Stephens 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.
Stephens Motors
Largest movements
- Stocks and contracts +€91,520
up €91,520 (+115%), from €79,465 to €170,985
- Tangible fixed assets +€28,674
up €28,674 (+667%), from €4,296 to €32,969
of which Furniture and vehicles: +€23,647
- Cash +€22,474
up €22,474 (+303%), from €7,419 to €29,894
mainly Other debts (+€65,262) and Debts after one year (+€61,420)
- Deferred charges and accrued income +€2,616
up €2,616 (+684%), from €382 to €2,998
- Other debts +€65,262
up €65,262 (+70.7%), from €92,246 to €157,508
- Debts after one year +€61,420
new in 2025: €61,420
- Profit (loss) carried forward +€6,497
up €6,497, from -€5,907 to €590
- Current portion of long-term debt +€6,480
new in 2025: €6,480
- Trade debts +€5,724
up €5,724 (+328%), from €1,743 to €7,467
- Gross operating margin +€20,044
up €20,044, from -€4,713 to €15,331
- Depreciation +€4,119
up €4,119 (+474%), from €869 to €4,989
- Financial charges +€2,647
up €2,647 (+1,270%), from €208 to €2,855
- Taxes +€1,193
new in 2025: €1,193
- Financial income +€253
up €253 (+1,831%), from €14 to €267
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 | €94,083 | €237,630 | +€143,547 | +153% |
| Fixed assets | 21/28 | €4,796 | €33,469 | +€28,674 | +598% |
| Tangible fixed assets | 22/27 | €4,296 | €32,969 | +€28,674 | +667% |
| Plant, machinery and equipment | 23 | €3,817 | €5,430 | +€1,613 | +42.3% |
| Furniture and vehicles | 24 | €479 | €24,126 | +€23,647 | +4,937% |
| Other tangible fixed assets | 26 | - | €3,413 | +€3,413 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €89,287 | €204,161 | +€114,873 | +129% |
| Stocks and contracts in progress | 3 | €79,465 | €170,985 | +€91,520 | +115% |
| Stocks | 30/36 | €79,465 | €170,985 | +€91,520 | +115% |
| Amounts receivable within one year | 40/41 | €2,021 | €284 | -€1,737 | -85.9% |
| Trade receivables | 40 | €1,808 | €0 | -€1,808 | -100% |
| Other amounts receivable | 41 | €212 | €284 | +€72 | +33.8% |
| Cash at bank and in hand | 54/58 | €7,419 | €29,894 | +€22,474 | +303% |
| Deferred charges and accrued income | 490/1 | €382 | €2,998 | +€2,616 | +684% |
| Total equity and liabilities | 10/49 | €94,083 | €237,630 | +€143,547 | +153% |
| Equity | 10/15 | -€4,907 | €1,590 | +€6,497 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,907 | €590 | +€6,497 | |
| Amounts payable | 17/49 | €98,990 | €236,040 | +€137,050 | +138% |
| Amounts payable after more than one year | 17 | - | €61,420 | +€61,420 | |
| Financial debts | 170/4 | - | €61,420 | +€61,420 | |
| Amounts payable within one year | 42/48 | €98,990 | €172,875 | +€73,885 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,480 | +€6,480 | |
| Trade debts | 44 | €1,743 | €7,467 | +€5,724 | +328% |
| Suppliers | 440/4 | €1,743 | €7,467 | +€5,724 | +328% |
| Advances received on contracts in progress | 46 | €3,350 | €0 | -€3,350 | -100% |
| Taxes, remuneration and social security | 45 | €1,653 | €1,421 | -€232 | -14.0% |
| Taxes | 450/3 | €1,653 | €1,421 | -€232 | -14.0% |
| Other amounts payable | 47/48 | €92,246 | €157,508 | +€65,262 | +70.7% |
| Accrued charges and deferred income | 492/3 | - | €1,745 | +€1,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €4,989 | +€4,119 | +474% |
| Other operating charges | 640/8 | €130 | €63 | -€67 | -51.3% |
| Gross operating margin | 9900 | -€4,713 | €15,331 | +€20,044 | |
| Operating profit (loss) | 9901 | -€5,713 | €10,279 | +€15,992 | |
| Financial income | 75/76B | €14 | €267 | +€253 | +1,831% |
| Recurring financial income | 75 | €14 | €267 | +€253 | +1,831% |
| Financial charges | 65/66B | €208 | €2,855 | +€2,647 | +1,270% |
| Recurring financial charges | 65 | €208 | €2,855 | +€2,647 | +1,270% |
| Profit (loss) for the period before taxes | 9903 | -€5,907 | €7,691 | +€13,598 | |
| Income taxes | 67/77 | - | €1,193 | +€1,193 | |
| Profit (loss) for the period | 9904 | -€5,907 | €6,497 | +€12,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,907 | €6,497 | +€12,404 |
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 30 October 2026 via checked.be.