Interior CAR TUNING: 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.
Interior CAR TUNING
Largest movements
- Receivables within one year -€20,006
down €20,006 (-99.5%), from €20,100 to €94
- Other debts -€15,500
down €15,500 (-49.2%), from €31,500 to €16,000
- Tax, wage and social debts -€4,152
down €4,152 (-67.2%), from €6,179 to €2,027
- Gross operating margin +€2,162
up €2,162 (+8.3%), from €25,901 to €28,062
- Other operating charges +€408
up €408 (+8.9%), from €4,613 to €5,021
- Taxes +€392
up €392 (+7.4%), from €5,317 to €5,709
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 | €135,910 | €116,189 | -€19,721 | -14.5% |
| Fixed assets | 21/28 | €92,789 | €91,872 | -€916 | -1.0% |
| Tangible fixed assets | 22/27 | €92,789 | €91,872 | -€916 | -1.0% |
| Land and buildings | 22 | €92,789 | €91,872 | -€916 | -1.0% |
| Current assets | 29/58 | €43,121 | €24,317 | -€18,804 | -43.6% |
| Amounts receivable within one year | 40/41 | €20,100 | €94 | -€20,006 | -99.5% |
| Other amounts receivable | 41 | €20,100 | €94 | -€20,006 | -99.5% |
| Cash at bank and in hand | 54/58 | €23,021 | €24,222 | +€1,201 | +5.2% |
| Total equity and liabilities | 10/49 | €135,910 | €116,189 | -€19,721 | -14.5% |
| Equity | 10/15 | €97,913 | €98,163 | +€250 | +0.3% |
| 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 | €35,913 | €36,163 | +€250 | +0.7% |
| Non-distributable reserves | 130/1 | €4,816 | €4,816 | = | 0.0% |
| Legal reserve | 130 | €4,816 | €4,816 | = | 0.0% |
| Distributable reserves | 133 | €31,097 | €31,346 | +€250 | +0.8% |
| Amounts payable | 17/49 | €37,997 | €18,027 | -€19,970 | -52.6% |
| Amounts payable within one year | 42/48 | €37,997 | €18,027 | -€19,970 | -52.6% |
| Trade debts | 44 | €319 | - | -€319 | |
| Suppliers | 440/4 | €319 | - | -€319 | |
| Taxes, remuneration and social security | 45 | €6,179 | €2,027 | -€4,152 | -67.2% |
| Taxes | 450/3 | €6,179 | €2,027 | -€4,152 | -67.2% |
| Other amounts payable | 47/48 | €31,500 | €16,000 | -€15,500 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €916 | = | 0.0% |
| Other operating charges | 640/8 | €4,613 | €5,021 | +€408 | +8.9% |
| Gross operating margin | 9900 | €25,901 | €28,062 | +€2,162 | +8.3% |
| Operating profit (loss) | 9901 | €20,371 | €22,125 | +€1,753 | +8.6% |
| Financial charges | 65/66B | €178 | €166 | -€12 | -6.6% |
| Recurring financial charges | 65 | €178 | €166 | -€12 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €20,194 | €21,959 | +€1,765 | +8.7% |
| Income taxes | 67/77 | €5,317 | €5,709 | +€392 | +7.4% |
| Profit (loss) for the period | 9904 | €14,876 | €16,250 | +€1,373 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,876 | €16,250 | +€1,373 | +9.2% |
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 14 October 2026 via checked.be.