GLOSS 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.
GLOSS CAR
Largest movements
- Cash +€15,679
up €15,679 (+327%), from €4,794 to €20,472
mainly Trade debts (+€12,218) and Depreciation (+€6,521)
- Tangible fixed assets -€6,521
down €6,521 (-67.5%), from €9,666 to €3,144
- Trade debts +€12,218
up €12,218 (+1,181%), from €1,035 to €13,252
- Current portion of long-term debt -€3,680
no longer reported in 2025 (was €3,680)
- Gross operating margin +€26,279
up €26,279, from -€17,432 to €8,847
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 | €107,501 | €116,027 | +€8,527 | +7.9% |
| Fixed assets | 21/28 | €10,006 | €3,484 | -€6,521 | -65.2% |
| Tangible fixed assets | 22/27 | €9,666 | €3,144 | -€6,521 | -67.5% |
| Furniture and vehicles | 24 | €9,666 | €3,144 | -€6,521 | -67.5% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €97,495 | €112,543 | +€15,048 | +15.4% |
| Amounts receivable within one year | 40/41 | €92,701 | €92,070 | -€631 | -0.7% |
| Trade receivables | 40 | €2,831 | €8,739 | +€5,908 | +209% |
| Other amounts receivable | 41 | €89,870 | €83,331 | -€6,539 | -7.3% |
| Cash at bank and in hand | 54/58 | €4,794 | €20,472 | +€15,679 | +327% |
| Total equity and liabilities | 10/49 | €107,501 | €116,027 | +€8,527 | +7.9% |
| Equity | 10/15 | €99,080 | €99,860 | +€780 | +0.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Share premium | 1100/10 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,820 | €85,600 | +€780 | +0.9% |
| Amounts payable | 17/49 | €8,421 | €16,167 | +€7,746 | +92.0% |
| Amounts payable within one year | 42/48 | €8,421 | €16,167 | +€7,746 | +92.0% |
| Current portion of amounts payable after more than one year | 42 | €3,680 | - | -€3,680 | |
| Trade debts | 44 | €1,035 | €13,252 | +€12,218 | +1,181% |
| Suppliers | 440/4 | €1,035 | €13,252 | +€12,218 | +1,181% |
| Taxes, remuneration and social security | 45 | €3,706 | €2,915 | -€792 | -21.4% |
| Taxes | 450/3 | €3,706 | €1,915 | -€1,792 | -48.3% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,521 | €6,521 | = | 0.0% |
| Other operating charges | 640/8 | €1,146 | €1,305 | +€159 | +13.9% |
| Gross operating margin | 9900 | -€17,432 | €8,847 | +€26,279 | |
| Operating profit (loss) | 9901 | -€25,099 | €1,022 | +€26,121 | |
| Financial charges | 65/66B | €226 | €109 | -€117 | -51.9% |
| Recurring financial charges | 65 | €226 | €109 | -€117 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,325 | €913 | +€26,238 | |
| Income taxes | 67/77 | €112 | €133 | +€21 | +18.7% |
| Profit (loss) for the period | 9904 | -€25,437 | €780 | +€26,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,437 | €780 | +€26,217 |
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.