SPOTLESS 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.
SPOTLESS CAR
Largest movements
- Tangible fixed assets +€12,762
up €12,762 (+302%), from €4,230 to €16,992
of which Land and buildings: +€7,824
- Cash -€4,598
down €4,598 (-14.7%), from €31,192 to €26,594
mainly Investment in fixed assets (net) (-€15,647) and Net result for the year (-€8,720)
- Receivables within one year -€4,234
down €4,234 (-46.7%), from €9,073 to €4,839
of which Trade receivables: -€3,032
- Profit (loss) carried forward -€8,720
down €8,720 (-223%), from -€3,908 to -€12,627
- Debts after one year +€7,955
new in 2023: €7,955
- Current portion of long-term debt +€3,800
new in 2023: €3,800
- Trade debts +€2,808
up €2,808 (+123%), from €2,285 to €5,093
- Tax, wage and social debts -€1,632
down €1,632 (-37.2%), from €4,388 to €2,756
- Depreciation +€1,643
up €1,643 (+132%), from €1,242 to €2,885
- Gross operating margin -€1,618
down €1,618 (-96.2%), from -€1,682 to -€3,300
- Financial charges +€498
up €498 (+72.3%), from €689 to €1,187
- Other operating charges +€331
up €331 (+167%), from €198 to €529
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,448 | €50,300 | +€3,852 | +8.3% |
| Fixed assets | 21/28 | €4,230 | €16,992 | +€12,762 | +302% |
| Tangible fixed assets | 22/27 | €4,230 | €16,992 | +€12,762 | +302% |
| Land and buildings | 22 | €2,524 | €10,348 | +€7,824 | +310% |
| Plant, machinery and equipment | 23 | €871 | €5,918 | +€5,048 | +580% |
| Furniture and vehicles | 24 | €835 | €725 | -€110 | -13.2% |
| Current assets | 29/58 | €42,219 | €33,309 | -€8,910 | -21.1% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,073 | €4,839 | -€4,234 | -46.7% |
| Trade receivables | 40 | €5,197 | €2,166 | -€3,032 | -58.3% |
| Other amounts receivable | 41 | €3,876 | €2,673 | -€1,203 | -31.0% |
| Cash at bank and in hand | 54/58 | €31,192 | €26,594 | -€4,598 | -14.7% |
| Deferred charges and accrued income | 490/1 | €1,453 | €1,376 | -€77 | -5.3% |
| Total equity and liabilities | 10/49 | €46,448 | €50,300 | +€3,852 | +8.3% |
| Equity | 10/15 | €21,992 | €13,273 | -€8,720 | -39.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,900 | €5,900 | = | 0.0% |
| Distributable reserves | 133 | €5,900 | €5,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,908 | -€12,627 | -€8,720 | -223% |
| Amounts payable | 17/49 | €24,456 | €37,028 | +€12,572 | +51.4% |
| Amounts payable after more than one year | 17 | - | €7,955 | +€7,955 | |
| Financial debts | 170/4 | - | €7,955 | +€7,955 | |
| Amounts payable within one year | 42/48 | €23,848 | €28,321 | +€4,473 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,800 | +€3,800 | |
| Trade debts | 44 | €2,285 | €5,093 | +€2,808 | +123% |
| Suppliers | 440/4 | €2,285 | €5,093 | +€2,808 | +123% |
| Taxes, remuneration and social security | 45 | €4,388 | €2,756 | -€1,632 | -37.2% |
| Taxes | 450/3 | €4,388 | €2,756 | -€1,632 | -37.2% |
| Other amounts payable | 47/48 | €17,175 | €16,672 | -€504 | -2.9% |
| Accrued charges and deferred income | 492/3 | €608 | €752 | +€144 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242 | €2,885 | +€1,643 | +132% |
| Other operating charges | 640/8 | €198 | €529 | +€331 | +167% |
| Non-recurring operating charges | 66A | - | €642 | +€642 | |
| Gross operating margin | 9900 | -€1,682 | -€3,300 | -€1,618 | -96.2% |
| Operating profit (loss) | 9901 | -€3,122 | -€7,356 | -€4,234 | -136% |
| Financial income | 75/76B | €2 | €19 | +€17 | +832% |
| Recurring financial income | 75 | €2 | €19 | +€17 | +832% |
| Financial charges | 65/66B | €689 | €1,187 | +€498 | +72.3% |
| Recurring financial charges | 65 | €689 | €1,187 | +€498 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,809 | -€8,524 | -€4,715 | -124% |
| Income taxes | 67/77 | €180 | €196 | +€16 | +9.0% |
| Profit (loss) for the period | 9904 | -€3,989 | -€8,720 | -€4,731 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,989 | -€8,720 | -€4,731 | -119% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.