FEELING - TUNING 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.
FEELING - TUNING CAR
Largest movements
- Cash +€65,941
up €65,941 (+95.8%), from €68,822 to €134,762
mainly Net result for the year (+€55,935) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets +€27,081
up €27,081 (+25.8%), from €104,776 to €131,857
of which Furniture and vehicles: +€39,957
- Receivables within one year +€10,616
up €10,616 (+17.1%), from €62,258 to €72,875
of which Trade receivables: +€12,268
- Deferred charges and accrued income +€6,083
up €6,083 (+47.9%), from €12,693 to €18,775
- Debts after one year +€26,753
up €26,753 (+39.9%), from €67,107 to €93,859
- Profit (loss) carried forward +€23,535
up €23,535, from -€23,085 to €450
- Trade debts +€6,264
up €6,264 (+65.3%), from €9,598 to €15,861
- Gross operating margin +€17,444
up €17,444 (+18.5%), from €94,172 to €111,616
- Staff costs +€6,013
new in 2025: €6,013
- Other operating charges +€5,004
up €5,004 (+473%), from €1,059 to €6,063
- Depreciation +€1,525
up €1,525 (+6.3%), from €24,135 to €25,660
- Financial income +€1,270
up €1,270 (+20.1%), from €6,311 to €7,581
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 | €378,948 | €440,769 | +€61,821 | +16.3% |
| Fixed assets | 21/28 | €104,813 | €131,894 | +€27,081 | +25.8% |
| Tangible fixed assets | 22/27 | €104,776 | €131,857 | +€27,081 | +25.8% |
| Plant, machinery and equipment | 23 | €96,035 | €83,159 | -€12,876 | -13.4% |
| Furniture and vehicles | 24 | €8,741 | €48,698 | +€39,957 | +457% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €274,135 | €308,875 | +€34,740 | +12.7% |
| Amounts receivable after more than one year | 29 | €67,000 | €67,000 | = | 0.0% |
| Other amounts receivable | 291 | €67,000 | €67,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €13,362 | €15,463 | +€2,101 | +15.7% |
| Stocks | 30/36 | €13,362 | €15,463 | +€2,101 | +15.7% |
| Amounts receivable within one year | 40/41 | €62,258 | €72,875 | +€10,616 | +17.1% |
| Trade receivables | 40 | €6,376 | €18,644 | +€12,268 | +192% |
| Other amounts receivable | 41 | €55,883 | €54,231 | -€1,652 | -3.0% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €68,822 | €134,762 | +€65,941 | +95.8% |
| Deferred charges and accrued income | 490/1 | €12,693 | €18,775 | +€6,083 | +47.9% |
| Total equity and liabilities | 10/49 | €378,948 | €440,769 | +€61,821 | +16.3% |
| Equity | 10/15 | €250,915 | €273,850 | +€22,935 | +9.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €212,000 | €211,400 | -€600 | -0.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €205,800 | €205,200 | -€600 | -0.3% |
| Profit (loss) carried forward | 14 | -€23,085 | €450 | +€23,535 | |
| Amounts payable | 17/49 | €128,033 | €166,919 | +€38,886 | +30.4% |
| Amounts payable after more than one year | 17 | €67,107 | €93,859 | +€26,753 | +39.9% |
| Financial debts | 170/4 | €67,107 | €93,859 | +€26,753 | +39.9% |
| Amounts payable within one year | 42/48 | €60,926 | €73,060 | +€12,134 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €14,040 | €17,743 | +€3,703 | +26.4% |
| Trade debts | 44 | €9,598 | €15,861 | +€6,264 | +65.3% |
| Suppliers | 440/4 | €9,598 | €15,861 | +€6,264 | +65.3% |
| Taxes, remuneration and social security | 45 | €2,091 | €4,887 | +€2,796 | +134% |
| Taxes | 450/3 | €2,091 | €4,412 | +€2,320 | +111% |
| Remuneration and social security | 454/9 | - | €476 | +€476 | |
| Other amounts payable | 47/48 | €35,198 | €34,569 | -€629 | -1.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €6,013 | +€6,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,135 | €25,660 | +€1,525 | +6.3% |
| Other operating charges | 640/8 | €1,059 | €6,063 | +€5,004 | +473% |
| Gross operating margin | 9900 | €94,172 | €111,616 | +€17,444 | +18.5% |
| Operating profit (loss) | 9901 | €68,978 | €73,880 | +€4,901 | +7.1% |
| Financial income | 75/76B | €6,311 | €7,581 | +€1,270 | +20.1% |
| Recurring financial income | 75 | €6,311 | €7,581 | +€1,270 | +20.1% |
| Financial charges | 65/66B | €3,498 | €4,436 | +€938 | +26.8% |
| Recurring financial charges | 65 | €3,498 | €4,436 | +€938 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €71,792 | €77,025 | +€5,234 | +7.3% |
| Income taxes | 67/77 | €20,856 | €21,090 | +€234 | +1.1% |
| Profit (loss) for the period | 9904 | €50,936 | €55,935 | +€5,000 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,936 | €55,935 | +€5,000 | +9.8% |
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 22 October 2026 via checked.be.