MOTOR SERVICE: 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.
MOTOR SERVICE
Largest movements
- Receivables within one year -€74,046
down €74,046 (-22.9%), from €322,825 to €248,779
- Cash +€63,882
up €63,882 (+9.7%), from €655,401 to €719,283
mainly Net result for the year (+€93,420) and Receivables within one year (+€74,046)
- Other debts +€40,614
up €40,614 (+23.2%), from €175,369 to €215,983
- Accrued charges and deferred income -€40,000
no longer reported in 2025 (was €40,000)
- Debts after one year -€34,346
down €34,346 (-16.6%), from €206,590 to €172,244
- Trade debts +€33,880
up €33,880 (+28.2%), from €120,247 to €154,127
- Tax, wage and social debts -€32,096
down €32,096 (-35.7%), from €89,872 to €57,776
of which Taxes: -€17,224
- Gross operating margin -€53,021
down €53,021 (-8.9%), from €598,785 to €545,764
- Taxes -€15,776
down €15,776 (-31.4%), from €50,222 to €34,445
- Write-downs +€9,478
new in 2025: €9,478
- Other operating charges +€7,349
up €7,349 (+37.5%), from €19,580 to €26,930
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 | €2,188,299 | €2,176,152 | -€12,147 | -0.6% |
| Fixed assets | 21/28 | €542,832 | €532,077 | -€10,755 | -2.0% |
| Tangible fixed assets | 22/27 | €340,460 | €329,705 | -€10,755 | -3.2% |
| Land and buildings | 22 | €164,820 | €158,399 | -€6,421 | -3.9% |
| Plant, machinery and equipment | 23 | €133,892 | €141,389 | +€7,497 | +5.6% |
| Furniture and vehicles | 24 | €41,748 | €29,917 | -€11,831 | -28.3% |
| Financial fixed assets | 28 | €202,372 | €202,372 | = | 0.0% |
| Current assets | 29/58 | €1,645,467 | €1,644,075 | -€1,392 | -0.1% |
| Stocks and contracts in progress | 3 | €666,995 | €676,013 | +€9,018 | +1.4% |
| Stocks | 30/36 | €666,995 | €676,013 | +€9,018 | +1.4% |
| Amounts receivable within one year | 40/41 | €322,825 | €248,779 | -€74,046 | -22.9% |
| Trade receivables | 40 | €322,825 | €248,779 | -€74,046 | -22.9% |
| Current investments | 50/53 | €245 | - | -€245 | |
| Cash at bank and in hand | 54/58 | €655,401 | €719,283 | +€63,882 | +9.7% |
| Total equity and liabilities | 10/49 | €2,188,299 | €2,176,152 | -€12,147 | -0.6% |
| Equity | 10/15 | €1,523,255 | €1,541,676 | +€18,420 | +1.2% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €270,978 | €270,978 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €252,228 | €252,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,142,278 | €1,160,698 | +€18,420 | +1.6% |
| Amounts payable | 17/49 | €665,043 | €634,476 | -€30,567 | -4.6% |
| Amounts payable after more than one year | 17 | €206,590 | €172,244 | -€34,346 | -16.6% |
| Financial debts | 170/4 | €206,590 | €172,244 | -€34,346 | -16.6% |
| Amounts payable within one year | 42/48 | €418,454 | €462,232 | +€43,778 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €32,966 | €34,346 | +€1,380 | +4.2% |
| Trade debts | 44 | €120,247 | €154,127 | +€33,880 | +28.2% |
| Suppliers | 440/4 | €120,247 | €154,127 | +€33,880 | +28.2% |
| Taxes, remuneration and social security | 45 | €89,872 | €57,776 | -€32,096 | -35.7% |
| Taxes | 450/3 | €42,421 | €25,197 | -€17,224 | -40.6% |
| Remuneration and social security | 454/9 | €47,451 | €32,579 | -€14,871 | -31.3% |
| Other amounts payable | 47/48 | €175,369 | €215,983 | +€40,614 | +23.2% |
| Accrued charges and deferred income | 492/3 | €40,000 | - | -€40,000 | |
| Non-recurring operating income | 76A | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €346,029 | €341,211 | -€4,818 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,113 | €42,000 | +€2,887 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,478 | +€9,478 | |
| Other operating charges | 640/8 | €19,580 | €26,930 | +€7,349 | +37.5% |
| Non-recurring operating charges | 66A | €4 | €100 | +€96 | +2,369% |
| Gross operating margin | 9900 | €598,785 | €545,764 | -€53,021 | -8.9% |
| Operating profit (loss) | 9901 | €194,059 | €126,045 | -€68,014 | -35.0% |
| Financial income | 75/76B | €14,861 | €12,340 | -€2,521 | -17.0% |
| Recurring financial income | 75 | €14,861 | €12,340 | -€2,521 | -17.0% |
| Financial charges | 65/66B | €11,111 | €10,520 | -€591 | -5.3% |
| Recurring financial charges | 65 | €11,111 | €10,520 | -€591 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €197,809 | €127,865 | -€69,943 | -35.4% |
| Income taxes | 67/77 | €50,222 | €34,445 | -€15,776 | -31.4% |
| Profit (loss) for the period | 9904 | €147,587 | €93,420 | -€54,167 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €147,587 | €93,420 | -€54,167 | -36.7% |
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 29 October 2026 via checked.be.