DEALER MANAGEMENT SYSTEM: 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.
DEALER MANAGEMENT SYSTEM
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+45.0%), from €2.4m to €3.4m
of which Land and buildings: +€1.1m
- Receivables within one year -€946,101
down €946,101 (-55.7%), from €1.7m to €751,064
of which Other amounts receivable: -€945,509
- Cash +€353,869
up €353,869 (+141%), from €250,957 to €604,826
mainly Debts after one year (+€1.1m) and Receivables within one year (+€946,101)
- Debts after one year +€1.1m
up €1.1m (+295%), from €373,058 to €1.5m
of which Financial debts: +€1.1m
- Other debts -€277,124
down €277,124 (-12.4%), from €2.2m to €2.0m
- Short-term financial debts -€213,464
down €213,464 (-100.0%), from €213,527 to €63
- Profit (loss) carried forward -€94,749
down €94,749 (-2.5%), from -€3.7m to -€3.8m
- Other operating charges +€181,008
up €181,008 (+222%), from €81,522 to €262,531
- Gross operating margin +€108,858
up €108,858 (+24.1%), from €452,431 to €561,289
- Depreciation +€44,193
up €44,193 (+17.1%), from €258,219 to €302,413
- Taxes -€31,322
down €31,322 (-59.1%), from €52,988 to €21,665
- Financial charges +€10,085
up €10,085 (+21.4%), from €47,195 to €57,280
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 | €4,631,876 | €5,101,412 | +€469,536 | +10.1% |
| Fixed assets | 21/28 | €2,674,932 | €3,743,521 | +€1.1m | +39.9% |
| Tangible fixed assets | 22/27 | €2,374,932 | €3,443,521 | +€1.1m | +45.0% |
| Land and buildings | 22 | €2,347,057 | €3,408,209 | +€1.1m | +45.2% |
| Furniture and vehicles | 24 | €26,045 | €33,354 | +€7,309 | +28.1% |
| Other tangible fixed assets | 26 | €1,830 | €1,957 | +€127 | +7.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €1,956,944 | €1,357,892 | -€599,053 | -30.6% |
| Amounts receivable within one year | 40/41 | €1,697,165 | €751,064 | -€946,101 | -55.7% |
| Trade receivables | 40 | €27,102 | €26,510 | -€592 | -2.2% |
| Other amounts receivable | 41 | €1,670,062 | €724,553 | -€945,509 | -56.6% |
| Cash at bank and in hand | 54/58 | €250,957 | €604,826 | +€353,869 | +141% |
| Deferred charges and accrued income | 490/1 | €8,823 | €2,002 | -€6,821 | -77.3% |
| Total equity and liabilities | 10/49 | €4,631,876 | €5,101,412 | +€469,536 | +10.1% |
| Equity | 10/15 | €1,530,688 | €1,449,832 | -€80,856 | -5.3% |
| Contributions | 10/11 | €1,380,147 | €1,380,147 | = | 0.0% |
| Capital | 10 | €1,380,147 | €1,380,147 | = | 0.0% |
| Issued capital | 100 | €1,380,147 | €1,380,147 | = | 0.0% |
| Revaluation surpluses | 12 | €3,811,013 | €3,811,013 | = | 0.0% |
| Reserves | 13 | €70,586 | €84,479 | +€13,893 | +19.7% |
| Non-distributable reserves | 130/1 | €279 | €279 | = | 0.0% |
| Legal reserve | 130 | €279 | €279 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,307 | €84,200 | +€13,893 | +19.8% |
| Profit (loss) carried forward | 14 | -€3,731,058 | -€3,825,808 | -€94,749 | -2.5% |
| Amounts payable | 17/49 | €3,101,188 | €3,651,580 | +€550,392 | +17.7% |
| Amounts payable after more than one year | 17 | €373,058 | €1,473,747 | +€1.1m | +295% |
| Financial debts | 170/4 | €343,582 | €1,440,007 | +€1.1m | +319% |
| Other amounts payable | 178/9 | €29,476 | €33,739 | +€4,263 | +14.5% |
| Amounts payable within one year | 42/48 | €2,728,130 | €2,177,834 | -€550,296 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €173,564 | €145,087 | -€28,477 | -16.4% |
| Financial debts | 43 | €213,527 | €63 | -€213,464 | -100.0% |
| Credit institutions | 430/8 | €213,527 | €63 | -€213,464 | -100.0% |
| Trade debts | 44 | €31,719 | €33,716 | +€1,997 | +6.3% |
| Suppliers | 440/4 | €31,719 | €33,716 | +€1,997 | +6.3% |
| Taxes, remuneration and social security | 45 | €76,920 | €43,692 | -€33,228 | -43.2% |
| Taxes | 450/3 | €76,920 | €43,692 | -€33,228 | -43.2% |
| Other amounts payable | 47/48 | €2,232,399 | €1,955,275 | -€277,124 | -12.4% |
| Non-recurring operating income | 76A | €2,089 | €9,089 | +€7,000 | +335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258,219 | €302,413 | +€44,193 | +17.1% |
| Other operating charges | 640/8 | €81,522 | €262,531 | +€181,008 | +222% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €452,431 | €561,289 | +€108,858 | +24.1% |
| Operating profit (loss) | 9901 | €112,689 | -€3,770 | -€116,459 | |
| Financial income | 75/76B | €432 | €1,859 | +€1,427 | +331% |
| Recurring financial income | 75 | €432 | €1,859 | +€1,427 | +331% |
| Financial charges | 65/66B | €47,195 | €57,280 | +€10,085 | +21.4% |
| Recurring financial charges | 65 | €47,195 | €57,280 | +€10,085 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €65,926 | -€59,191 | -€125,117 | |
| Income taxes | 67/77 | €52,988 | €21,665 | -€31,322 | -59.1% |
| Profit (loss) for the period | 9904 | €12,939 | -€80,856 | -€93,795 | |
| Transfer to tax-exempt reserves | 689 | €70,307 | €13,893 | -€56,414 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,368 | -€94,749 | -€37,381 | -65.2% |
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 29 October 2026 via checked.be.