MODACAR INVEST: 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.
MODACAR INVEST
Largest movements
- Receivables within one year -€351,158
down €351,158 (-84.4%), from €416,308 to €65,150
of which Other amounts receivable: -€351,158
- Receivables after one year +€300,000
up €300,000 (+120%), from €250,000 to €550,000
of which Trade receivables: +€350,000
- Current investments +€107,103
up €107,103 (+3.0%), from €3.5m to €3.6m
- Reserves +€59,145
up €59,145 (+1.9%), from €3.1m to €3.2m
of which Distributable reserves: +€59,145
- Financial income -€30,442
down €30,442 (-27.2%), from €111,917 to €81,476
- Taxes -€10,446
down €10,446 (-26.5%), from €39,396 to €28,950
- Financial charges +€6,528
up €6,528 (+13.9%), from €46,963 to €53,491
- Gross operating margin +€3,824
up €3,824 (+6.6%), from €57,551 to €61,375
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 | €4,256,133 | €4,350,356 | +€94,223 | +2.2% |
| Current assets | 29/58 | €4,256,133 | €4,350,356 | +€94,223 | +2.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €550,000 | +€300,000 | +120% |
| Trade receivables | 290 | €0 | €350,000 | +€350,000 | |
| Other amounts receivable | 291 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €416,308 | €65,150 | -€351,158 | -84.4% |
| Trade receivables | 40 | €9,317 | €9,317 | = | 0.0% |
| Other amounts receivable | 41 | €406,991 | €55,833 | -€351,158 | -86.3% |
| Current investments | 50/53 | €3,530,590 | €3,637,692 | +€107,103 | +3.0% |
| Cash at bank and in hand | 54/58 | €43,727 | €70,453 | +€26,726 | +61.1% |
| Deferred charges and accrued income | 490/1 | €15,508 | €27,060 | +€11,552 | +74.5% |
| Total equity and liabilities | 10/49 | €4,256,133 | €4,350,356 | +€94,223 | +2.2% |
| Equity | 10/15 | €3,515,343 | €3,574,488 | +€59,145 | +1.7% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €3,140,343 | €3,199,488 | +€59,145 | +1.9% |
| Non-distributable reserves | 130/1 | €150,000 | €150,000 | = | 0.0% |
| Legal reserve | 130 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €2,990,343 | €3,049,488 | +€59,145 | +2.0% |
| Amounts payable | 17/49 | €740,790 | €775,868 | +€35,078 | +4.7% |
| Amounts payable after more than one year | 17 | €681,598 | €713,806 | +€32,209 | +4.7% |
| Financial debts | 170/4 | €681,598 | €713,806 | +€32,209 | +4.7% |
| Amounts payable within one year | 42/48 | €8,694 | €6,830 | -€1,863 | -21.4% |
| Trade debts | 44 | €793 | €799 | +€6 | +0.8% |
| Suppliers | 440/4 | €793 | €799 | +€6 | +0.8% |
| Taxes, remuneration and social security | 45 | €7,900 | €6,031 | -€1,869 | -23.7% |
| Taxes | 450/3 | €6,900 | €5,031 | -€1,869 | -27.1% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €50,499 | €55,232 | +€4,733 | +9.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,075 | €1,265 | +€190 | +17.6% |
| Gross operating margin | 9900 | €57,551 | €61,375 | +€3,824 | +6.6% |
| Operating profit (loss) | 9901 | €56,475 | €60,110 | +€3,635 | +6.4% |
| Financial income | 75/76B | €111,917 | €81,476 | -€30,442 | -27.2% |
| Recurring financial income | 75 | €111,917 | €81,476 | -€30,442 | -27.2% |
| Financial charges | 65/66B | €46,963 | €53,491 | +€6,528 | +13.9% |
| Recurring financial charges | 65 | €46,963 | €53,491 | +€6,528 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €121,429 | €88,095 | -€33,335 | -27.5% |
| Income taxes | 67/77 | €39,396 | €28,950 | -€10,446 | -26.5% |
| Profit (loss) for the period | 9904 | €82,034 | €59,145 | -€22,889 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,034 | €59,145 | -€22,889 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.