NAÏL 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.
NAÏL CAR
Largest movements
- Tangible fixed assets +€80,764
new in 2025: €80,764
- Receivables within one year -€41,366
no longer reported in 2025 (was €41,366)
- Cash +€6,190
up €6,190 (+290%), from €2,137 to €8,327
mainly Trade debts (+€59,961) and Receivables within one year (+€41,366)
- Trade debts +€59,961
up €59,961 (+5,996%), from €1,000 to €60,961
of which Bills of exchange payable: +€60,041
- Profit (loss) carried forward -€7,788
down €7,788 (-63.5%), from -€12,273 to -€20,061
- Other debts -€6,685
down €6,685 (-7.3%), from €91,926 to €85,241
- Depreciation +€7,600
new in 2025: €7,600
- Gross operating margin +€5,408
up €5,408, from -€76 to €5,333
- Other operating charges +€5,357
new in 2025: €5,357
- Purchases and services -€129
no longer reported in 2025 (was €129)
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 | €83,809 | €129,397 | +€45,588 | +54.4% |
| Formation expenses | 20 | €306 | €306 | = | 0.0% |
| Fixed assets | 21/28 | €40,000 | €120,764 | +€80,764 | +202% |
| Intangible fixed assets | 21 | €40,000 | €40,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €80,764 | +€80,764 | |
| Furniture and vehicles | 24 | - | €80,764 | +€80,764 | |
| Current assets | 29/58 | €43,504 | €8,327 | -€35,176 | -80.9% |
| Amounts receivable within one year | 40/41 | €41,366 | - | -€41,366 | |
| Other amounts receivable | 41 | €41,366 | - | -€41,366 | |
| Cash at bank and in hand | 54/58 | €2,137 | €8,327 | +€6,190 | +290% |
| Total equity and liabilities | 10/49 | €83,809 | €129,397 | +€45,588 | +54.4% |
| Equity | 10/15 | -€9,273 | -€17,061 | -€7,788 | -84.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,273 | -€20,061 | -€7,788 | -63.5% |
| Amounts payable | 17/49 | €93,082 | €146,458 | +€53,376 | +57.3% |
| Amounts payable within one year | 42/48 | €93,082 | €146,458 | +€53,376 | +57.3% |
| Trade debts | 44 | €1,000 | €60,961 | +€59,961 | +5,996% |
| Suppliers | 440/4 | €1,000 | €920 | -€80 | -8.0% |
| Bills of exchange payable | 441 | - | €60,041 | +€60,041 | |
| Taxes, remuneration and social security | 45 | €156 | €256 | +€100 | +63.9% |
| Taxes | 450/3 | €156 | €256 | +€100 | +63.9% |
| Other amounts payable | 47/48 | €91,926 | €85,241 | -€6,685 | -7.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €129 | - | -€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,600 | +€7,600 | |
| Other operating charges | 640/8 | - | €5,357 | +€5,357 | |
| Gross operating margin | 9900 | -€76 | €5,333 | +€5,408 | |
| Operating profit (loss) | 9901 | -€76 | -€7,624 | -€7,549 | -9,981% |
| Financial charges | 65/66B | €141 | €163 | +€23 | +16.2% |
| Recurring financial charges | 65 | €141 | €163 | +€23 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€216 | -€7,788 | -€7,572 | -3,503% |
| Profit (loss) for the period | 9904 | -€216 | -€7,788 | -€7,572 | -3,503% |
| Profit (loss) for the period to be appropriated | 9905 | -€216 | -€7,788 | -€7,572 | -3,503% |
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 14 October 2026 via checked.be.