Espace Car: 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.
Espace Car
Largest movements
- Receivables within one year +€20,607
up €20,607 (+136.3%), from €15,116 to €35,723
of which Trade receivables: +€13,265
- Cash -€14,387
down €14,387 (-74.3%), from €19,352 to €4,965
mainly Receivables within one year (-€20,607) and Trade debts (-€12,256)
- Stocks and contracts -€3,935
down €3,935 (-61.9%), from €6,356 to €2,421
- Deferred charges and accrued income -€1,333
down €1,333 (-78.1%), from €1,707 to €374
- Debts after one year +€15,300
up €15,300 (+293.2%), from €5,218 to €20,518
- Trade debts -€12,256
down €12,256 (-64.4%), from €19,026 to €6,770
- Short-term financial debts -€3,325
no longer reported in 2023 (was €3,325)
- Tax, wage and social debts -€2,347
down €2,347 (-29.8%), from €7,876 to €5,529
of which Taxes: -€1,256
- Accrued charges and deferred income +€2,000
up €2,000 (+95.7%), from €2,091 to €4,091
- Other operating charges -€4,671
down €4,671 (-74.3%), from €6,289 to €1,618
- Financial income -€1,680
down €1,680 (-75.9%), from €2,213 to €533
- Gross operating margin -€1,678
down €1,678 (-4.4%), from €38,272 to €36,594
- Financial charges +€1,388
up €1,388 (+82.0%), from €1,694 to €3,082
- Depreciation +€558
up €558 (+22.7%), from €2,463 to €3,021
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,926 | €55,852 | +€926 | +1.7% |
| Fixed assets | 21/28 | €12,395 | €12,369 | -€26 | -0.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €6,066 | €6,040 | -€26 | -0.4% |
| Furniture and vehicles | 24 | €2,352 | €3,564 | +€1,212 | +51.5% |
| Leasing and similar rights | 25 | €3,714 | €2,476 | -€1,238 | -33.3% |
| Financial fixed assets | 28 | €6,329 | €6,329 | +€0 | 0.0% |
| Current assets | 29/58 | €42,531 | €43,483 | +€952 | +2.2% |
| Stocks and contracts in progress | 3 | €6,356 | €2,421 | -€3,935 | -61.9% |
| Stocks | 30/36 | €6,356 | €2,421 | -€3,935 | -61.9% |
| Amounts receivable within one year | 40/41 | €15,116 | €35,723 | +€20,607 | +136.3% |
| Trade receivables | 40 | €9,730 | €22,995 | +€13,265 | +136.3% |
| Other amounts receivable | 41 | €5,386 | €12,728 | +€7,342 | +136.3% |
| Cash at bank and in hand | 54/58 | €19,352 | €4,965 | -€14,387 | -74.3% |
| Deferred charges and accrued income | 490/1 | €1,707 | €374 | -€1,333 | -78.1% |
| Total equity and liabilities | 10/49 | €54,926 | €55,852 | +€926 | +1.7% |
| Equity | 10/15 | €11,705 | €12,048 | +€343 | +2.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,295 | -€952 | +€343 | +26.5% |
| Amounts payable | 17/49 | €43,221 | €43,804 | +€583 | +1.3% |
| Amounts payable after more than one year | 17 | €5,218 | €20,518 | +€15,300 | +293.2% |
| Financial debts | 170/4 | €5,218 | €20,518 | +€15,300 | +293.2% |
| Amounts payable within one year | 42/48 | €35,912 | €19,195 | -€16,717 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €5,685 | €6,896 | +€1,211 | +21.3% |
| Financial debts | 43 | €3,325 | - | -€3,325 | |
| Credit institutions | 430/8 | €3,325 | - | -€3,325 | |
| Trade debts | 44 | €19,026 | €6,770 | -€12,256 | -64.4% |
| Suppliers | 440/4 | €19,026 | €6,770 | -€12,256 | -64.4% |
| Taxes, remuneration and social security | 45 | €7,876 | €5,529 | -€2,347 | -29.8% |
| Taxes | 450/3 | €3,900 | €2,644 | -€1,256 | -32.2% |
| Remuneration and social security | 454/9 | €3,976 | €2,885 | -€1,091 | -27.4% |
| Accrued charges and deferred income | 492/3 | €2,091 | €4,091 | +€2,000 | +95.7% |
| Remuneration, social security and pensions | 62 | €28,701 | €29,063 | +€362 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,463 | €3,021 | +€558 | +22.7% |
| Other operating charges | 640/8 | €6,289 | €1,618 | -€4,671 | -74.3% |
| Gross operating margin | 9900 | €38,272 | €36,594 | -€1,678 | -4.4% |
| Operating profit (loss) | 9901 | €819 | €2,892 | +€2,073 | +253.1% |
| Financial income | 75/76B | €2,213 | €533 | -€1,680 | -75.9% |
| Recurring financial income | 75 | €2,213 | €533 | -€1,680 | -75.9% |
| Financial charges | 65/66B | €1,694 | €3,082 | +€1,388 | +82.0% |
| Recurring financial charges | 65 | €1,694 | €3,082 | +€1,388 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €1,338 | €343 | -€995 | -74.4% |
| Profit (loss) for the period | 9904 | €1,338 | €343 | -€995 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,338 | €343 | -€995 | -74.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.