MOLCON INTERWHEELS: what changed
Two fiscal 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.
What changed
MOLCON INTERWHEELS
NACE 46.720, Wholesale of motor vehicle parts and accessories
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€516,220
2023 · €971,246-€455,026
Equity
€6.3m
2023 · €6.5m-€142,835
Cash
€1.1m
2023 · €1.0m+€123,731
Balance sheet total
€16.2m
2023 · €15.2m+€987,297
Largest movements
Assets
- Receivables within one year +€789,618
up €789,618 (+49.4%), from €1.6m to €2.4m
of which Trade receivables: +€791,103
- Tangible fixed assets +€291,138
up €291,138 (+34.2%), from €850,919 to €1.1m
of which Other tangible fixed assets: +€196,622
- Stocks and contracts -€245,533
down €245,533 (-2.2%), from €11.1m to €10.8m
Equity and liabilities
- Short-term financial debts +€1.4m
up €1.4m (+30.4%), from €4.7m to €6.2m
- Accrued charges and deferred income -€490,170
down €490,170 (-94.6%), from €518,007 to €27,838
- Other debts -€224,985
down €224,985 (-25.4%), from €884,040 to €659,055
- Trade debts +€194,412
up €194,412 (+11.7%), from €1.7m to €1.9m
Income statement
- Turnover -€4.2m
down €4.2m (-8.8%), from €47.5m to €43.4m
- Goods and materials -€3.6m
down €3.6m (-9.9%), from €36.7m to €33.1m
of which Purchases: -€3.7m
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.
Result 2023
€971,246
Turnover
-€4.2m
Other operating income
-€58,284
Goods and materials
+€3.6m
Services and other goods
+€67,749
Staff costs
-€24,624
Depreciation
-€42,086
Write-downs
-€125,021
Provisions
-€101,814
Other operating charges
+€11,280
Other operating items
+€81,207
Financial income
-€18,121
Financial charges
+€140,353
Taxes
+€156,559
Result 2024
€516,220
Cash bridge derived
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.
From operations
-€74,598
Investment
-€647,269
Financing
+€845,598
Cash 2023
€1.0m
From operations (derived)
-€74,598
Net result for the year
+€516,220
Depreciation
+€342,135
Stocks and contracts
+€245,533
Receivables within one year
-€789,618
Deferred charges and accrued income
-€14,348
Trade debts
+€194,412
Tax, wage and social debts
+€146,222
Other debts
-€224,985
Accrued charges and deferred income
-€490,170
Investment (derived)
-€647,269
Investment in fixed assets (net)
-€647,269
Financing
+€845,598
Debts after one year
+€34,692
Current portion of long-term debt
+€28,994
Short-term financial debts
+€1.4m
Contributions, distributions and other
-€659,055
Cash 2024
€1.1m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,245,898 | €16,233,196 | +€987,297 | +6.5% |
| Fixed assets | 21/28 | €864,868 | €1,170,002 | +€305,133 | +35.3% |
| Intangible fixed assets | 21 | €255 | €0 | -€255 | -100.0% |
| Tangible fixed assets | 22/27 | €850,919 | €1,142,057 | +€291,138 | +34.2% |
| Plant, machinery and equipment | 23 | €290,940 | €300,542 | +€9,602 | +3.3% |
| Furniture and vehicles | 24 | €394,685 | €556,417 | +€161,733 | +41.0% |
| Leasing and similar rights | 25 | €147,225 | €70,406 | -€76,819 | -52.2% |
| Other tangible fixed assets | 26 | €18,069 | €214,691 | +€196,622 | +1088.2% |
| Financial fixed assets | 28 | €13,694 | €27,944 | +€14,250 | +104.1% |
| Other financial fixed assets | 284/8 | €13,694 | €27,944 | +€14,250 | +104.1% |
| Shares | 284 | €200 | €200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €13,494 | €27,744 | +€14,250 | +105.6% |
| Current assets | 29/58 | €14,381,030 | €15,063,194 | +€682,164 | +4.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €11,055,871 | €10,810,338 | -€245,533 | -2.2% |
| Stocks | 30/36 | €11,055,871 | €10,810,338 | -€245,533 | -2.2% |
| Goods purchased for resale | 34 | €11,055,871 | €10,810,338 | -€245,533 | -2.2% |
| Amounts receivable within one year | 40/41 | €1,599,061 | €2,388,680 | +€789,618 | +49.4% |
| Trade receivables | 40 | €1,350,319 | €2,141,422 | +€791,103 | +58.6% |
| Other amounts receivable | 41 | €248,743 | €247,257 | -€1,485 | -0.6% |
| Cash at bank and in hand | 54/58 | €1,002,175 | €1,125,906 | +€123,731 | +12.3% |
| Deferred charges and accrued income | 490/1 | €723,922 | €738,271 | +€14,348 | +2.0% |
| Total equity and liabilities | 10/49 | €15,245,898 | €16,233,196 | +€987,297 | +6.5% |
| Equity | 10/15 | €6,486,294 | €6,343,459 | -€142,835 | -2.2% |
