FOURDIN AUTO SPORT: 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.
FOURDIN AUTO SPORT
Largest movements
- Cash +€36,185
up €36,185 (+1,465%), from €2,469 to €38,654
mainly Receivables within one year (+€32,986) and Net result for the year (+€7,892)
- Receivables within one year -€32,986
down €32,986 (-87.2%), from €37,849 to €4,863
of which Other amounts receivable: -€32,800
- Tangible fixed assets -€1,270
down €1,270 (-63.2%), from €2,010 to €739
- Profit (loss) carried forward +€7,892
up €7,892 (+12.9%), from -€61,286 to -€53,393
- Trade debts -€4,493
down €4,493 (-86.1%), from €5,218 to €725
- Other debts -€1,581
down €1,581 (-6.4%), from €24,737 to €23,156
- Gross operating margin +€8,207
up €8,207 (+194%), from €4,231 to €12,437
- Staff costs +€2,210
new in 2025: €2,210
- Financial charges +€254
up €254 (+82.0%), from €310 to €565
- Other operating charges -€145
down €145 (-22.5%), from €646 to €500
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 | €46,439 | €48,384 | +€1,944 | +4.2% |
| Fixed assets | 21/28 | €2,010 | €739 | -€1,270 | -63.2% |
| Tangible fixed assets | 22/27 | €2,010 | €739 | -€1,270 | -63.2% |
| Furniture and vehicles | 24 | €2,010 | €739 | -€1,270 | -63.2% |
| Current assets | 29/58 | €44,430 | €47,644 | +€3,214 | +7.2% |
| Stocks and contracts in progress | 3 | €3,696 | €3,696 | = | 0.0% |
| Stocks | 30/36 | €3,696 | €3,696 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,849 | €4,863 | -€32,986 | -87.2% |
| Trade receivables | 40 | €5,036 | €4,850 | -€186 | -3.7% |
| Other amounts receivable | 41 | €32,813 | €13 | -€32,800 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,469 | €38,654 | +€36,185 | +1,465% |
| Deferred charges and accrued income | 490/1 | €417 | €432 | +€15 | +3.6% |
| Total equity and liabilities | 10/49 | €46,439 | €48,384 | +€1,944 | +4.2% |
| Equity | 10/15 | €15,292 | €23,184 | +€7,892 | +51.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,577 | €1,577 | = | 0.0% |
| Non-distributable reserves | 130/1 | €947 | €947 | = | 0.0% |
| Reserves not available under the articles | 1311 | €947 | €947 | = | 0.0% |
| Distributable reserves | 133 | €631 | €631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,286 | -€53,393 | +€7,892 | +12.9% |
| Amounts payable | 17/49 | €31,147 | €25,199 | -€5,948 | -19.1% |
| Amounts payable within one year | 42/48 | €31,147 | €25,199 | -€5,948 | -19.1% |
| Trade debts | 44 | €5,218 | €725 | -€4,493 | -86.1% |
| Suppliers | 440/4 | €5,218 | €725 | -€4,493 | -86.1% |
| Taxes, remuneration and social security | 45 | €1,192 | €1,318 | +€126 | +10.6% |
| Taxes | 450/3 | €1,192 | €1,318 | +€126 | +10.6% |
| Other amounts payable | 47/48 | €24,737 | €23,156 | -€1,581 | -6.4% |
| Remuneration, social security and pensions | 62 | - | €2,210 | +€2,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €1,270 | = | 0.0% |
| Other operating charges | 640/8 | €646 | €500 | -€145 | -22.5% |
| Gross operating margin | 9900 | €4,231 | €12,437 | +€8,207 | +194% |
| Operating profit (loss) | 9901 | €2,315 | €8,457 | +€6,142 | +265% |
| Financial charges | 65/66B | €310 | €565 | +€254 | +82.0% |
| Recurring financial charges | 65 | €310 | €565 | +€254 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | €2,005 | €7,892 | +€5,888 | +294% |
| Profit (loss) for the period | 9904 | €2,005 | €7,892 | +€5,888 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €2,005 | €7,892 | +€5,888 | +294% |
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 25 October 2026 via checked.be.