FCA BELGIUM: 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.
What changed
FCA BELGIUM
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.6m
2024 · €8.7m-€5.1m
Equity
€66.9m
2024 · €63.3m+€3.6m
Cash
€28.5m
2024 · €4.0m+€24.5m
Balance sheet total
€146.0m
2024 · €136.9m+€9.1m
Largest movements
Assets
- Cash +€24.5m
up €24.5m (+616%), from €4.0m to €28.5m
mainly Stocks and contracts (+€15.1m) and Trade debts (+€8.4m)
- Stocks and contracts -€15.1m
down €15.1m (-18.9%), from €79.8m to €64.7m
Equity and liabilities
- Short-term financial debts -€9.9m
down €9.9m (-99.5%), from €9.9m to €51,594
- Trade debts +€8.4m
up €8.4m (+23.5%), from €35.8m to €44.3m
- Provisions +€6.7m
up €6.7m (+43.1%), from €15.7m to €22.4m
- Profit (loss) carried forward +€3.4m
up €3.4m (+12.0%), from €28.2m to €31.6m
- Accrued charges and deferred income +€1.9m
up €1.9m (+28.1%), from €6.8m to €8.7m
Income statement
- Provisions +€15.4m
up €15.4m, from -€8.7m to €6.7m
- Services and other goods +€8.5m
up €8.5m (+11.8%), from €72.5m to €81.0m
- Goods and materials -€4.7m
down €4.7m (-1.9%), from €247.7m to €242.9m
of which Change in stocks: decrease (increase): -€25.0m
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.
Result 2024
€8.7m
Turnover
+€1.5m
Other operating income
+€643,471
Goods and materials
+€4.7m
Services and other goods
-€8.5m
Depreciation
+€32,894
Write-downs
-€2.0m
Provisions
-€15.4m
Other operating charges
-€6,487
Other operating items
+€13.7m
Financial income
+€93,191
Financial charges
+€45,554
Taxes
+€216,585
Result 2025
€3.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€34.4m
Investment
€0
Financing
-€9.9m
Cash 2024
€4.0m
From operations (derived)
+€34.4m
Net result for the year
+€3.6m
Depreciation
+€27,304
Stocks and contracts
+€15.1m
Receivables within one year
+€1.4m
Deferred charges and accrued income
-€1.1m
Provisions
+€6.7m
Trade debts
+€8.4m
Tax, wage and social debts
-€718,926
Other debts
-€904,403
Accrued charges and deferred income
+€1.9m
Financing
-€9.9m
Short-term financial debts
-€9.9m
Cash 2025
€28.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,885,565 | €146,005,926 | +€9.1m | +6.7% |
| Fixed assets | 21/28 | €31,748 | €4,444 | -€27,304 | -86.0% |
| Tangible fixed assets | 22/27 | €31,748 | €4,444 | -€27,304 | -86.0% |
| Furniture and vehicles | 24 | €31,748 | €4,444 | -€27,304 | -86.0% |
| Current assets | 29/58 | €136,853,817 | €146,001,483 | +€9.1m | +6.7% |
| Stocks and contracts in progress | 3 | €79,807,184 | €64,689,372 | -€15.1m | -18.9% |
| Stocks | 30/36 | €79,807,184 | €64,689,372 | -€15.1m | -18.9% |
| Goods purchased for resale | 34 | €79,807,184 | €64,689,372 | -€15.1m | -18.9% |
| Amounts receivable within one year | 40/41 | €52,104,070 | €50,735,584 | -€1.4m | -2.6% |
| Trade receivables | 40 | €48,842,394 | €50,678,863 | +€1.8m | +3.8% |
| Other amounts receivable | 41 | €3,261,676 | €56,722 | -€3.2m | -98.3% |
| Cash at bank and in hand | 54/58 | €3,982,325 | €28,526,907 | +€24.5m | +616% |
| Deferred charges and accrued income | 490/1 | €960,238 | €2,049,620 | +€1.1m | +113% |
| Total equity and liabilities | 10/49 | €136,885,565 | €146,005,926 | +€9.1m | +6.7% |
| Equity | 10/15 | €63,306,983 | €66,876,709 | +€3.6m | +5.6% |
| Contributions | 10/11 | €29,695,255 | €29,695,255 | = | 0.0% |
| Capital | 10 | €29,695,255 | €29,695,255 | = | 0.0% |
| Issued capital | 100 | €29,695,255 | €29,695,255 | = | 0.0% |
