E&A 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.
E&A Motors
Largest movements
- Cash -€16,764
down €16,764 (-99.1%), from €16,909 to €145
mainly Other debts (-€24,102) and Accrued charges and deferred income (-€4,000)
- Deferred charges and accrued income -€13,210
no longer reported in 2025 (was €13,210)
- Receivables within one year +€778
new in 2025: €778
- Tangible fixed assets -€666
down €666 (-46.2%), from €1,444 to €777
- Other debts -€24,102
no longer reported in 2025 (was €24,102)
- Accrued charges and deferred income -€4,000
no longer reported in 2025 (was €4,000)
- Profit (loss) carried forward -€1,787
down €1,787, from €1,560 to -€227
- Gross operating margin -€2,324
down €2,324 (-77.2%), from €3,010 to €686
- Other operating charges +€1,297
up €1,297 (+319%), from €407 to €1,705
- Taxes -€373
down €373 (-93.2%), from €400 to €27
- Depreciation +€111
up €111 (+20.0%), from €555 to €666
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 | €31,562 | €1,700 | -€29,862 | -94.6% |
| Fixed assets | 21/28 | €1,444 | €777 | -€666 | -46.2% |
| Tangible fixed assets | 22/27 | €1,444 | €777 | -€666 | -46.2% |
| Plant, machinery and equipment | 23 | €1,444 | €777 | -€666 | -46.2% |
| Current assets | 29/58 | €30,119 | €923 | -€29,196 | -96.9% |
| Amounts receivable within one year | 40/41 | - | €778 | +€778 | |
| Other amounts receivable | 41 | - | €778 | +€778 | |
| Cash at bank and in hand | 54/58 | €16,909 | €145 | -€16,764 | -99.1% |
| Deferred charges and accrued income | 490/1 | €13,210 | - | -€13,210 | |
| Total equity and liabilities | 10/49 | €31,562 | €1,700 | -€29,862 | -94.6% |
| Equity | 10/15 | €3,060 | €1,273 | -€1,787 | -58.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,560 | -€227 | -€1,787 | |
| Amounts payable | 17/49 | €28,502 | €427 | -€28,075 | -98.5% |
| Amounts payable within one year | 42/48 | €24,502 | €427 | -€24,075 | -98.3% |
| Taxes, remuneration and social security | 45 | €400 | €427 | +€27 | +6.8% |
| Taxes | 450/3 | €400 | €427 | +€27 | +6.8% |
| Other amounts payable | 47/48 | €24,102 | - | -€24,102 | |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €555 | €666 | +€111 | +20.0% |
| Other operating charges | 640/8 | €407 | €1,705 | +€1,297 | +319% |
| Gross operating margin | 9900 | €3,010 | €686 | -€2,324 | -77.2% |
| Operating profit (loss) | 9901 | €2,047 | -€1,685 | -€3,732 | |
| Financial charges | 65/66B | €88 | €75 | -€13 | -14.3% |
| Recurring financial charges | 65 | €88 | €75 | -€13 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €1,960 | -€1,760 | -€3,720 | |
| Income taxes | 67/77 | €400 | €27 | -€373 | -93.2% |
| Profit (loss) for the period | 9904 | €1,560 | -€1,787 | -€3,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,560 | -€1,787 | -€3,347 |
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 21 October 2026 via checked.be.