Publi Car Tools: 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.
Publi Car Tools
Largest movements
- Receivables within one year -€41,556
down €41,556 (-45.8%), from €90,817 to €49,261
of which Trade receivables: -€41,556
- Cash +€30,992
up €30,992 (+84.0%), from €36,887 to €67,879
mainly Receivables within one year (+€41,556) and Net result for the year (+€16,991)
- Tangible fixed assets +€14,278
up €14,278 (+30.8%), from €46,395 to €60,673
of which Furniture and vehicles: +€18,690
- Stocks and contracts -€9,749
down €9,749 (-44.5%), from €21,895 to €12,146
- Other debts -€19,906
down €19,906 (-18.0%), from €110,777 to €90,871
- Reserves +€16,158
up €16,158 (+33.9%), from €47,626 to €63,784
of which Non-distributable reserves: +€16,000
- Trade debts -€7,924
down €7,924 (-37.6%), from €21,059 to €13,135
- Tax, wage and social debts +€3,717
up €3,717 (+77.1%), from €4,818 to €8,535
- Purchases and services -€28,316
down €28,316 (-17.0%), from €166,781 to €138,465
- Turnover -€21,588
down €21,588 (-10.0%), from €215,422 to €193,834
- Gross operating margin +€6,728
up €6,728 (+13.8%), from €48,641 to €55,369
- Write-downs -€4,785
no longer reported in 2025 (was €4,785)
- Staff costs +€4,540
new in 2025: €4,540
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 | €203,735 | €197,183 | -€6,552 | -3.2% |
| Fixed assets | 21/28 | €53,119 | €67,017 | +€13,898 | +26.2% |
| Intangible fixed assets | 21 | €2,024 | €1,644 | -€380 | -18.8% |
| Tangible fixed assets | 22/27 | €46,395 | €60,673 | +€14,278 | +30.8% |
| Land and buildings | 22 | - | €1,499 | +€1,499 | |
| Plant, machinery and equipment | 23 | €38,294 | €32,383 | -€5,911 | -15.4% |
| Furniture and vehicles | 24 | €8,101 | €26,791 | +€18,690 | +231% |
| Financial fixed assets | 28 | €4,700 | €4,700 | = | 0.0% |
| Current assets | 29/58 | €150,616 | €130,166 | -€20,450 | -13.6% |
| Stocks and contracts in progress | 3 | €21,895 | €12,146 | -€9,749 | -44.5% |
| Stocks | 30/36 | €21,895 | €12,146 | -€9,749 | -44.5% |
| Amounts receivable within one year | 40/41 | €90,817 | €49,261 | -€41,556 | -45.8% |
| Trade receivables | 40 | €90,790 | €49,234 | -€41,556 | -45.8% |
| Other amounts receivable | 41 | €27 | €27 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,887 | €67,879 | +€30,992 | +84.0% |
| Deferred charges and accrued income | 490/1 | €1,017 | €880 | -€137 | -13.5% |
| Total equity and liabilities | 10/49 | €203,735 | €197,183 | -€6,552 | -3.2% |
| Equity | 10/15 | €66,226 | €82,384 | +€16,158 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,626 | €63,784 | +€16,158 | +33.9% |
| Non-distributable reserves | 130/1 | €12,000 | €28,000 | +€16,000 | +133% |
| Other | 1319 | €12,000 | €28,000 | +€16,000 | +133% |
| Distributable reserves | 133 | €35,626 | €35,784 | +€158 | +0.4% |
| Amounts payable | 17/49 | €137,509 | €114,799 | -€22,710 | -16.5% |
| Amounts payable within one year | 42/48 | €136,654 | €112,541 | -€24,113 | -17.6% |
| Trade debts | 44 | €21,059 | €13,135 | -€7,924 | -37.6% |
| Suppliers | 440/4 | €21,059 | €13,135 | -€7,924 | -37.6% |
| Taxes, remuneration and social security | 45 | €4,818 | €8,535 | +€3,717 | +77.1% |
| Taxes | 450/3 | €4,818 | €8,535 | +€3,717 | +77.1% |
| Other amounts payable | 47/48 | €110,777 | €90,871 | -€19,906 | -18.0% |
| Accrued charges and deferred income | 492/3 | €855 | €2,258 | +€1,403 | +164% |
| Turnover | 70 | €215,422 | €193,834 | -€21,588 | -10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €166,781 | €138,465 | -€28,316 | -17.0% |
| Remuneration, social security and pensions | 62 | - | €4,540 | +€4,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,589 | €15,753 | +€4,164 | +35.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,785 | - | -€4,785 | |
| Other operating charges | 640/8 | €3,112 | €3,355 | +€243 | +7.8% |
| Gross operating margin | 9900 | €48,641 | €55,369 | +€6,728 | +13.8% |
| Operating profit (loss) | 9901 | €29,155 | €31,721 | +€2,566 | +8.8% |
| Financial charges | 65/66B | €8,063 | €6,587 | -€1,476 | -18.3% |
| Recurring financial charges | 65 | €8,063 | €6,587 | -€1,476 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €21,092 | €25,134 | +€4,042 | +19.2% |
| Income taxes | 67/77 | €6,473 | €8,143 | +€1,670 | +25.8% |
| Profit (loss) for the period | 9904 | €14,619 | €16,991 | +€2,372 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,619 | €16,991 | +€2,372 | +16.2% |
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 13 October 2026 via checked.be.