| Reserves | 13 | €5,411,165 | €5,589,651 | +€178,486 | +3.3% |
| Non-distributable reserves | 130/1 | €5,411,165 | €5,589,651 | +€178,486 | +3.3% |
| Legal reserve | 130 | €1,621,658 | €1,800,145 | +€178,486 | +11.0% |
| Other | 1319 | €3,789,507 | €3,789,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,200,564 | €31,591,803 | +€3.4m | +12.0% |
| Provisions and deferred taxes | 16 | €15,653,793 | €22,393,697 | +€6.7m | +43.1% |
| Provisions for liabilities and charges | 160/5 | €15,653,793 | €22,393,697 | +€6.7m | +43.1% |
| Other liabilities and charges | 164/5 | €15,653,793 | €22,393,697 | +€6.7m | +43.1% |
| Amounts payable | 17/49 | €57,924,789 | €56,735,521 | -€1.2m | -2.1% |
| Amounts payable within one year | 42/48 | €51,152,154 | €48,060,744 | -€3.1m | -6.0% |
| Financial debts | 43 | €9,937,501 | €51,594 | -€9.9m | -99.5% |
| Other loans | 439 | €9,937,501 | €51,594 | -€9.9m | -99.5% |
| Trade debts | 44 | €35,849,821 | €44,267,648 | +€8.4m | +23.5% |
| Suppliers | 440/4 | €35,849,821 | €44,267,648 | +€8.4m | +23.5% |
| Taxes, remuneration and social security | 45 | €4,460,428 | €3,741,502 | -€718,926 | -16.1% |
| Taxes | 450/3 | €4,452,682 | €3,741,502 | -€711,181 | -16.0% |
| Remuneration and social security | 454/9 | €7,746 | - | -€7,746 | |
| Other amounts payable | 47/48 | €904,403 | - | -€904,403 | |
| Accrued charges and deferred income | 492/3 | €6,772,636 | €8,674,777 | +€1.9m | +28.1% |
| Operating income | 70/76A | €333,110,567 | €335,230,464 | +€2.1m | +0.6% |
| Turnover | 70 | €328,237,030 | €329,713,456 | +€1.5m | +0.4% |
| Other operating income | 74 | €4,873,537 | €5,517,008 | +€643,471 | +13.2% |
| Operating charges | 60/66A | €324,026,227 | €331,618,542 | +€7.6m | +2.3% |
| Goods for resale, raw materials and consumables | 60 | €247,655,574 | €242,942,896 | -€4.7m | -1.9% |
| Purchases | 600/8 | €207,213,070 | €227,477,854 | +€20.3m | +9.8% |
| Change in stocks: decrease (increase) | 609 | €40,442,505 | €15,465,042 | -€25.0m | -61.8% |
| Services and other goods | 61 | €72,496,380 | €81,046,131 | +€8.5m | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,198 | €27,304 | -€32,894 | -54.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,392,183 | -€347,229 | +€2.0m | +85.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,655,244 | €6,739,904 | +€15.4m | |
| Other operating charges | 640/8 | €1,157,712 | €1,164,199 | +€6,487 | +0.6% |
| Non-recurring operating charges | 66A | €13,703,789 | €45,336 | -€13.7m | -99.7% |
| Operating profit (loss) | 9901 | €9,084,340 | €3,611,922 | -€5.5m | -60.2% |
| Financial income | 75/76B | €286,066 | €379,257 | +€93,191 | +32.6% |
| Recurring financial income | 75 | €286,066 | €379,257 | +€93,191 | +32.6% |
| Other financial income | 752/9 | €286,066 | €379,257 | +€93,191 | +32.6% |
| Financial charges | 65/66B | €65,339 | €19,784 | -€45,554 | -69.7% |
| Recurring financial charges | 65 | €65,339 | €19,784 | -€45,554 | -69.7% |
| Other financial charges | 652/9 | €65,339 | €19,784 | -€45,554 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €9,305,067 | €3,971,395 | -€5.3m | -57.3% |
| Income taxes | 67/77 | €618,255 | €401,670 | -€216,585 | -35.0% |
| Taxes | 670/3 | €618,255 | €401,670 | -€216,585 | -35.0% |
| Profit (loss) for the period | 9904 | €8,686,813 | €3,569,725 | -€5.1m | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,686,813 | €3,569,725 | -€5.1m | -58.9% |
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.