SFA MOTORS: 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.
SFA MOTORS
Largest movements
- Stocks and contracts +€17,700
new in 2025: €17,700
- Cash -€4,278
down €4,278 (-7.7%), from €55,213 to €50,935
mainly Stocks and contracts (-€17,700) and Trade debts (-€3,241)
- Tangible fixed assets +€829
new in 2025: €829
- Tax, wage and social debts +€12,049
up €12,049 (+1,084%), from €1,111 to €13,160
of which Remuneration and social security: +€12,000
- Profit (loss) carried forward +€5,432
up €5,432 (+21.5%), from €25,213 to €30,645
- Trade debts -€3,241
no longer reported in 2025 (was €3,241)
- Gross operating margin +€7,051
up €7,051 (+29,342%), from €24 to €7,075
- Taxes -€6,397
no longer reported in 2025 (was €6,397)
- Other operating charges -€873
down €873 (-44.8%), from €1,949 to €1,076
- Depreciation +€415
new in 2025: €415
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 | €56,915 | €71,156 | +€14,241 | +25.0% |
| Fixed assets | 21/28 | €1,350 | €2,179 | +€829 | +61.4% |
| Tangible fixed assets | 22/27 | - | €829 | +€829 | |
| Furniture and vehicles | 24 | - | €829 | +€829 | |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €55,565 | €68,977 | +€13,412 | +24.1% |
| Stocks and contracts in progress | 3 | - | €17,700 | +€17,700 | |
| Stocks | 30/36 | - | €17,700 | +€17,700 | |
| Amounts receivable within one year | 40/41 | €42 | €14 | -€28 | -66.7% |
| Other amounts receivable | 41 | €42 | €14 | -€28 | -66.7% |
| Cash at bank and in hand | 54/58 | €55,213 | €50,935 | -€4,278 | -7.7% |
| Deferred charges and accrued income | 490/1 | €310 | €328 | +€18 | +5.7% |
| Total equity and liabilities | 10/49 | €56,915 | €71,156 | +€14,241 | +25.0% |
| Equity | 10/15 | €40,927 | €46,359 | +€5,432 | +13.3% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €514 | €514 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €514 | €514 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €514 | €514 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €25,213 | €30,645 | +€5,432 | +21.5% |
| Amounts payable | 17/49 | €15,988 | €24,797 | +€8,809 | +55.1% |
| Amounts payable within one year | 42/48 | €15,238 | €24,047 | +€8,809 | +57.8% |
| Trade debts | 44 | €3,241 | - | -€3,241 | |
| Suppliers | 440/4 | €3,241 | - | -€3,241 | |
| Taxes, remuneration and social security | 45 | €1,111 | €13,160 | +€12,049 | +1,084% |
| Taxes | 450/3 | €1,111 | €1,160 | +€49 | +4.4% |
| Remuneration and social security | 454/9 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | €10,887 | €10,887 | +€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €415 | +€415 | |
| Other operating charges | 640/8 | €1,949 | €1,076 | -€873 | -44.8% |
| Gross operating margin | 9900 | €24 | €7,075 | +€7,051 | +29,342% |
| Operating profit (loss) | 9901 | -€1,925 | €5,584 | +€7,509 | |
| Financial charges | 65/66B | €151 | €152 | +€1 | +0.4% |
| Recurring financial charges | 65 | €151 | €152 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,077 | €5,432 | +€7,509 | |
| Income taxes | 67/77 | €6,397 | - | -€6,397 | |
| Profit (loss) for the period | 9904 | -€8,474 | €5,432 | +€13,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,474 | €5,432 | +€13,906 |
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 20 October 2026 via checked.be.