D.S. MOTOR: 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.
D.S. MOTOR
Largest movements
- Cash -€17,759
down €17,759 (-35.8%), from €49,600 to €31,842
mainly Debts after one year (-€21,346) and Stocks and contracts (-€14,581)
- Stocks and contracts +€14,581
up €14,581 (+19.9%), from €73,178 to €87,760
- Tangible fixed assets -€12,230
down €12,230 (-20.4%), from €59,961 to €47,731
of which Furniture and vehicles: -€6,459
- Debts after one year -€21,346
down €21,346 (-23.2%), from €91,944 to €70,599
- Current portion of long-term debt -€6,269
down €6,269 (-19.2%), from €32,614 to €26,346
- Advances received +€5,000
new in 2025: €5,000
- Other debts +€3,022
up €3,022 (+24.8%), from €12,195 to €15,217
- Profit (loss) carried forward +€2,999
up €2,999 (+8.3%), from €36,151 to €39,150
- Gross operating margin -€11,507
down €11,507 (-20.5%), from €56,182 to €44,676
- Staff costs +€6,090
up €6,090 (+58.8%), from €10,354 to €16,443
- Taxes -€4,151
down €4,151 (-58.7%), from €7,072 to €2,921
- Write-downs -€2,435
down €2,435 (-100%), from €2,435 to €0
- Financial charges -€618
down €618 (-12.9%), from €4,806 to €4,188
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 | €189,142 | €174,709 | -€14,434 | -7.6% |
| Fixed assets | 21/28 | €60,092 | €47,862 | -€12,230 | -20.4% |
| Tangible fixed assets | 22/27 | €59,961 | €47,731 | -€12,230 | -20.4% |
| Land and buildings | 22 | €20,220 | €16,902 | -€3,319 | -16.4% |
| Plant, machinery and equipment | 23 | €13,805 | €11,616 | -€2,190 | -15.9% |
| Furniture and vehicles | 24 | €25,410 | €18,951 | -€6,459 | -25.4% |
| Other tangible fixed assets | 26 | €526 | €263 | -€263 | -50.0% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €129,050 | €126,847 | -€2,203 | -1.7% |
| Stocks and contracts in progress | 3 | €73,178 | €87,760 | +€14,581 | +19.9% |
| Stocks | 30/36 | €73,178 | €87,760 | +€14,581 | +19.9% |
| Amounts receivable within one year | 40/41 | €2,422 | €2,621 | +€199 | +8.2% |
| Trade receivables | 40 | €2,422 | €513 | -€1,908 | -78.8% |
| Other amounts receivable | 41 | €0 | €2,107 | +€2,107 | |
| Cash at bank and in hand | 54/58 | €49,600 | €31,842 | -€17,759 | -35.8% |
| Deferred charges and accrued income | 490/1 | €3,849 | €4,625 | +€776 | +20.1% |
| Total equity and liabilities | 10/49 | €189,142 | €174,709 | -€14,434 | -7.6% |
| Equity | 10/15 | €42,351 | €45,350 | +€2,999 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,151 | €39,150 | +€2,999 | +8.3% |
| Amounts payable | 17/49 | €146,791 | €129,359 | -€17,433 | -11.9% |
| Amounts payable after more than one year | 17 | €91,944 | €70,599 | -€21,346 | -23.2% |
| Financial debts | 170/4 | €91,944 | €70,599 | -€21,346 | -23.2% |
| Amounts payable within one year | 42/48 | €54,520 | €58,751 | +€4,231 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €32,614 | €26,346 | -€6,269 | -19.2% |
| Trade debts | 44 | €8,438 | €8,338 | -€100 | -1.2% |
| Suppliers | 440/4 | €8,438 | €8,338 | -€100 | -1.2% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €1,272 | €3,850 | +€2,578 | +203% |
| Taxes | 450/3 | €452 | €2,613 | +€2,161 | +478% |
| Remuneration and social security | 454/9 | €820 | €1,237 | +€417 | +50.8% |
| Other amounts payable | 47/48 | €12,195 | €15,217 | +€3,022 | +24.8% |
| Accrued charges and deferred income | 492/3 | €327 | €9 | -€318 | -97.3% |
| Remuneration, social security and pensions | 62 | €10,354 | €16,443 | +€6,090 | +58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,066 | €13,454 | -€613 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,435 | €0 | -€2,435 | -100% |
| Other operating charges | 640/8 | €4,732 | €4,319 | -€413 | -8.7% |
| Non-recurring operating charges | 66A | - | €486 | +€486 | |
| Gross operating margin | 9900 | €56,182 | €44,676 | -€11,507 | -20.5% |
| Operating profit (loss) | 9901 | €24,595 | €9,973 | -€14,622 | -59.4% |
| Financial income | 75/76B | €123 | €135 | +€12 | +10.0% |
| Recurring financial income | 75 | €123 | €135 | +€12 | +10.0% |
| Financial charges | 65/66B | €4,806 | €4,188 | -€618 | -12.9% |
| Recurring financial charges | 65 | €4,806 | €4,188 | -€618 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €19,912 | €5,920 | -€13,992 | -70.3% |
| Income taxes | 67/77 | €7,072 | €2,921 | -€4,151 | -58.7% |
| Profit (loss) for the period | 9904 | €12,839 | €2,999 | -€9,840 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,839 | €2,999 | -€9,840 | -76.6% |
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 24 October 2026 via checked.be.