286,507 | €275,693 | -€10,814 | -3.8% |
| Trade debts | 44 | €6,632 | €3,812 | -€2,820 | -42.5% |
| Suppliers | 440/4 | €6,632 | €3,812 | -€2,820 | -42.5% |
| Taxes, remuneration and social security | 45 | €8,110 | €5,478 | -€2,632 | -32.5% |
| Taxes | 450/3 | €3,639 | €1,438 | -€2,201 | -60.5% |
| Remuneration and social security | 454/9 | €4,471 | €4,041 | -€431 | -9.6% |
| Other amounts payable | 47/48 | €271,764 | €266,402 | -€5,362 | -2.0% |
| Remuneration, social security and pensions | 62 | €27,396 | €28,771 | +€1,375 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,336 | €15,103 | -€7,233 | -32.4% |
| Other operating charges | 640/8 | €1,348 | €1,572 | +€224 | +16.6% |
| Gross operating margin | 9900 | €34,295 | €29,703 | -€4,593 | -13.4% |
| Operating profit (loss) | 9901 | -€16,785 | -€15,744 | +€1,041 | +6.2% |
| Financial income | 75/76B | €28 | €130 | +€102 | +360% |
| Recurring financial income | 75 | €28 | €130 | +€102 | +360% |
| Financial charges | 65/66B | €134 | €0 | -€134 | -100% |
| Recurring financial charges | 65 | €134 | €0 | -€134 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€16,891 | -€15,615 | +€1,276 | +7.6% |
| Income taxes | 67/77 | €2 | €157 | +€156 | +10,253% |
| Profit (loss) for the period | 9904 | -€16,892 | -€15,772 | +€1,120 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,892 | -€15,772 | +€1,120 | +6.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.