US CAR TECH: what changed
Two fiscal 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.
US CAR TECH
Largest movements
- Stocks and contracts -€43,059
down €43,059 (-58.4%), from €73,712 to €30,653
- Cash +€25,391
up €25,391 (+59.0%), from €43,049 to €68,440
mainly Stocks and contracts (+€43,059) and Depreciation (+€14,915)
- Tangible fixed assets -€24,217
down €24,217 (-6.8%), from €354,126 to €329,909
- Receivables within one year +€22,540
up €22,540 (+512.5%), from €4,398 to €26,938
of which Trade receivables: +€26,203
- Debts after one year -€18,765
down €18,765 (-5.4%), from €345,096 to €326,331
- Depreciation -€3,365
down €3,365 (-18.4%), from €18,280 to €14,915
- Gross operating margin -€3,245
down €3,245 (-9.6%), from €33,754 to €30,509
- Write-downs -€3,000
no longer reported in 2025 (was €3,000)
- Taxes -€885
down €885 (-60.0%), from €1,474 to €589
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.
Cash bridge derived
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 | €477,426 | €458,303 | -€19,123 | -4.0% |
| Fixed assets | 21/28 | €354,126 | €329,909 | -€24,217 | -6.8% |
| Tangible fixed assets | 22/27 | €354,126 | €329,909 | -€24,217 | -6.8% |
| Land and buildings | 22 | €326,666 | €315,381 | -€11,285 | -3.5% |
| Plant, machinery and equipment | 23 | €1,861 | €1,640 | -€221 | -11.9% |
| Furniture and vehicles | 24 | €10,828 | €324 | -€10,504 | -97.0% |
| Other tangible fixed assets | 26 | €14,771 | €12,564 | -€2,207 | -14.9% |
| Current assets | 29/58 | €123,300 | €128,394 | +€5,094 | +4.1% |
| Stocks and contracts in progress | 3 | €73,712 | €30,653 | -€43,059 | -58.4% |
| Stocks | 30/36 | €73,712 | €30,653 | -€43,059 | -58.4% |
| Amounts receivable within one year | 40/41 | €4,398 | €26,938 | +€22,540 | +512.5% |
| Trade receivables | 40 | €735 | €26,938 | +€26,203 | +3565.0% |
| Other amounts receivable | 41 | €3,663 | - | -€3,663 | |
| Cash at bank and in hand | 54/58 | €43,049 | €68,440 | +€25,391 | +59.0% |
| Deferred charges and accrued income | 490/1 | €2,141 | €2,363 | +€222 | +10.4% |
| Total equity and liabilities | 10/49 | €477,426 | €458,303 | -€19,123 | -4.0% |
| Equity | 10/15 | €110,839 | €110,920 | +€81 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €71,137 | €71,137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €576 | €576 | = | 0.0% |
| Distributable reserves | 133 | €68,702 | €68,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,110 | €21,191 | +€81 | +0.4% |
| Provisions and deferred taxes | 16 | €16,000 | €16,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,000 | €16,000 | = | 0.0% |
| Environmental obligations | 163 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable | 17/49 | €350,587 | €331,383 | -€19,204 | -5.5% |
| Amounts payable after more than one year | 17 | €345,096 | €326,331 | -€18,765 | -5.4% |
| Other amounts payable | 178/9 | €345,096 | €326,331 | -€18,765 | -5.4% |
| Amounts payable within one year | 42/48 | €5,491 | €5,052 | -€439 | -8.0% |
| Financial debts | 43 | €5 | €5 | = | 0.0% |
| Credit institutions | 430/8 | €5 | €5 | = | 0.0% |
| Trade debts | 44 | €4,526 | €212 | -€4,314 | -95.3% |
| Suppliers | 440/4 | €4,526 | €212 | -€4,314 | -95.3% |
| Taxes, remuneration and social security | 45 | €960 | €4,835 | +€3,875 | +403.6% |
| Taxes | 450/3 | €960 | €4,835 | +€3,875 | +403.6% |
| Non-recurring operating income | 76A | €20,250 | €12,790 | -€7,460 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,280 | €14,915 | -€3,365 | -18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €1,998 | €2,014 | +€16 | +0.8% |
| Non-recurring operating charges | 66A | - | €10,229 | +€10,229 | |
| Gross operating margin | 9900 | €33,754 | €30,509 | -€3,245 | -9.6% |
| Operating profit (loss) | 9901 | €10,476 | €3,351 | -€7,125 | -68.0% |
| Financial income | 75/76B | €67 | - | -€67 | |
| Recurring financial income | 75 | €67 | - | -€67 | |
| Financial charges | 65/66B | €120 | €181 | +€61 | +50.8% |
| Recurring financial charges | 65 | €120 | €181 | +€61 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €10,423 | €3,170 | -€7,253 | -69.6% |
| Income taxes | 67/77 | €1,474 | €589 | -€885 | -60.0% |
| Profit (loss) for the period | 9904 | €8,949 | €2,581 | -€6,368 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,949 | €2,581 | -€6,368 | -71.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.