CVS 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.
CVS MOTORS
Largest movements
- Cash +€55,482
up €55,482 (+105%), from €52,749 to €108,230
mainly Debts after one year (+€51,658) and Net result for the year (+€50,941)
- Intangible fixed assets -€20,721
down €20,721 (-16.7%), from €124,223 to €103,502
- Receivables within one year -€20,355
down €20,355 (-54.7%), from €37,232 to €16,878
of which Trade receivables: -€22,145
- Other debts -€100,860
down €100,860 (-40.2%), from €250,869 to €150,009
- Debts after one year +€51,658
new in 2025: €51,658
- Reserves +€50,000
up €50,000 (+172%), from €29,000 to €79,000
- Current portion of long-term debt +€15,559
new in 2025: €15,559
- Trade debts -€10,997
down €10,997 (-42.4%), from €25,953 to €14,956
- Gross operating margin +€37,524
up €37,524 (+43.0%), from €87,207 to €124,732
- Taxes +€7,977
up €7,977 (+66.5%), from €12,000 to €19,977
- Depreciation +€4,918
up €4,918 (+10.8%), from €45,427 to €50,345
- Financial charges +€2,991
up €2,991 (+1,273%), from €235 to €3,226
- Write-downs +€1,270
new in 2025: €1,270
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 | €320,613 | €333,329 | +€12,716 | +4.0% |
| Fixed assets | 21/28 | €214,756 | €190,965 | -€23,791 | -11.1% |
| Intangible fixed assets | 21 | €124,223 | €103,502 | -€20,721 | -16.7% |
| Tangible fixed assets | 22/27 | €90,533 | €87,463 | -€3,070 | -3.4% |
| Plant, machinery and equipment | 23 | €36,546 | €32,100 | -€4,446 | -12.2% |
| Furniture and vehicles | 24 | €50,727 | €47,072 | -€3,655 | -7.2% |
| Other tangible fixed assets | 26 | €3,260 | €8,291 | +€5,031 | +154% |
| Current assets | 29/58 | €105,857 | €142,364 | +€36,507 | +34.5% |
| Stocks and contracts in progress | 3 | €11,328 | €13,822 | +€2,494 | +22.0% |
| Stocks | 30/36 | €11,328 | €13,822 | +€2,494 | +22.0% |
| Amounts receivable within one year | 40/41 | €37,232 | €16,878 | -€20,355 | -54.7% |
| Trade receivables | 40 | €35,223 | €13,078 | -€22,145 | -62.9% |
| Other amounts receivable | 41 | €2,009 | €3,800 | +€1,790 | +89.1% |
| Cash at bank and in hand | 54/58 | €52,749 | €108,230 | +€55,482 | +105% |
| Deferred charges and accrued income | 490/1 | €4,548 | €3,434 | -€1,114 | -24.5% |
| Total equity and liabilities | 10/49 | €320,613 | €333,329 | +€12,716 | +4.0% |
| Equity | 10/15 | €32,249 | €83,191 | +€50,941 | +158% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,000 | €79,000 | +€50,000 | +172% |
| Non-distributable reserves | 130/1 | €29,000 | €79,000 | +€50,000 | +172% |
| Other | 1319 | €29,000 | €79,000 | +€50,000 | +172% |
| Profit (loss) carried forward | 14 | €749 | €1,691 | +€941 | +126% |
| Amounts payable | 17/49 | €288,364 | €250,139 | -€38,225 | -13.3% |
| Amounts payable after more than one year | 17 | - | €51,658 | +€51,658 | |
| Financial debts | 170/4 | - | €51,658 | +€51,658 | |
| Amounts payable within one year | 42/48 | €288,299 | €198,380 | -€89,918 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | - | €15,559 | +€15,559 | |
| Trade debts | 44 | €25,953 | €14,956 | -€10,997 | -42.4% |
| Suppliers | 440/4 | €25,953 | €14,956 | -€10,997 | -42.4% |
| Taxes, remuneration and social security | 45 | €11,477 | €17,856 | +€6,380 | +55.6% |
| Taxes | 450/3 | €11,477 | €17,856 | +€6,380 | +55.6% |
| Other amounts payable | 47/48 | €250,869 | €150,009 | -€100,860 | -40.2% |
| Accrued charges and deferred income | 492/3 | €65 | €100 | +€35 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,427 | €50,345 | +€4,918 | +10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,270 | +€1,270 | |
| Other operating charges | 640/8 | €2,230 | €2,089 | -€141 | -6.3% |
| Non-recurring operating charges | 66A | - | €21 | +€21 | |
| Gross operating margin | 9900 | €87,207 | €124,732 | +€37,524 | +43.0% |
| Operating profit (loss) | 9901 | €39,550 | €71,008 | +€31,457 | +79.5% |
| Financial income | 75/76B | €2,434 | €3,136 | +€702 | +28.9% |
| Recurring financial income | 75 | €2,434 | €3,136 | +€702 | +28.9% |
| Financial charges | 65/66B | €235 | €3,226 | +€2,991 | +1,273% |
| Recurring financial charges | 65 | €235 | €3,226 | +€2,991 | +1,273% |
| Profit (loss) for the period before taxes | 9903 | €41,749 | €70,918 | +€29,168 | +69.9% |
| Income taxes | 67/77 | €12,000 | €19,977 | +€7,977 | +66.5% |
| Profit (loss) for the period | 9904 | €29,749 | €50,941 | +€21,192 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,749 | €50,941 | +€21,192 | +71.2% |
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.