| Contributions | 10/11 | €3,180,000 | €3,180,000 | = | 0.0% |
| Capital | 10 | €3,180,000 | €3,180,000 | = | 0.0% |
| Issued capital | 100 | €3,180,000 | €3,180,000 | = | 0.0% |
| Reserves | 13 | €327,800 | €327,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €318,000 | €318,000 | = | 0.0% |
| Legal reserve | 130 | €318,000 | €318,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,800 | €9,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,978,494 | €2,835,659 | -€142,835 | -4.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €8,759,604 | €9,889,736 | +€1.1m | +12.9% |
| Amounts payable after more than one year | 17 | €313,034 | €347,726 | +€34,692 | +11.1% |
| Financial debts | 170/4 | €313,034 | €347,726 | +€34,692 | +11.1% |
| Leasing and similar obligations | 172 | €68,644 | €13,563 | -€55,081 | -80.2% |
| Credit institutions | 173 | €244,390 | €334,163 | +€89,773 | +36.7% |
| Amounts payable within one year | 42/48 | €7,928,563 | €9,514,173 | +€1.6m | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €147,181 | €176,175 | +€28,994 | +19.7% |
| Financial debts | 43 | €4,733,071 | €6,174,038 | +€1.4m | +30.4% |
| Credit institutions | 430/8 | €4,733,071 | €6,174,038 | +€1.4m | +30.4% |
| Trade debts | 44 | €1,659,946 | €1,854,358 | +€194,412 | +11.7% |
| Suppliers | 440/4 | €1,659,946 | €1,854,358 | +€194,412 | +11.7% |
| Taxes, remuneration and social security | 45 | €504,325 | €650,547 | +€146,222 | +29.0% |
| Taxes | 450/3 | €156,255 | €243,494 | +€87,240 | +55.8% |
| Remuneration and social security | 454/9 | €348,070 | €407,053 | +€58,983 | +16.9% |
| Other amounts payable | 47/48 | €884,040 | €659,055 | -€224,985 | -25.4% |
| Accrued charges and deferred income | 492/3 | €518,007 | €27,838 | -€490,170 | -94.6% |
| Operating income | 70/76A | €47,831,179 | €43,690,860 | -€4.1m | -8.7% |
| Turnover | 70 | €47,538,249 | €43,375,006 | -€4.2m | -8.8% |
| Own construction capitalised | 72 | - | €83,583 | +€83,583 | |
| Other operating income | 74 | €268,619 | €210,336 | -€58,284 | -21.7% |
| Non-recurring operating income | 76A | €24,311 | €21,934 | -€2,376 | -9.8% |
| Operating charges | 60/66A | €45,846,272 | €42,439,771 | -€3.4m | -7.4% |
| Goods for resale, raw materials and consumables | 60 | €36,744,731 | €33,123,713 | -€3.6m | -9.9% |
| Purchases | 600/8 | €36,315,414 | €32,647,805 | -€3.7m | -10.1% |
| Change in stocks: decrease (increase) | 609 | €429,317 | €475,908 | +€46,592 | +10.9% |
| Services and other goods | 61 | €6,258,965 | €6,191,216 | -€67,749 | -1.1% |
| Remuneration, social security and pensions | 62 | €2,985,277 | €3,009,901 | +€24,624 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300,049 | €342,135 | +€42,086 | +14.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€364,099 | -€239,078 | +€125,021 | +34.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€101,814 | €0 | +€101,814 | |
| Other operating charges | 640/8 | €23,163 | €11,883 | -€11,280 | -48.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €1,984,906 | €1,251,089 | -€733,817 | -37.0% |
| Financial income | 75/76B | €73,987 | €55,866 | -€18,121 | -24.5% |
| Recurring financial income | 75 | €73,987 | €55,866 | -€18,121 | -24.5% |
| Income from financial fixed assets | 750 | €5,062 | €7,584 | +€2,522 | +49.8% |
| Income from current assets | 751 | €975 | €0 | -€975 | -100.0% |
| Other financial income | 752/9 | €67,950 | €48,282 | -€19,668 | -28.9% |
| Financial charges | 65/66B | €709,842 | €569,489 | -€140,353 | -19.8% |
| Recurring financial charges | 65 | €707,447 | €565,314 | -€142,133 | -20.1% |
| Debt charges | 650 | €507,384 | €423,508 | -€83,876 | -16.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €200,063 | €141,805 | -€58,258 | -29.1% |
| Non-recurring financial charges | 66B | €2,395 | €4,176 | +€1,781 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | €1,349,051 | €737,465 | -€611,586 | -45.3% |
| Income taxes | 67/77 | €377,804 | €221,245 | -€156,559 | -41.4% |
| Taxes | 670/3 | €377,804 | €221,245 | -€156,559 | -41.4% |
| Profit (loss) for the period | 9904 | €971,246 | €516,220 | -€455,026 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €971,246 | €516,220 | -€455,026 | -46.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.