Continental Rack: 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.
Continental Rack
Largest movements
- Cash +€227,104
up €227,104 (+48.1%), from €472,177 to €699,281
mainly Trade debts (+€300,140) and Receivables within one year (+€65,067)
- Current investments +€100,000
up €100,000 (+25.0%), from €400,000 to €500,000
- Receivables within one year -€65,067
down €65,067 (-9.4%), from €690,829 to €625,762
of which Other amounts receivable: -€38,352
- Stocks and contracts +€26,919
up €26,919 (+4.4%), from €615,243 to €642,162
- Trade debts +€300,140
up €300,140 (+56.4%), from €531,695 to €831,834
- Tax, wage and social debts -€51,540
down €51,540 (-22.9%), from €225,178 to €173,639
of which Taxes: -€41,572
- Reserves +€32,309
up €32,309 (+2.4%), from €1.4m to €1.4m
of which Distributable reserves: +€32,309
- Provisions +€80,898
up €80,898, from -€80,898 to €0
- Financial income +€18,547
up €18,547 (+73.5%), from €25,248 to €43,795
- Depreciation +€13,518
up €13,518 (+55.7%), from €24,289 to €37,807
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 | €2,324,245 | €2,608,666 | +€284,421 | +12.2% |
| Fixed assets | 21/28 | €124,706 | €118,402 | -€6,304 | -5.1% |
| Intangible fixed assets | 21 | €1,457 | €857 | -€600 | -41.2% |
| Tangible fixed assets | 22/27 | €116,185 | €104,500 | -€11,684 | -10.1% |
| Land and buildings | 22 | €59,128 | €44,583 | -€14,545 | -24.6% |
| Plant, machinery and equipment | 23 | €5,670 | €14,065 | +€8,395 | +148% |
| Furniture and vehicles | 24 | €37,616 | €35,964 | -€1,652 | -4.4% |
| Other tangible fixed assets | 26 | €13,770 | €9,888 | -€3,882 | -28.2% |
| Financial fixed assets | 28 | €7,065 | €13,045 | +€5,980 | +84.6% |
| Current assets | 29/58 | €2,199,539 | €2,490,264 | +€290,726 | +13.2% |
| Stocks and contracts in progress | 3 | €615,243 | €642,162 | +€26,919 | +4.4% |
| Stocks | 30/36 | €615,243 | €642,162 | +€26,919 | +4.4% |
| Amounts receivable within one year | 40/41 | €690,829 | €625,762 | -€65,067 | -9.4% |
| Trade receivables | 40 | €637,931 | €611,216 | -€26,715 | -4.2% |
| Other amounts receivable | 41 | €52,899 | €14,546 | -€38,352 | -72.5% |
| Current investments | 50/53 | €400,000 | €500,000 | +€100,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €472,177 | €699,281 | +€227,104 | +48.1% |
| Deferred charges and accrued income | 490/1 | €21,289 | €23,060 | +€1,771 | +8.3% |
| Total equity and liabilities | 10/49 | €2,324,245 | €2,608,666 | +€284,421 | +12.2% |
| Equity | 10/15 | €1,384,151 | €1,416,460 | +€32,309 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,364,151 | €1,396,460 | +€32,309 | +2.4% |
| Tax-exempt reserves | 132 | €30,750 | €30,750 | = | 0.0% |
| Distributable reserves | 133 | €1,333,401 | €1,365,710 | +€32,309 | +2.4% |
| Amounts payable | 17/49 | €940,094 | €1,192,206 | +€252,112 | +26.8% |
| Amounts payable within one year | 42/48 | €927,946 | €1,179,517 | +€251,571 | +27.1% |
| Financial debts | 43 | €10,132 | €10,118 | -€15 | -0.1% |
| Credit institutions | 430/8 | €10,132 | €10,118 | -€15 | -0.1% |
| Trade debts | 44 | €531,695 | €831,834 | +€300,140 | +56.4% |
| Suppliers | 440/4 | €531,695 | €831,834 | +€300,140 | +56.4% |
| Taxes, remuneration and social security | 45 | €225,178 | €173,639 | -€51,540 | -22.9% |
| Taxes | 450/3 | €86,736 | €45,164 | -€41,572 | -47.9% |
| Remuneration and social security | 454/9 | €138,443 | €128,475 | -€9,967 | -7.2% |
| Other amounts payable | 47/48 | €160,941 | €163,926 | +€2,985 | +1.9% |
| Accrued charges and deferred income | 492/3 | €12,148 | €12,690 | +€542 | +4.5% |
| Remuneration, social security and pensions | 62 | €1,041,697 | €1,046,916 | +€5,219 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,289 | €37,807 | +€13,518 | +55.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€80,898 | €0 | +€80,898 | |
| Other operating charges | 640/8 | €31,376 | €24,141 | -€7,235 | -23.1% |
| Non-recurring operating charges | 66A | - | €1,670 | +€1,670 | |
| Gross operating margin | 9900 | €1,159,326 | €1,152,225 | -€7,101 | -0.6% |
| Operating profit (loss) | 9901 | €142,862 | €41,691 | -€101,171 | -70.8% |
| Financial income | 75/76B | €25,248 | €43,795 | +€18,547 | +73.5% |
| Recurring financial income | 75 | €25,248 | €43,795 | +€18,547 | +73.5% |
| Financial charges | 65/66B | €18,603 | €17,840 | -€763 | -4.1% |
| Recurring financial charges | 65 | €18,603 | €17,840 | -€763 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €149,507 | €67,646 | -€81,861 | -54.8% |
| Income taxes | 67/77 | €32,697 | €35,337 | +€2,641 | +8.1% |
| Profit (loss) for the period | 9904 | €116,811 | €32,309 | -€84,502 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €116,811 | €32,309 | -€84,502 | -72.3% |
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 15 October 2026 via checked.be.