NAYEF CAR EXPORT: 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.
NAYEF CAR EXPORT
Largest movements
- Stocks and contracts +€66,285
up €66,285 (+41.0%), from €161,500 to €227,785
- Cash -€20,596
down €20,596 (-13.2%), from €156,448 to €135,852
mainly Stocks and contracts (-€66,285) and Tax, wage and social debts (-€2,078)
- Trade debts +€41,562
up €41,562 (+516%), from €8,052 to €49,614
- Gross operating margin +€14,398
up €14,398 (+40.4%), from €35,614 to €50,012
- Financial charges +€4,076
up €4,076 (+1,259%), from €324 to €4,400
- Other operating charges +€1,539
up €1,539 (+35.4%), from €4,343 to €5,882
- Staff costs +€624
up €624 (+1.7%), from €37,159 to €37,783
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 | €346,714 | €390,974 | +€44,261 | +12.8% |
| Fixed assets | 21/28 | €17,564 | €17,250 | -€314 | -1.8% |
| Tangible fixed assets | 22/27 | €314 | €0 | -€314 | -100% |
| Plant, machinery and equipment | 23 | €314 | €0 | -€314 | -100% |
| Financial fixed assets | 28 | €17,250 | €17,250 | = | 0.0% |
| Current assets | 29/58 | €329,150 | €373,724 | +€44,575 | +13.5% |
| Stocks and contracts in progress | 3 | €161,500 | €227,785 | +€66,285 | +41.0% |
| Stocks | 30/36 | €161,500 | €227,785 | +€66,285 | +41.0% |
| Amounts receivable within one year | 40/41 | €10,513 | €8,800 | -€1,713 | -16.3% |
| Trade receivables | 40 | €10,513 | €8,800 | -€1,713 | -16.3% |
| Cash at bank and in hand | 54/58 | €156,448 | €135,852 | -€20,596 | -13.2% |
| Deferred charges and accrued income | 490/1 | €688 | €1,287 | +€599 | +87.1% |
| Total equity and liabilities | 10/49 | €346,714 | €390,974 | +€44,261 | +12.8% |
| Equity | 10/15 | €56,176 | €57,408 | +€1,232 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €35,716 | €36,948 | +€1,232 | +3.4% |
| Amounts payable | 17/49 | €290,538 | €333,566 | +€43,029 | +14.8% |
| Amounts payable within one year | 42/48 | €290,538 | €333,566 | +€43,029 | +14.8% |
| Trade debts | 44 | €8,052 | €49,614 | +€41,562 | +516% |
| Suppliers | 440/4 | €8,052 | €49,614 | +€41,562 | +516% |
| Taxes, remuneration and social security | 45 | €11,221 | €9,143 | -€2,078 | -18.5% |
| Taxes | 450/3 | €4,698 | €2,469 | -€2,228 | -47.4% |
| Remuneration and social security | 454/9 | €6,524 | €6,674 | +€150 | +2.3% |
| Other amounts payable | 47/48 | €271,265 | €274,809 | +€3,545 | +1.3% |
| Non-recurring operating income | 76A | €4,566 | €0 | -€4,566 | -100% |
| Remuneration, social security and pensions | 62 | €37,159 | €37,783 | +€624 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €314 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,343 | €5,882 | +€1,539 | +35.4% |
| Gross operating margin | 9900 | €35,614 | €50,012 | +€14,398 | +40.4% |
| Operating profit (loss) | 9901 | -€6,202 | €6,033 | +€12,235 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +63.6% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +63.6% |
| Financial charges | 65/66B | €324 | €4,400 | +€4,076 | +1,259% |
| Recurring financial charges | 65 | €324 | €4,400 | +€4,076 | +1,259% |
| Profit (loss) for the period before taxes | 9903 | -€6,525 | €1,635 | +€8,160 | |
| Income taxes | 67/77 | €402 | €838 | +€435 | +108% |
| Profit (loss) for the period | 9904 | -€6,927 | €798 | +€7,724 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,927 | €798 | +€7,724 |
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 22 October 2026 via checked.be.