PERSONAL CAR SERVICES: 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.
PERSONAL CAR SERVICES
Largest movements
- Stocks and contracts -€59,679
down €59,679 (-24.1%), from €247,308 to €187,629
- Cash +€18,383
up €18,383 (+247%), from €7,440 to €25,823
mainly Depreciation (+€88,377) and Stocks and contracts (+€59,679)
- Receivables within one year +€12,458
up €12,458 (+20.0%), from €62,252 to €74,710
of which Trade receivables: +€12,713
- Tangible fixed assets +€5,684
up €5,684 (+3.3%), from €170,011 to €175,694
of which Furniture and vehicles: +€12,532
- Advances received +€51,500
new in 2025: €51,500
- Debts after one year -€42,475
down €42,475 (-15.8%), from €268,657 to €226,182
of which Financial debts: -€42,475
- Current portion of long-term debt -€23,173
down €23,173 (-36.0%), from €64,307 to €41,134
- Other debts -€13,921
down €13,921 (-21.9%), from €63,613 to €49,692
- Trade debts +€8,593
up €8,593 (+16.5%), from €52,000 to €60,592
- Gross operating margin +€23,244
up €23,244 (+15.1%), from €154,277 to €177,521
- Depreciation +€19,787
up €19,787 (+28.8%), from €68,590 to €88,377
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 | €505,879 | €484,944 | -€20,935 | -4.1% |
| Fixed assets | 21/28 | €170,370 | €176,306 | +€5,936 | +3.5% |
| Intangible fixed assets | 21 | €360 | €612 | +€252 | +70.0% |
| Tangible fixed assets | 22/27 | €170,011 | €175,694 | +€5,684 | +3.3% |
| Land and buildings | 22 | €38,263 | €32,489 | -€5,774 | -15.1% |
| Plant, machinery and equipment | 23 | €2,002 | €928 | -€1,074 | -53.7% |
| Furniture and vehicles | 24 | €129,746 | €142,278 | +€12,532 | +9.7% |
| Current assets | 29/58 | €335,508 | €308,638 | -€26,871 | -8.0% |
| Amounts receivable after more than one year | 29 | €2,775 | €2,775 | = | 0.0% |
| Other amounts receivable | 291 | €2,775 | €2,775 | = | 0.0% |
| Stocks and contracts in progress | 3 | €247,308 | €187,629 | -€59,679 | -24.1% |
| Stocks | 30/36 | €247,308 | €187,629 | -€59,679 | -24.1% |
| Amounts receivable within one year | 40/41 | €62,252 | €74,710 | +€12,458 | +20.0% |
| Trade receivables | 40 | €25,986 | €38,698 | +€12,713 | +48.9% |
| Other amounts receivable | 41 | €36,266 | €36,011 | -€255 | -0.7% |
| Cash at bank and in hand | 54/58 | €7,440 | €25,823 | +€18,383 | +247% |
| Deferred charges and accrued income | 490/1 | €15,733 | €17,702 | +€1,968 | +12.5% |
| Total equity and liabilities | 10/49 | €505,879 | €484,944 | -€20,935 | -4.1% |
| Equity | 10/15 | €35,489 | €33,020 | -€2,469 | -7.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €58,954 | €58,954 | = | 0.0% |
| Distributable reserves | 133 | €58,954 | €58,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,215 | -€44,684 | -€2,469 | -5.8% |
| Amounts payable | 17/49 | €470,389 | €451,924 | -€18,466 | -3.9% |
| Amounts payable after more than one year | 17 | €268,657 | €226,182 | -€42,475 | -15.8% |
| Financial debts | 170/4 | €91,157 | €48,682 | -€42,475 | -46.6% |
| Other amounts payable | 178/9 | €177,500 | €177,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €201,732 | €225,742 | +€24,010 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €64,307 | €41,134 | -€23,173 | -36.0% |
| Trade debts | 44 | €52,000 | €60,592 | +€8,593 | +16.5% |
| Suppliers | 440/4 | €52,000 | €60,592 | +€8,593 | +16.5% |
| Advances received on contracts in progress | 46 | - | €51,500 | +€51,500 | |
| Taxes, remuneration and social security | 45 | €21,812 | €22,824 | +€1,012 | +4.6% |
| Taxes | 450/3 | €12,892 | €13,585 | +€692 | +5.4% |
| Remuneration and social security | 454/9 | €8,919 | €9,239 | +€319 | +3.6% |
| Other amounts payable | 47/48 | €63,613 | €49,692 | -€13,921 | -21.9% |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Remuneration, social security and pensions | 62 | €65,577 | €64,284 | -€1,293 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,590 | €88,377 | +€19,787 | +28.8% |
| Other operating charges | 640/8 | €13,327 | €13,891 | +€565 | +4.2% |
| Non-recurring operating charges | 66A | - | €5,563 | +€5,563 | |
| Gross operating margin | 9900 | €154,277 | €177,521 | +€23,244 | +15.1% |
| Operating profit (loss) | 9901 | €6,783 | €5,406 | -€1,377 | -20.3% |
| Financial income | 75/76B | €31 | €60 | +€29 | +93.3% |
| Recurring financial income | 75 | €31 | €60 | +€29 | +93.3% |
| Financial charges | 65/66B | €7,985 | €6,621 | -€1,364 | -17.1% |
| Recurring financial charges | 65 | €7,985 | €6,621 | -€1,364 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,171 | -€1,156 | +€15 | +1.3% |
| Income taxes | 67/77 | €357 | €1,313 | +€957 | +268% |
| Profit (loss) for the period | 9904 | -€1,528 | -€2,469 | -€941 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,528 | -€2,469 | -€941 | -61.6% |
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 28 October 2026 via checked.be.