MAKING CARS: 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.
MAKING CARS
Largest movements
- Cash -€18,113
down €18,113 (-96.6%), from €18,758 to €645
mainly Net result for the year (-€26,407) and Receivables within one year (-€2,914)
- Receivables within one year +€2,914
up €2,914 (+55.5%), from €5,250 to €8,164
- Profit (loss) carried forward -€26,407
down €26,407 (-9,754%), from -€271 to -€26,678
- Contributions +€8,000
up €8,000 (+77.7%), from €10,301 to €18,301
- Trade debts +€4,508
up €4,508 (+1,982%), from €227 to €4,735
- Tax, wage and social debts -€1,600
down €1,600 (-22.5%), from €7,101 to €5,501
of which Taxes: -€3,019
- Other debts +€300
up €300 (+4.5%), from €6,650 to €6,950
- Staff costs +€20,610
up €20,610 (+1,852%), from €1,113 to €21,723
- Gross operating margin -€5,957
down €5,957, from €2,541 to -€3,415
- Financial charges +€278
up €278 (+508%), from €55 to €333
- Taxes -€147
down €147, from €144 to -€2
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,008 | €8,809 | -€15,200 | -63.3% |
| Current assets | 29/58 | €24,008 | €8,809 | -€15,200 | -63.3% |
| Amounts receivable within one year | 40/41 | €5,250 | €8,164 | +€2,914 | +55.5% |
| Other amounts receivable | 41 | €5,250 | €8,164 | +€2,914 | +55.5% |
| Cash at bank and in hand | 54/58 | €18,758 | €645 | -€18,113 | -96.6% |
| Total equity and liabilities | 10/49 | €24,008 | €8,809 | -€15,200 | -63.3% |
| Equity | 10/15 | €10,030 | -€8,377 | -€18,407 | |
| Contributions | 10/11 | €10,301 | €18,301 | +€8,000 | +77.7% |
| Capital | 10 | €10,301 | €18,301 | +€8,000 | +77.7% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €8,299 | €299 | -€8,000 | -96.4% |
| Profit (loss) carried forward | 14 | -€271 | -€26,678 | -€26,407 | -9,754% |
| Amounts payable | 17/49 | €13,978 | €17,186 | +€3,208 | +22.9% |
| Amounts payable within one year | 42/48 | €13,978 | €17,186 | +€3,208 | +22.9% |
| Trade debts | 44 | €227 | €4,735 | +€4,508 | +1,982% |
| Suppliers | 440/4 | €227 | €4,735 | +€4,508 | +1,982% |
| Taxes, remuneration and social security | 45 | €7,101 | €5,501 | -€1,600 | -22.5% |
| Taxes | 450/3 | €7,101 | €4,081 | -€3,019 | -42.5% |
| Remuneration and social security | 454/9 | - | €1,420 | +€1,420 | |
| Other amounts payable | 47/48 | €6,650 | €6,950 | +€300 | +4.5% |
| Remuneration, social security and pensions | 62 | €1,113 | €21,723 | +€20,610 | +1,852% |
| Other operating charges | 640/8 | €927 | €939 | +€12 | +1.3% |
| Gross operating margin | 9900 | €2,541 | -€3,415 | -€5,957 | |
| Operating profit (loss) | 9901 | €501 | -€26,077 | -€26,578 | |
| Financial charges | 65/66B | €55 | €333 | +€278 | +508% |
| Recurring financial charges | 65 | €55 | €333 | +€278 | +508% |
| Profit (loss) for the period before taxes | 9903 | €446 | -€26,410 | -€26,856 | |
| Income taxes | 67/77 | €144 | -€2 | -€147 | |
| Profit (loss) for the period | 9904 | €302 | -€26,407 | -€26,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €302 | -€26,407 | -€26,710 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.