SC Performance Cars: what changed
What changed
SC Performance Cars
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€32,158
2024 · €10,687+€21,471
Equity
€91,823
2024 · €59,665+€32,158
Cash
€54,070
2024 · €24,254+€29,816
Balance sheet total
€232,177
2024 · €187,548+€44,629
Largest movements
Assets
- Cash +€29,816
up €29,816 (+123%), from €24,254 to €54,070
mainly Net result for the year (+€32,158) and Tax, wage and social debts (+€12,083)
- Stocks and contracts +€8,774
up €8,774 (+5.8%), from €150,495 to €159,269
- Receivables within one year +€4,884
up €4,884 (+64.0%), from €7,629 to €12,513
of which Trade receivables: +€4,884
Equity and liabilities
- Reserves +€32,100
up €32,100 (+104%), from €31,000 to €63,100
- Tax, wage and social debts +€12,083
up €12,083 (+215%), from €5,614 to €17,697
- Trade debts +€4,120
up €4,120 (+31.9%), from €12,910 to €17,030
- Other debts -€3,525
down €3,525 (-3.4%), from €105,153 to €101,628
Income statement
- Gross operating margin +€33,392
up €33,392 (+145%), from €23,104 to €56,496
- Taxes +€10,713
up €10,713 (+167%), from €6,399 to €17,112
- Financial charges +€1,596
up €1,596 (+638%), from €250 to €1,846
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€10,687
Gross operating margin
+€33,392
Depreciation
+€432
Other operating charges
-€480
Financial income
+€436
Financial charges
-€1,596
Taxes
-€10,713
Result 2025
€32,158
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€33,399
Investment
-€3,583
Financing
€0
Cash 2024
€24,254
From operations (derived)
+€33,399
Net result for the year
+€32,158
Depreciation
+€2,484
Stocks and contracts
-€8,774
Receivables within one year
-€4,884
Deferred charges and accrued income
-€56
Trade debts
+€4,120
Tax, wage and social debts
+€12,083
Advances received
+€119
Other debts
-€3,525
Accrued charges and deferred income
-€326
Investment (derived)
-€3,583
Investment in fixed assets (net)
-€3,583
Cash 2025
€54,070
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,548 | €232,177 | +€44,629 | +23.8% |
| Formation expenses | 20 | €4 | - | -€4 | |
| Fixed assets | 21/28 | €4,784 | €5,887 | +€1,103 | +23.1% |
| Tangible fixed assets | 22/27 | €4,784 | €5,887 | +€1,103 | +23.1% |
| Plant, machinery and equipment | 23 | €4,623 | €4,985 | +€362 | +7.8% |
| Furniture and vehicles | 24 | €132 | €902 | +€770 | +583% |
| Other tangible fixed assets | 26 | €29 | - | -€29 | |
| Current assets | 29/58 | €182,760 | €226,290 | +€43,530 | +23.8% |
| Stocks and contracts in progress | 3 | €150,495 | €159,269 | +€8,774 | +5.8% |
| Stocks | 30/36 | €150,495 | €159,269 | +€8,774 | +5.8% |
| Amounts receivable within one year | 40/41 | €7,629 | €12,513 | +€4,884 | +64.0% |
| Trade receivables | 40 | €4,038 | €8,922 | +€4,884 | +121% |
| Other amounts receivable | 41 | €3,591 | €3,591 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,254 | €54,070 | +€29,816 | +123% |
| Deferred charges and accrued income | 490/1 | €382 | €438 | +€56 | +14.7% |
| Total equity and liabilities | 10/49 | €187,548 | €232,177 | +€44,629 | +23.8% |
| Equity | 10/15 | €59,665 | €91,823 | +€32,158 | +53.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €63,100 | +€32,100 | +104% |
| Distributable reserves | 133 | €31,000 | €63,100 | +€32,100 | +104% |
| Profit (loss) carried forward | 14 | €8,665 | €8,723 | +€58 | +0.7% |
| Amounts payable | 17/49 | €127,883 | €140,354 | +€12,471 | +9.8% |
| Amounts payable within one year | 42/48 | €125,677 | €138,474 | +€12,797 | +10.2% |
| Trade debts | 44 | €12,910 | €17,030 | +€4,120 | +31.9% |
| Suppliers | 440/4 | €12,910 | €17,030 | +€4,120 | +31.9% |
| Advances received on contracts in progress | 46 | €2,000 | €2,119 | +€119 | +6.0% |
| Taxes, remuneration and social security | 45 | €5,614 | €17,697 | +€12,083 | +215% |
| Taxes | 450/3 | €5,614 | €17,697 | +€12,083 | +215% |
| Other amounts payable | 47/48 | €105,153 | €101,628 | -€3,525 | -3.4% |
| Accrued charges and deferred income | 492/3 | €2,206 | €1,880 | -€326 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €2,484 | -€432 | -14.8% |
| Other operating charges | 640/8 | €3,003 | €3,483 | +€480 | +16.0% |
| Gross operating margin | 9900 | €23,104 | €56,496 | +€33,392 | +145% |
| Operating profit (loss) | 9901 | €17,185 | €50,529 | +€33,344 | +194% |
| Financial income | 75/76B | €151 | €587 | +€436 | +289% |
| Recurring financial income | 75 | €151 | €587 | +€436 | +289% |
| Financial charges | 65/66B | €250 | €1,846 | +€1,596 | +638% |
| Recurring financial charges | 65 | €250 | €1,846 | +€1,596 | +638% |
| Profit (loss) for the period before taxes | 9903 | €17,086 | €49,270 | +€32,184 | +188% |
| Income taxes | 67/77 | €6,399 | €17,112 | +€10,713 | +167% |
| Profit (loss) for the period | 9904 | €10,687 | €32,158 | +€21,471 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €10,687 | €32,158 | +€21,471 | +201% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.