PROTOTYPE CARS: 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.
PROTOTYPE CARS
Largest movements
- Tangible fixed assets -€9,329
down €9,329 (-50.7%), from €18,393 to €9,064
- Receivables within one year +€559
up €559 (+18.9%), from €2,956 to €3,515
of which Trade receivables: +€405
- Profit (loss) carried forward -€11,942
down €11,942 (-141%), from -€8,489 to -€20,431
- Trade debts +€2,842
up €2,842 (+97.2%), from €2,924 to €5,767
- Gross operating margin -€4,256
down €4,256, from €1,973 to -€2,283
- Other operating charges -€674
down €674 (-83.0%), from €812 to €138
- Depreciation -€268
down €268 (-2.8%), from €9,597 to €9,329
- Financial charges +€140
up €140 (+268%), from €52 to €192
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 | €21,474 | €12,657 | -€8,818 | -41.1% |
| Fixed assets | 21/28 | €18,471 | €9,142 | -€9,329 | -50.5% |
| Tangible fixed assets | 22/27 | €18,393 | €9,064 | -€9,329 | -50.7% |
| Furniture and vehicles | 24 | €18,393 | €9,064 | -€9,329 | -50.7% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €3,004 | €3,515 | +€511 | +17.0% |
| Amounts receivable within one year | 40/41 | €2,956 | €3,515 | +€559 | +18.9% |
| Trade receivables | 40 | €2,506 | €2,911 | +€405 | +16.2% |
| Other amounts receivable | 41 | €450 | €604 | +€154 | +34.3% |
| Cash at bank and in hand | 54/58 | €48 | €0 | -€48 | -99.4% |
| Total equity and liabilities | 10/49 | €21,474 | €12,657 | -€8,818 | -41.1% |
| Equity | 10/15 | €11,511 | -€431 | -€11,942 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,489 | -€20,431 | -€11,942 | -141% |
| Amounts payable | 17/49 | €9,963 | €13,087 | +€3,124 | +31.4% |
| Amounts payable within one year | 42/48 | €9,963 | €13,087 | +€3,124 | +31.4% |
| Trade debts | 44 | €2,924 | €5,767 | +€2,842 | +97.2% |
| Suppliers | 440/4 | €2,924 | €5,767 | +€2,842 | +97.2% |
| Taxes, remuneration and social security | 45 | €354 | €491 | +€137 | +38.8% |
| Taxes | 450/3 | €354 | €491 | +€137 | +38.8% |
| Other amounts payable | 47/48 | €6,685 | €6,829 | +€145 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,597 | €9,329 | -€268 | -2.8% |
| Other operating charges | 640/8 | €812 | €138 | -€674 | -83.0% |
| Gross operating margin | 9900 | €1,973 | -€2,283 | -€4,256 | |
| Operating profit (loss) | 9901 | -€8,437 | -€11,750 | -€3,313 | -39.3% |
| Financial charges | 65/66B | €52 | €192 | +€140 | +268% |
| Recurring financial charges | 65 | €52 | €192 | +€140 | +268% |
| Profit (loss) for the period before taxes | 9903 | -€8,489 | -€11,942 | -€3,453 | -40.7% |
| Profit (loss) for the period | 9904 | -€8,489 | -€11,942 | -€3,453 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,489 | -€11,942 | -€3,453 | -40.7% |
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 16 October 2026 via checked.be.