E & S MOTORS: what changed
What changed
E & S MOTORS
NACE 47.300, Retail sale of automotive fuel
filed annual accounts (NBB)
Net result for the year
€207
2024 · €1,104-€897
Equity
€201,880
2024 · €201,674+€207
Cash
€37,658
2024 · €49,187-€11,529
Balance sheet total
€549,272
2024 · €594,966-€45,695
Largest movements
Assets
- Tangible fixed assets -€17,899
down €17,899 (-4.0%), from €445,077 to €427,178
of which Land and buildings: -€14,187
- Cash -€11,529
down €11,529 (-23.4%), from €49,187 to €37,658
mainly Debts after one year (-€53,961) and Current portion of long-term debt (-€3,349)
- Stocks and contracts -€11,171
down €11,171 (-46.2%), from €24,184 to €13,013
Equity and liabilities
- Debts after one year -€53,961
down €53,961 (-30.4%), from €177,668 to €123,706
Income statement
- Gross operating margin -€2,833
down €2,833 (-8.6%), from €32,836 to €30,003
- Financial charges -€1,441
down €1,441 (-18.9%), from €7,612 to €6,171
- Write-downs -€954
no longer reported in 2025 (was €954)
- Taxes +€732
up €732 (+239%), from €306 to €1,038
- Other operating charges -€379
down €379 (-7.4%), from €5,098 to €4,719
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,104
Gross operating margin
-€2,833
Write-downs
+€954
Other operating charges
+€379
Financial income
-€107
Financial charges
+€1,441
Taxes
-€732
Result 2025
€207
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€45,781
Investment
€0
Financing
-€57,311
Cash 2024
€49,187
From operations (derived)
+€45,781
Net result for the year
+€207
Depreciation
+€17,899
Stocks and contracts
+€11,171
Receivables within one year
+€3,251
Deferred charges and accrued income
+€1,844
Trade debts
+€1,991
Tax, wage and social debts
+€4,388
Other debts
+€5,030
Financing
-€57,311
Debts after one year
-€53,961
Current portion of long-term debt
-€3,349
Cash 2025
€37,658
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €594,966 | €549,272 | -€45,695 | -7.7% |
| Fixed assets | 21/28 | €445,477 | €427,578 | -€17,899 | -4.0% |
| Tangible fixed assets | 22/27 | €445,077 | €427,178 | -€17,899 | -4.0% |
| Land and buildings | 22 | €424,236 | €410,050 | -€14,187 | -3.3% |
| Plant, machinery and equipment | 23 | €20,841 | €17,128 | -€3,713 | -17.8% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €149,489 | €121,694 | -€27,795 | -18.6% |
| Stocks and contracts in progress | 3 | €24,184 | €13,013 | -€11,171 | -46.2% |
| Stocks | 30/36 | €24,184 | €13,013 | -€11,171 | -46.2% |
| Amounts receivable within one year | 40/41 | €72,706 | €69,455 | -€3,251 | -4.5% |
| Trade receivables | 40 | €15,969 | €15,618 | -€351 | -2.2% |
| Other amounts receivable | 41 | €56,737 | €53,837 | -€2,900 | -5.1% |
| Cash at bank and in hand | 54/58 | €49,187 | €37,658 | -€11,529 | -23.4% |
| Deferred charges and accrued income | 490/1 | €3,412 | €1,568 | -€1,844 | -54.1% |
| Total equity and liabilities | 10/49 | €594,966 | €549,272 | -€45,695 | -7.7% |
| Equity | 10/15 | €201,674 | €201,880 | +€207 | +0.1% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €41,674 | €41,880 | +€207 | +0.5% |
| Distributable reserves | 133 | €41,674 | €41,880 | +€207 | +0.5% |
| Amounts payable | 17/49 | €393,293 | €347,392 | -€45,901 | -11.7% |
| Amounts payable after more than one year | 17 | €177,668 | €123,706 | -€53,961 | -30.4% |
| Financial debts | 170/4 | €177,668 | €123,706 | -€53,961 | -30.4% |
| Amounts payable within one year | 42/48 | €215,625 | €223,686 | +€8,060 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €25,856 | €22,507 | -€3,349 | -13.0% |
| Trade debts | 44 | €4,144 | €6,135 | +€1,991 | +48.0% |
| Suppliers | 440/4 | €4,144 | €6,135 | +€1,991 | +48.0% |
| Taxes, remuneration and social security | 45 | €1,444 | €5,832 | +€4,388 | +304% |
| Taxes | 450/3 | €1,444 | €5,832 | +€4,388 | +304% |
| Other amounts payable | 47/48 | €184,181 | €189,212 | +€5,030 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,899 | €17,899 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €954 | - | -€954 | |
| Other operating charges | 640/8 | €5,098 | €4,719 | -€379 | -7.4% |
| Gross operating margin | 9900 | €32,836 | €30,003 | -€2,833 | -8.6% |
| Operating profit (loss) | 9901 | €8,885 | €7,385 | -€1,500 | -16.9% |
| Financial income | 75/76B | €138 | €30 | -€107 | -77.9% |
| Recurring financial income | 75 | €138 | €30 | -€107 | -77.9% |
| Financial charges | 65/66B | €7,612 | €6,171 | -€1,441 | -18.9% |
| Recurring financial charges | 65 | €7,612 | €6,171 | -€1,441 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €1,410 | €1,244 | -€166 | -11.8% |
| Income taxes | 67/77 | €306 | €1,038 | +€732 | +239% |
| Profit (loss) for the period | 9904 | €1,104 | €207 | -€897 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,104 | €207 | -€897 | -81.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.