NATIONALE 7: what changed
What changed
NATIONALE 7
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
-€105,766
2024 · €175,848-€281,614
Equity
€2.6m
2024 · €2.7m-€105,766
Cash
€269,472
2024 · €454,028-€184,557
Balance sheet total
€6.5m
2024 · €6.0m+€422,345
Largest movements
Assets
- Tangible fixed assets +€644,406
up €644,406 (+15.1%), from €4.3m to €4.9m
of which Land and buildings: +€4.6m
- Cash -€184,557
down €184,557 (-40.6%), from €454,028 to €269,472
mainly Investment in fixed assets (net) (-€935,610) and Trade debts (-€246,589)
Equity and liabilities
- Debts after one year +€541,336
up €541,336 (+27.2%), from €2.0m to €2.5m
- Current portion of long-term debt +€278,136
up €278,136 (+614%), from €45,314 to €323,449
- Trade debts -€246,589
down €246,589 (-36.6%), from €672,872 to €426,283
- Reserves -€105,612
down €105,612 (-4.1%), from €2.6m to €2.5m
of which Distributable reserves: -€61,500
Income statement
- Depreciation +€238,529
up €238,529 (+471%), from €50,675 to €289,204
- Gross operating margin -€106,594
down €106,594 (-9.2%), from €1.2m to €1.1m
- Financial charges +€75,936
up €75,936 (+286%), from €26,564 to €102,500
- Taxes -€64,488
down €64,488 (-99.8%), from €64,608 to €120
- Write-downs -€50,461
down €50,461 (-750%), from -€6,732 to -€57,193
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€175,848
Gross operating margin
-€106,594
Staff costs
+€9,413
Depreciation
-€238,529
Write-downs
+€50,461
Other operating charges
+€2,735
Financial income
-€2,355
Financial charges
-€75,936
Taxes
+€64,488
Deferred taxes and other
+€14,704
Result 2025
-€105,766
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€68,418
Investment
-€935,610
Financing
+€819,471
Cash 2024
€454,028
From operations (derived)
-€68,418
Net result for the year
-€105,766
Depreciation
+€289,204
Stocks and contracts
+€12,394
Receivables within one year
+€59,684
Deferred charges and accrued income
-€32,573
Provisions
-€14,704
Trade debts
-€246,589
Tax, wage and social debts
-€29,366
Other debts
-€701
Investment (derived)
-€935,610
Investment in fixed assets (net)
-€935,610
Financing
+€819,471
Debts after one year
+€541,336
Current portion of long-term debt
+€278,136
Cash 2025
€269,472
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,046,304 | €6,468,649 | +€422,345 | +7.0% |
| Fixed assets | 21/28 | €4,280,189 | €4,926,596 | +€646,406 | +15.1% |
| Tangible fixed assets | 22/27 | €4,256,571 | €4,900,978 | +€644,406 | +15.1% |
| Land and buildings | 22 | €111,552 | €4,672,622 | +€4.6m | +4,089% |
| Plant, machinery and equipment | 23 | €61,462 | €60,686 | -€776 | -1.3% |
| Furniture and vehicles | 24 | €212,849 | €167,669 | -€45,180 | -21.2% |
| Assets under construction and advance payments | 27 | €3,870,708 | - | -€3.9m | |
| Financial fixed assets | 28 | €23,618 | €25,618 | +€2,000 | +8.5% |
| Current assets | 29/58 | €1,766,115 | €1,542,054 | -€224,061 | -12.7% |
| Stocks and contracts in progress | 3 | €972,424 | €960,030 | -€12,394 | -1.3% |
| Stocks | 30/36 | €972,424 | €960,030 | -€12,394 | -1.3% |
| Amounts receivable within one year | 40/41 | €242,981 | €183,297 | -€59,684 | -24.6% |
| Trade receivables | 40 | €133,225 | €59,946 | -€73,278 | -55.0% |
| Other amounts receivable | 41 | €109,757 | €123,351 | +€13,595 | +12.4% |
| Cash at bank and in hand | 54/58 | €454,028 | €269,472 | -€184,557 | -40.6% |
| Deferred charges and accrued income | 490/1 | €96,681 | €129,255 | +€32,573 | +33.7% |
| Total equity and liabilities | 10/49 | €6,046,304 | €6,468,649 | +€422,345 | +7.0% |
| Equity | 10/15 | €2,710,230 | €2,604,464 | -€105,766 | -3.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €2,559,670 | €2,454,058 | -€105,612 | -4.1% |
| Tax-exempt reserves | 132 | €884,670 | €840,558 | -€44,112 | -5.0% |
| Distributable reserves | 133 | €1,675,000 | €1,613,500 | -€61,500 | -3.7% |
| Profit (loss) carried forward | 14 | €559 | €406 | -€153 | -27.4% |
| Provisions and deferred taxes | 16 | €294,890 | €280,186 | -€14,704 | -5.0% |
| Deferred taxes | 168 | €294,890 | €280,186 | -€14,704 | -5.0% |
| Amounts payable | 17/49 | €3,041,184 | €3,584,000 | +€542,815 | +17.8% |
| Amounts payable after more than one year | 17 | €1,990,689 | €2,532,025 | +€541,336 | +27.2% |
| Financial debts | 170/4 | €1,990,689 | €2,532,025 | +€541,336 | +27.2% |
| Amounts payable within one year | 42/48 | €1,050,495 | €1,051,975 | +€1,479 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €45,314 | €323,449 | +€278,136 | +614% |
| Trade debts | 44 | €672,872 | €426,283 | -€246,589 | -36.6% |
| Suppliers | 440/4 | €672,872 | €426,283 | -€246,589 | -36.6% |
| Taxes, remuneration and social security | 45 | €255,841 | €226,475 | -€29,366 | -11.5% |
| Taxes | 450/3 | €190,469 | €142,808 | -€47,661 | -25.0% |
| Remuneration and social security | 454/9 | €65,372 | €83,667 | +€18,295 | +28.0% |
| Other amounts payable | 47/48 | €76,469 | €75,768 | -€701 | -0.9% |
| Remuneration, social security and pensions | 62 | €824,798 | €815,385 | -€9,413 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,675 | €289,204 | +€238,529 | +471% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,732 | -€57,193 | -€50,461 | -750% |
| Other operating charges | 640/8 | €24,678 | €21,943 | -€2,735 | -11.1% |
| Gross operating margin | 9900 | €1,158,034 | €1,051,439 | -€106,594 | -9.2% |
| Operating profit (loss) | 9901 | €264,615 | -€17,900 | -€282,515 | |
| Financial income | 75/76B | €2,405 | €50 | -€2,355 | -97.9% |
| Recurring financial income | 75 | €1 | €50 | +€49 | +4,900% |
| Non-recurring financial income | 76B | €2,404 | - | -€2,404 | |
| Financial charges | 65/66B | €26,564 | €102,500 | +€75,936 | +286% |
| Recurring financial charges | 65 | €26,564 | €102,500 | +€75,936 | +286% |
| Profit (loss) for the period before taxes | 9903 | €240,456 | -€120,350 | -€360,805 | |
| Transfer from deferred taxes | 780 | - | €14,704 | +€14,704 | |
| Income taxes | 67/77 | €64,608 | €120 | -€64,488 | -99.8% |
| Profit (loss) for the period | 9904 | €175,848 | -€105,766 | -€281,614 | |
| Transfer from tax-exempt reserves | 789 | - | €44,112 | +€44,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €175,848 | -€61,653 | -€237,501 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.