TCAR PIRRERA: 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.
What changed
TCAR PIRRERA
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€21,418
2023 · €2,317+€19,101
Equity
€12,966
2023 · -€8,452+€21,418
Cash
€54,174
2023 · €91,888-€37,715
Balance sheet total
€3.8m
2023 · €990,722+€2.9m
Largest movements
Assets
- Stocks and contracts +€1.1m
up €1.1m (+356%), from €321,977 to €1.5m
- Deferred charges and accrued income +€976,673
up €976,673 (+42,033%), from €2,324 to €978,996
- Receivables within one year +€771,387
up €771,387 (+179%), from €430,242 to €1.2m
of which Trade receivables: +€758,689
Equity and liabilities
- Trade debts +€2.9m
up €2.9m (+327%), from €882,465 to €3.8m
Income statement
- Gross operating margin +€30,526
up €30,526 (+92.6%), from €32,961 to €63,487
- Taxes +€11,312
up €11,312 (+482%), from €2,349 to €13,660
- Staff costs +€3,629
up €3,629 (+23.2%), from €15,662 to €19,291
- Other operating charges -€2,232
down €2,232 (-31.7%), from €7,046 to €4,814
From the 2023 result to the 2024 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.
Result 2023
€2,317
Gross operating margin
+€30,526
Staff costs
-€3,629
Depreciation
-€42
Other operating charges
+€2,232
Other operating items
+€1,404
Financial income
-€250
Financial charges
+€171
Taxes
-€11,312
Result 2024
€21,418
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€35,872
Investment
-€1,843
Financing
€0
Cash 2023
€91,888
From operations (derived)
-€35,872
Net result for the year
+€21,418
Depreciation
+€3,269
Stocks and contracts
-€1.1m
Receivables within one year
-€771,387
Deferred charges and accrued income
-€976,673
Trade debts
+€2.9m
Tax, wage and social debts
-€11,139
Advances received
-€20,000
Other debts
-€20,293
Investment (derived)
-€1,843
Investment in fixed assets (net)
-€1,843
Cash 2024
€54,174
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €990,722 | €3,845,664 | +€2.9m | +288% |
| Fixed assets | 21/28 | €6,339 | €4,913 | -€1,426 | -22.5% |
| Tangible fixed assets | 22/27 | €4,226 | €2,800 | -€1,426 | -33.7% |
| Plant, machinery and equipment | 23 | €914 | €1,876 | +€962 | +105% |
| Furniture and vehicles | 24 | €1,169 | €394 | -€774 | -66.3% |
| Other tangible fixed assets | 26 | €2,143 | €530 | -€1,614 | -75.3% |
| Financial fixed assets | 28 | €2,113 | €2,113 | = | 0.0% |
| Current assets | 29/58 | €984,384 | €3,840,751 | +€2.9m | +290% |
| Amounts receivable after more than one year | 29 | €137,952 | €137,952 | = | 0.0% |
| Other amounts receivable | 291 | €137,952 | €137,952 | = | 0.0% |
| Stocks and contracts in progress | 3 | €321,977 | €1,468,000 | +€1.1m | +356% |
| Stocks | 30/36 | €321,977 | €1,468,000 | +€1.1m | +356% |
| Amounts receivable within one year | 40/41 | €430,242 | €1,201,629 | +€771,387 | +179% |
| Trade receivables | 40 | €392,474 | €1,151,163 | +€758,689 | +193% |
| Other amounts receivable | 41 | €37,768 | €50,466 | +€12,698 | +33.6% |
| Cash at bank and in hand | 54/58 | €91,888 | €54,174 | -€37,715 | -41.0% |
| Deferred charges and accrued income | 490/1 | €2,324 | €978,996 | +€976,673 | +42,033% |
| Total equity and liabilities | 10/49 | €990,722 | €3,845,664 | +€2.9m | +288% |
| Equity | 10/15 | -€8,452 | €12,966 | +€21,418 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,652 | €6,766 | +€21,418 | |
| Amounts payable | 17/49 | €999,174 | €3,832,698 | +€2.8m | +284% |
| Amounts payable within one year | 42/48 | €999,174 | €3,832,698 | +€2.8m | +284% |
| Trade debts | 44 | €882,465 | €3,767,421 | +€2.9m | +327% |
| Suppliers | 440/4 | €882,465 | €3,767,421 | +€2.9m | +327% |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | €68,362 | €57,223 | -€11,139 | -16.3% |
| Taxes | 450/3 | €64,104 | €54,119 | -€9,985 | -15.6% |
| Remuneration and social security | 454/9 | €4,258 | €3,104 | -€1,154 | -27.1% |
| Other amounts payable | 47/48 | €28,346 | €8,053 | -€20,293 | -71.6% |
| Remuneration, social security and pensions | 62 | €15,662 | €19,291 | +€3,629 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,227 | €3,269 | +€42 | +1.3% |
| Other operating charges | 640/8 | €7,046 | €4,814 | -€2,232 | -31.7% |
| Non-recurring operating charges | 66A | €1,404 | - | -€1,404 | |
| Gross operating margin | 9900 | €32,961 | €63,487 | +€30,526 | +92.6% |
| Operating profit (loss) | 9901 | €5,622 | €36,113 | +€30,491 | +542% |
| Financial income | 75/76B | €268 | €18 | -€250 | -93.2% |
| Recurring financial income | 75 | €268 | €18 | -€250 | -93.2% |
| Financial charges | 65/66B | €1,224 | €1,053 | -€171 | -14.0% |
| Recurring financial charges | 65 | €1,224 | €1,053 | -€171 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €4,666 | €35,078 | +€30,413 | +652% |
| Income taxes | 67/77 | €2,349 | €13,660 | +€11,312 | +482% |
| Profit (loss) for the period | 9904 | €2,317 | €21,418 | +€19,101 | +824% |
| Profit (loss) for the period to be appropriated | 9905 | €2,317 | €21,418 | +€19,101 | +824% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.