Parts & Labour: what changed
Parts & Labour
Largest movements
- Receivables within one year -€13,964
down €13,964 (-81.7%), from €17,092 to €3,128
of which Other amounts receivable: -€7,887
- Cash +€12,372
up €12,372 (+52.6%), from €23,532 to €35,904
mainly Other debts (+€23,117) and Receivables within one year (+€13,964)
- Tangible fixed assets -€10,341
down €10,341 (-28.3%), from €36,504 to €26,163
of which Furniture and vehicles: -€10,835
- Reserves -€33,421
down €33,421 (-82.7%), from €40,424 to €7,003
- Other debts +€23,117
up €23,117, from €0 to €23,117
- Debts after one year -€8,863
down €8,863 (-45.0%), from €19,707 to €10,844
- Tax, wage and social debts +€6,291
up €6,291 (+141%), from €4,474 to €10,765
of which Taxes: +€6,291
- Gross operating margin +€8,393
up €8,393 (+39.2%), from €21,388 to €29,781
- Taxes +€1,757
up €1,757 (+90.2%), from €1,947 to €3,705
- Other operating charges +€360
up €360 (+273%), from €132 to €492
- Financial charges -€318
down €318 (-15.6%), from €2,033 to €1,715
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,784 | €65,932 | -€11,851 | -15.2% |
| Fixed assets | 21/28 | €37,159 | €26,818 | -€10,341 | -27.8% |
| Tangible fixed assets | 22/27 | €36,504 | €26,163 | -€10,341 | -28.3% |
| Plant, machinery and equipment | 23 | - | €494 | +€494 | |
| Furniture and vehicles | 24 | €36,504 | €25,669 | -€10,835 | -29.7% |
| Financial fixed assets | 28 | €655 | €655 | = | 0.0% |
| Current assets | 29/58 | €40,624 | €39,114 | -€1,510 | -3.7% |
| Amounts receivable within one year | 40/41 | €17,092 | €3,128 | -€13,964 | -81.7% |
| Trade receivables | 40 | €9,205 | €3,128 | -€6,077 | -66.0% |
| Other amounts receivable | 41 | €7,887 | €0 | -€7,887 | -100% |
| Cash at bank and in hand | 54/58 | €23,532 | €35,904 | +€12,372 | +52.6% |
| Deferred charges and accrued income | 490/1 | - | €82 | +€82 | |
| Total equity and liabilities | 10/49 | €77,784 | €65,932 | -€11,851 | -15.2% |
| Equity | 10/15 | €43,424 | €10,003 | -€33,421 | -77.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,424 | €7,003 | -€33,421 | -82.7% |
| Distributable reserves | 133 | €40,424 | €7,003 | -€33,421 | -82.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,360 | €55,929 | +€21,570 | +62.8% |
| Amounts payable after more than one year | 17 | €19,707 | €10,844 | -€8,863 | -45.0% |
| Financial debts | 170/4 | €19,707 | €10,844 | -€8,863 | -45.0% |
| Amounts payable within one year | 42/48 | €14,617 | €45,051 | +€30,433 | +208% |
| Current portion of amounts payable after more than one year | 42 | €8,483 | €8,863 | +€380 | +4.5% |
| Trade debts | 44 | €1,660 | €2,305 | +€646 | +38.9% |
| Suppliers | 440/4 | €1,660 | €2,305 | +€646 | +38.9% |
| Taxes, remuneration and social security | 45 | €4,474 | €10,765 | +€6,291 | +141% |
| Taxes | 450/3 | €2,874 | €9,165 | +€6,291 | +219% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €23,117 | +€23,117 | |
| Accrued charges and deferred income | 492/3 | €35 | €35 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,703 | €12,866 | +€163 | +1.3% |
| Other operating charges | 640/8 | €132 | €492 | +€360 | +273% |
| Gross operating margin | 9900 | €21,388 | €29,781 | +€8,393 | +39.2% |
| Operating profit (loss) | 9901 | €8,553 | €16,423 | +€7,870 | +92.0% |
| Financial income | 75/76B | €174 | €0 | -€174 | -100.0% |
| Recurring financial income | 75 | €174 | €0 | -€174 | -100.0% |
| Financial charges | 65/66B | €2,033 | €1,715 | -€318 | -15.6% |
| Recurring financial charges | 65 | €2,033 | €1,715 | -€318 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €6,694 | €14,708 | +€8,014 | +120% |
| Income taxes | 67/77 | €1,947 | €3,705 | +€1,757 | +90.2% |
| Profit (loss) for the period | 9904 | €4,746 | €11,003 | +€6,257 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €4,746 | €11,003 | +€6,257 | +132% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.