CLASSIC & TASTEFUL RACING: what changed
What changed
CLASSIC & TASTEFUL RACING
NACE 77.110, Renting and leasing of cars and light motor vehicles
filed annual accounts (NBB)
Net result for the year
-€133,486
2024 · -€339,949+€206,463
Equity
€128,700
2024 · €262,186-€133,486
Cash
€108,432
2024 · €58,027+€50,406
Balance sheet total
€2.7m
2024 · €2.6m+€80,394
Largest movements
Assets
- Stocks and contracts -€110,000
down €110,000 (-4.8%), from €2.3m to €2.2m
- Receivables within one year +€108,447
up €108,447 (+229%), from €47,364 to €155,812
of which Trade receivables: +€130,203
- Cash +€50,406
up €50,406 (+86.9%), from €58,027 to €108,432
mainly Other debts (+€170,903) and Stocks and contracts (+€110,000)
- Tangible fixed assets +€33,655
up €33,655 (+14.9%), from €225,901 to €259,557
of which Furniture and vehicles: +€37,717
Equity and liabilities
- Other debts +€170,903
up €170,903 (+7.4%), from €2.3m to €2.5m
- Profit (loss) carried forward -€133,486
down €133,486 (-13.1%), from -€1.0m to -€1.2m
- Trade debts +€70,598
up €70,598 (+167%), from €42,345 to €112,943
Income statement
- Write-downs -€264,142
no longer reported in 2025 (was €264,142)
- Gross operating margin -€60,513
down €60,513 (-114%), from -€52,860 to -€113,373
- Depreciation -€4,264
down €4,264 (-28.7%), from €14,877 to €10,613
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.
Result 2024
-€339,949
Gross operating margin
-€60,513
Depreciation
+€4,264
Write-downs
+€264,142
Other operating charges
-€881
Financial income
-€206
Financial charges
+€491
Taxes
-€834
Result 2025
-€133,486
raises the resultlowers the result
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.
From operations
+€112,834
Investment
-€42,795
Financing
-€19,634
Cash 2024
€58,027
From operations (derived)
+€112,834
Net result for the year
-€133,486
Depreciation
+€10,613
Stocks and contracts
+€110,000
Receivables within one year
-€108,447
Deferred charges and accrued income
+€641
Trade debts
+€70,598
Tax, wage and social debts
-€3,316
Other debts
+€170,903
Accrued charges and deferred income
-€4,672
Investment (derived)
-€42,795
Investment in fixed assets (net)
-€42,795
Financing
-€19,634
Current portion of long-term debt
-€19,616
Short-term financial debts
-€17
Cash 2025
€108,432
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,639,730 | €2,720,124 | +€80,394 | +3.0% |
| Formation expenses | 20 | €1,474 | - | -€1,474 | |
| Fixed assets | 21/28 | €226,227 | €259,882 | +€33,655 | +14.9% |
| Tangible fixed assets | 22/27 | €225,901 | €259,557 | +€33,655 | +14.9% |
| Land and buildings | 22 | €80,024 | €76,884 | -€3,141 | -3.9% |
| Plant, machinery and equipment | 23 | €1,064 | €144 | -€921 | -86.5% |
| Furniture and vehicles | 24 | €143,413 | €181,129 | +€37,717 | +26.3% |
| Other tangible fixed assets | 26 | €1,400 | €1,400 | = | 0.0% |
| Financial fixed assets | 28 | €326 | €326 | = | 0.0% |
| Current assets | 29/58 | €2,412,030 | €2,460,242 | +€48,212 | +2.0% |
| Stocks and contracts in progress | 3 | €2,296,949 | €2,186,949 | -€110,000 | -4.8% |
| Stocks | 30/36 | €2,296,949 | €2,186,949 | -€110,000 | -4.8% |
| Amounts receivable within one year | 40/41 | €47,364 | €155,812 | +€108,447 | +229% |
| Trade receivables | 40 | €19,997 | €150,200 | +€130,203 | +651% |
| Other amounts receivable | 41 | €27,367 | €5,611 | -€21,756 | -79.5% |
| Cash at bank and in hand | 54/58 | €58,027 | €108,432 | +€50,406 | +86.9% |
| Deferred charges and accrued income | 490/1 | €9,689 | €9,049 | -€641 | -6.6% |
| Total equity and liabilities | 10/49 | €2,639,730 | €2,720,124 | +€80,394 | +3.0% |
| Equity | 10/15 | €262,186 | €128,700 | -€133,486 | -50.9% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Capital | 10 | €1,250,000 | €1,250,000 | = | 0.0% |
| Issued capital | 100 | €1,250,000 | €1,250,000 | = | 0.0% |
| Reserves | 13 | €33,873 | €33,873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,250 | €15,250 | = | 0.0% |
| Legal reserve | 130 | €15,152 | €15,152 | = | 0.0% |
| Reserves not available under the articles | 1311 | €97 | €97 | = | 0.0% |
| Distributable reserves | 133 | €18,624 | €18,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,021,687 | -€1,155,173 | -€133,486 | -13.1% |
| Amounts payable | 17/49 | €2,377,544 | €2,591,424 | +€213,880 | +9.0% |
| Amounts payable within one year | 42/48 | €2,372,872 | €2,591,424 | +€218,552 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €19,616 | - | -€19,616 | |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Trade debts | 44 | €42,345 | €112,943 | +€70,598 | +167% |
| Suppliers | 440/4 | €42,345 | €112,943 | +€70,598 | +167% |
| Taxes, remuneration and social security | 45 | €4,755 | €1,439 | -€3,316 | -69.7% |
| Taxes | 450/3 | €4,755 | €1,439 | -€3,316 | -69.7% |
| Other amounts payable | 47/48 | €2,306,138 | €2,477,042 | +€170,903 | +7.4% |
| Accrued charges and deferred income | 492/3 | €4,672 | - | -€4,672 | |
| Non-recurring operating income | 76A | €37,583 | - | -€37,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,877 | €10,613 | -€4,264 | -28.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €264,142 | - | -€264,142 | |
| Other operating charges | 640/8 | €6,934 | €7,815 | +€881 | +12.7% |
| Gross operating margin | 9900 | -€52,860 | -€113,373 | -€60,513 | -114% |
| Operating profit (loss) | 9901 | -€338,814 | -€131,801 | +€207,013 | +61.1% |
| Financial income | 75/76B | €222 | €16 | -€206 | -92.7% |
| Recurring financial income | 75 | €222 | €16 | -€206 | -92.7% |
| Financial charges | 65/66B | €753 | €262 | -€491 | -65.2% |
| Recurring financial charges | 65 | €753 | €262 | -€491 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | -€339,344 | -€132,047 | +€207,297 | +61.1% |
| Income taxes | 67/77 | €606 | €1,439 | +€834 | +138% |
| Profit (loss) for the period | 9904 | -€339,949 | -€133,486 | +€206,463 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€339,949 | -€133,486 | +€206,463 | +60.7% |
Next steps
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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 4 November 2026 via checked.be.