CP-MOTORS: 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.
CP-MOTORS
Largest movements
- Stocks and contracts -€780,547
down €780,547 (-66.4%), from €1.2m to €395,254
- Receivables within one year -€83,528
down €83,528 (-29.2%), from €285,938 to €202,410
of which Trade receivables: -€87,341
- Cash -€44,451
down €44,451 (-83.7%), from €53,117 to €8,665
mainly Short-term financial debts (-€650,000) and Debts after one year (-€250,000)
- Short-term financial debts -€650,000
no longer reported in 2026 (was €650,000)
- Debts after one year -€250,000
down €250,000 (-83.3%), from €300,000 to €50,000
of which Other amounts payable: -€300,000
- Other debts +€127,692
up €127,692 (+70.0%), from €182,308 to €310,000
- Reserves -€75,000
down €75,000 (-33.3%), from €225,000 to €150,000
- Tax, wage and social debts -€55,913
no longer reported in 2026 (was €55,913)
- Gross operating margin -€202,168
down €202,168, from €174,334 to -€27,834
- Other operating charges -€30,882
down €30,882 (-84.0%), from €36,745 to €5,863
- Financial charges -€20,100
down €20,100 (-32.2%), from €62,345 to €42,245
- Taxes -€16,340
down €16,340 (-98.9%), from €16,527 to €187
- Depreciation +€3,393
up €3,393 (+51.8%), from €6,551 to €9,944
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,574 | €640,364 | -€903,210 | -58.5% |
| Fixed assets | 21/28 | €26,812 | €30,169 | +€3,358 | +12.5% |
| Intangible fixed assets | 21 | €4 | €2 | -€2 | -50.0% |
| Tangible fixed assets | 22/27 | €26,808 | €24,317 | -€2,490 | -9.3% |
| Plant, machinery and equipment | 23 | €1,722 | €7,280 | +€5,558 | +323% |
| Furniture and vehicles | 24 | €25,085 | €17,037 | -€8,048 | -32.1% |
| Financial fixed assets | 28 | - | €5,850 | +€5,850 | |
| Current assets | 29/58 | €1,516,762 | €610,194 | -€906,568 | -59.8% |
| Stocks and contracts in progress | 3 | €1,175,801 | €395,254 | -€780,547 | -66.4% |
| Stocks | 30/36 | €1,175,801 | €395,254 | -€780,547 | -66.4% |
| Amounts receivable within one year | 40/41 | €285,938 | €202,410 | -€83,528 | -29.2% |
| Trade receivables | 40 | €273,486 | €186,145 | -€87,341 | -31.9% |
| Other amounts receivable | 41 | €12,451 | €16,265 | +€3,813 | +30.6% |
| Cash at bank and in hand | 54/58 | €53,117 | €8,665 | -€44,451 | -83.7% |
| Deferred charges and accrued income | 490/1 | €1,906 | €3,865 | +€1,959 | +103% |
| Total equity and liabilities | 10/49 | €1,543,574 | €640,364 | -€903,210 | -58.5% |
| Equity | 10/15 | €297,523 | €211,475 | -€86,048 | -28.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €225,000 | €150,000 | -€75,000 | -33.3% |
| Distributable reserves | 133 | €225,000 | €150,000 | -€75,000 | -33.3% |
| Profit (loss) carried forward | 14 | €22,523 | €11,475 | -€11,048 | -49.1% |
| Amounts payable | 17/49 | €1,246,051 | €428,889 | -€817,162 | -65.6% |
| Amounts payable after more than one year | 17 | €300,000 | €50,000 | -€250,000 | -83.3% |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Other amounts payable | 178/9 | €300,000 | - | -€300,000 | |
| Amounts payable within one year | 42/48 | €927,215 | €345,760 | -€581,455 | -62.7% |
| Financial debts | 43 | €650,000 | - | -€650,000 | |
| Credit institutions | 430/8 | €650,000 | - | -€650,000 | |
| Trade debts | 44 | €38,994 | €35,760 | -€3,234 | -8.3% |
| Suppliers | 440/4 | €38,994 | €35,760 | -€3,234 | -8.3% |
| Taxes, remuneration and social security | 45 | €55,913 | - | -€55,913 | |
| Taxes | 450/3 | €55,913 | - | -€55,913 | |
| Other amounts payable | 47/48 | €182,308 | €310,000 | +€127,692 | +70.0% |
| Accrued charges and deferred income | 492/3 | €18,836 | €33,129 | +€14,293 | +75.9% |
| Remuneration, social security and pensions | 62 | €2,634 | - | -€2,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,551 | €9,944 | +€3,393 | +51.8% |
| Other operating charges | 640/8 | €36,745 | €5,863 | -€30,882 | -84.0% |
| Gross operating margin | 9900 | €174,334 | -€27,834 | -€202,168 | |
| Operating profit (loss) | 9901 | €128,404 | -€43,641 | -€172,045 | |
| Financial income | 75/76B | €533 | €25 | -€508 | -95.3% |
| Recurring financial income | 75 | €533 | €25 | -€508 | -95.3% |
| Financial charges | 65/66B | €62,345 | €42,245 | -€20,100 | -32.2% |
| Recurring financial charges | 65 | €62,345 | €42,245 | -€20,100 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €66,592 | -€85,861 | -€152,453 | |
| Income taxes | 67/77 | €16,527 | €187 | -€16,340 | -98.9% |
| Profit (loss) for the period | 9904 | €50,065 | -€86,048 | -€136,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,065 | -€86,048 | -€136,113 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.