NASSCAR: 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.
NASSCAR
Largest movements
- Cash -€16,186
down €16,186 (-37.5%), from €43,207 to €27,021
mainly Stocks and contracts (-€12,367) and Other debts (-€8,712)
- Stocks and contracts +€12,367
up €12,367 (+21.8%), from €56,808 to €69,176
- Receivables within one year +€4,898
up €4,898 (+5,236%), from €94 to €4,992
of which Trade receivables: +€4,071
- Other debts -€8,712
down €8,712 (-10.0%), from €86,804 to €78,092
- Profit (loss) carried forward +€7,454
up €7,454, from -€5,675 to €1,779
- Tax, wage and social debts +€1,350
up €1,350 (+293%), from €461 to €1,811
- Gross operating margin +€2,713
up €2,713 (+35.3%), from €7,679 to €10,393
- Other operating charges +€1,087
up €1,087 (+76.0%), from €1,431 to €2,518
- Depreciation +€218
up €218 (+136%), from €160 to €378
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 | €102,353 | €102,093 | -€260 | -0.3% |
| Fixed assets | 21/28 | €974 | €596 | -€378 | -38.8% |
| Tangible fixed assets | 22/27 | €974 | €596 | -€378 | -38.8% |
| Plant, machinery and equipment | 23 | €974 | €596 | -€378 | -38.8% |
| Current assets | 29/58 | €101,378 | €101,497 | +€118 | +0.1% |
| Stocks and contracts in progress | 3 | €56,808 | €69,176 | +€12,367 | +21.8% |
| Stocks | 30/36 | €56,808 | €69,176 | +€12,367 | +21.8% |
| Amounts receivable within one year | 40/41 | €94 | €4,992 | +€4,898 | +5,236% |
| Trade receivables | 40 | - | €4,071 | +€4,071 | |
| Other amounts receivable | 41 | €94 | €920 | +€827 | +884% |
| Cash at bank and in hand | 54/58 | €43,207 | €27,021 | -€16,186 | -37.5% |
| Deferred charges and accrued income | 490/1 | €1,270 | €308 | -€961 | -75.7% |
| Total equity and liabilities | 10/49 | €102,353 | €102,093 | -€260 | -0.3% |
| Equity | 10/15 | €14,735 | €22,189 | +€7,454 | +50.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,675 | €1,779 | +€7,454 | |
| Amounts payable | 17/49 | €87,618 | €79,904 | -€7,714 | -8.8% |
| Amounts payable within one year | 42/48 | €87,618 | €79,904 | -€7,714 | -8.8% |
| Trade debts | 44 | €352 | - | -€352 | |
| Suppliers | 440/4 | €352 | - | -€352 | |
| Taxes, remuneration and social security | 45 | €461 | €1,811 | +€1,350 | +293% |
| Taxes | 450/3 | €461 | €1,811 | +€1,350 | +293% |
| Other amounts payable | 47/48 | €86,804 | €78,092 | -€8,712 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €378 | +€218 | +136% |
| Other operating charges | 640/8 | €1,431 | €2,518 | +€1,087 | +76.0% |
| Gross operating margin | 9900 | €7,679 | €10,393 | +€2,713 | +35.3% |
| Operating profit (loss) | 9901 | €6,089 | €7,497 | +€1,408 | +23.1% |
| Financial charges | 65/66B | €60 | €43 | -€16 | -27.5% |
| Recurring financial charges | 65 | €60 | €43 | -€16 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €6,029 | €7,454 | +€1,425 | +23.6% |
| Profit (loss) for the period | 9904 | €6,029 | €7,454 | +€1,425 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,029 | €7,454 | +€1,425 | +23.6% |
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 24 October 2026 via checked.be.