LOW COST 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.
LOW COST CAR
Largest movements
- Current investments +€113,977
new in 2025: €113,977
- Cash -€30,977
no longer reported in 2025 (was €30,977)
mainly Current investments (-€113,977) and Other debts (-€8,138)
- Receivables within one year -€15,523
down €15,523 (-57.2%), from €27,128 to €11,605
- Stocks and contracts -€2,500
down €2,500 (-7.4%), from €34,000 to €31,500
- Profit (loss) carried forward +€54,837
up €54,837 (+65.7%), from €83,407 to €138,244
- Tax, wage and social debts +€18,278
new in 2025: €18,278
- Other debts -€8,138
no longer reported in 2025 (was €8,138)
- Gross operating margin +€40,563
up €40,563 (+125%), from €32,554 to €73,117
- Taxes +€10,142
up €10,142 (+125%), from €8,138 to €18,280
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 | €99,605 | €164,582 | +€64,977 | +65.2% |
| Fixed assets | 21/28 | €7,500 | €7,500 | = | 0.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €92,105 | €157,082 | +€64,977 | +70.5% |
| Stocks and contracts in progress | 3 | €34,000 | €31,500 | -€2,500 | -7.4% |
| Stocks | 30/36 | €34,000 | €31,500 | -€2,500 | -7.4% |
| Amounts receivable within one year | 40/41 | €27,128 | €11,605 | -€15,523 | -57.2% |
| Trade receivables | 40 | €27,128 | €11,605 | -€15,523 | -57.2% |
| Current investments | 50/53 | - | €113,977 | +€113,977 | |
| Cash at bank and in hand | 54/58 | €30,977 | - | -€30,977 | |
| Total equity and liabilities | 10/49 | €99,605 | €164,582 | +€64,977 | +65.2% |
| Equity | 10/15 | €91,467 | €146,304 | +€54,837 | +60.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,407 | €138,244 | +€54,837 | +65.7% |
| Amounts payable | 17/49 | €8,138 | €18,278 | +€10,140 | +125% |
| Amounts payable within one year | 42/48 | €8,138 | €18,278 | +€10,140 | +125% |
| Taxes, remuneration and social security | 45 | - | €18,278 | +€18,278 | |
| Taxes | 450/3 | - | €18,278 | +€18,278 | |
| Other amounts payable | 47/48 | €8,138 | - | -€8,138 | |
| Gross operating margin | 9900 | €32,554 | €73,117 | +€40,563 | +125% |
| Operating profit (loss) | 9901 | €32,554 | €73,117 | +€40,563 | +125% |
| Profit (loss) for the period before taxes | 9903 | €32,554 | €73,117 | +€40,563 | +125% |
| Income taxes | 67/77 | €8,138 | €18,280 | +€10,142 | +125% |
| Profit (loss) for the period | 9904 | €24,416 | €54,837 | +€30,421 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €24,416 | €54,837 | +€30,421 | +125% |
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 1 November 2026 via checked.be.