PRO - CAR: 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.
PRO - CAR
Largest movements
- Cash +€8,510
up €8,510 (+3.2%), from €266,660 to €275,169
mainly Depreciation (+€6,890) and Receivables within one year (+€4,577)
- Tangible fixed assets -€6,890
down €6,890 (-24.2%), from €28,438 to €21,548
of which Furniture and vehicles: -€5,957
- Receivables within one year -€4,577
down €4,577 (-65.2%), from €7,023 to €2,446
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€17,466
up €17,466 (+28.9%), from €60,440 to €77,906
- Taxes -€8,095
down €8,095 (-98.6%), from €8,207 to €112
- Financial income -€4,943
down €4,943 (-99.3%), from €4,980 to €37
of which Non-recurring financial income: -€4,959
- Gross operating margin +€1,779
up €1,779 (+2.0%), from €87,092 to €88,871
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 | €303,895 | €301,115 | -€2,780 | -0.9% |
| Fixed assets | 21/28 | €28,945 | €22,054 | -€6,890 | -23.8% |
| Tangible fixed assets | 22/27 | €28,438 | €21,548 | -€6,890 | -24.2% |
| Plant, machinery and equipment | 23 | €3,813 | €2,879 | -€933 | -24.5% |
| Furniture and vehicles | 24 | €24,626 | €18,669 | -€5,957 | -24.2% |
| Financial fixed assets | 28 | €507 | €507 | = | 0.0% |
| Current assets | 29/58 | €274,950 | €279,061 | +€4,110 | +1.5% |
| Amounts receivable within one year | 40/41 | €7,023 | €2,446 | -€4,577 | -65.2% |
| Trade receivables | 40 | €7,023 | €2,446 | -€4,577 | -65.2% |
| Cash at bank and in hand | 54/58 | €266,660 | €275,169 | +€8,510 | +3.2% |
| Deferred charges and accrued income | 490/1 | €1,268 | €1,445 | +€178 | +14.0% |
| Total equity and liabilities | 10/49 | €303,895 | €301,115 | -€2,780 | -0.9% |
| Equity | 10/15 | €270,354 | €270,213 | -€141 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39,304 | €39,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €37,445 | €37,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,458 | €212,317 | -€141 | -0.1% |
| Provisions and deferred taxes | 16 | €2,251 | €2,251 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,251 | €2,251 | = | 0.0% |
| Environmental obligations | 163 | €2,251 | €2,251 | = | 0.0% |
| Amounts payable | 17/49 | €31,290 | €28,651 | -€2,639 | -8.4% |
| Amounts payable within one year | 42/48 | €31,290 | €28,651 | -€2,639 | -8.4% |
| Trade debts | 44 | €5,164 | €2,254 | -€2,910 | -56.4% |
| Suppliers | 440/4 | €5,164 | €2,254 | -€2,910 | -56.4% |
| Taxes, remuneration and social security | 45 | €26,075 | €26,346 | +€271 | +1.0% |
| Taxes | 450/3 | €20,635 | €15,058 | -€5,577 | -27.0% |
| Remuneration and social security | 454/9 | €5,440 | €11,288 | +€5,848 | +108% |
| Other amounts payable | 47/48 | €51 | €51 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €60,440 | €77,906 | +€17,466 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,093 | €6,890 | +€798 | +13.1% |
| Other operating charges | 640/8 | €670 | €688 | +€18 | +2.7% |
| Non-recurring operating charges | 66A | - | €2,471 | +€2,471 | |
| Gross operating margin | 9900 | €87,092 | €88,871 | +€1,779 | +2.0% |
| Operating profit (loss) | 9901 | €19,890 | €915 | -€18,975 | -95.4% |
| Financial income | 75/76B | €4,980 | €37 | -€4,943 | -99.3% |
| Recurring financial income | 75 | €22 | €37 | +€16 | +71.9% |
| Non-recurring financial income | 76B | €4,959 | - | -€4,959 | |
| Financial charges | 65/66B | €819 | €981 | +€162 | +19.8% |
| Recurring financial charges | 65 | €819 | €981 | +€162 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €24,051 | -€29 | -€24,080 | |
| Income taxes | 67/77 | €8,207 | €112 | -€8,095 | -98.6% |
| Profit (loss) for the period | 9904 | €15,845 | -€141 | -€15,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,845 | -€141 | -€15,985 |
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 29 October 2026 via checked.be.