Premium Car Select: 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.
Premium Car Select
Largest movements
- Stocks and contracts +€48,764
up €48,764 (+11.8%), from €414,711 to €463,475
- Cash -€23,651
down €23,651 (-62.5%), from €37,831 to €14,180
mainly Other debts (-€62,538) and Stocks and contracts (-€48,764)
- Other debts -€62,538
down €62,538 (-23.7%), from €264,044 to €201,507
- Trade debts +€55,792
up €55,792 (+110%), from €50,701 to €106,494
of which Suppliers: +€54,792
- Reserves +€17,445
up €17,445 (+567%), from €3,075 to €20,520
- Tax, wage and social debts +€14,809
up €14,809 (+904%), from €1,639 to €16,448
of which Taxes: +€12,014
- Gross operating margin +€33,923
up €33,923 (+213%), from €15,913 to €49,836
- Staff costs +€14,421
up €14,421 (+1,154%), from €1,249 to €15,670
- Taxes +€8,534
up €8,534 (+521%), from €1,639 to €10,173
- Other operating charges -€6,490
down €6,490 (-95.1%), from €6,828 to €338
- Depreciation +€2,665
up €2,665 (+101%), from €2,647 to €5,313
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,211 | €515,721 | +€25,510 | +5.2% |
| Fixed assets | 21/28 | €21,863 | €26,557 | +€4,693 | +21.5% |
| Tangible fixed assets | 22/27 | €19,263 | €20,927 | +€1,663 | +8.6% |
| Land and buildings | 22 | €7,156 | €5,672 | -€1,483 | -20.7% |
| Plant, machinery and equipment | 23 | €3,222 | €2,446 | -€775 | -24.1% |
| Furniture and vehicles | 24 | €8,886 | €12,808 | +€3,922 | +44.1% |
| Financial fixed assets | 28 | €2,600 | €5,630 | +€3,030 | +117% |
| Current assets | 29/58 | €468,348 | €489,164 | +€20,816 | +4.4% |
| Stocks and contracts in progress | 3 | €414,711 | €463,475 | +€48,764 | +11.8% |
| Stocks | 30/36 | €414,711 | €463,475 | +€48,764 | +11.8% |
| Amounts receivable within one year | 40/41 | €15,806 | €10,708 | -€5,099 | -32.3% |
| Trade receivables | 40 | €13,000 | €10,708 | -€2,292 | -17.6% |
| Other amounts receivable | 41 | €2,806 | - | -€2,806 | |
| Cash at bank and in hand | 54/58 | €37,831 | €14,180 | -€23,651 | -62.5% |
| Deferred charges and accrued income | 490/1 | - | €801 | +€801 | |
| Total equity and liabilities | 10/49 | €490,211 | €515,721 | +€25,510 | +5.2% |
| Equity | 10/15 | €173,827 | €191,272 | +€17,445 | +10.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €3,075 | €20,520 | +€17,445 | +567% |
| Distributable reserves | 133 | €3,075 | €20,520 | +€17,445 | +567% |
| Profit (loss) carried forward | 14 | €110,752 | €110,752 | = | 0.0% |
| Amounts payable | 17/49 | €316,385 | €324,449 | +€8,064 | +2.5% |
| Amounts payable within one year | 42/48 | €316,385 | €324,449 | +€8,064 | +2.5% |
| Trade debts | 44 | €50,701 | €106,494 | +€55,792 | +110% |
| Suppliers | 440/4 | €50,701 | €105,494 | +€54,792 | +108% |
| Bills of exchange payable | 441 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €1,639 | €16,448 | +€14,809 | +904% |
| Taxes | 450/3 | €1,639 | €13,653 | +€12,014 | +733% |
| Remuneration and social security | 454/9 | - | €2,795 | +€2,795 | |
| Other amounts payable | 47/48 | €264,044 | €201,507 | -€62,538 | -23.7% |
| Non-recurring operating income | 76A | - | €685 | +€685 | |
| Remuneration, social security and pensions | 62 | €1,249 | €15,670 | +€14,421 | +1,154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,647 | €5,313 | +€2,665 | +101% |
| Other operating charges | 640/8 | €6,828 | €338 | -€6,490 | -95.1% |
| Gross operating margin | 9900 | €15,913 | €49,836 | +€33,923 | +213% |
| Operating profit (loss) | 9901 | €5,188 | €28,515 | +€23,327 | +450% |
| Financial income | 75/76B | €7 | €474 | +€467 | +6,610% |
| Recurring financial income | 75 | €7 | €474 | +€467 | +6,610% |
| Financial charges | 65/66B | €482 | €1,371 | +€889 | +184% |
| Recurring financial charges | 65 | €482 | €1,371 | +€889 | +184% |
| Profit (loss) for the period before taxes | 9903 | €4,713 | €27,619 | +€22,905 | +486% |
| Income taxes | 67/77 | €1,639 | €10,173 | +€8,534 | +521% |
| Profit (loss) for the period | 9904 | €3,075 | €17,445 | +€14,371 | +467% |
| Profit (loss) for the period to be appropriated | 9905 | €3,075 | €17,445 | +€14,371 | +467% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.