VARIUS: 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
VARIUS
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,802
2024 · €70,277-€68,475
Equity
€1.2m
2024 · €1.2m+€1,802
Cash
€136,349
2024 · €125,231+€11,118
Balance sheet total
€2.3m
2024 · €2.3m+€22,650
Largest movements
Assets
- Receivables within one year +€40,687
up €40,687 (+18.4%), from €220,560 to €261,246
of which Trade receivables: +€25,846
Equity and liabilities
- Other debts +€174,176
up €174,176 (+28.5%), from €610,851 to €785,027
- Trade debts -€140,604
down €140,604 (-41.1%), from €342,231 to €201,628
Income statement
- Gross operating margin -€56,791
down €56,791 (-21.7%), from €262,045 to €205,254
- Staff costs +€19,827
up €19,827 (+15.2%), from €130,498 to €150,325
- Financial charges -€5,702
down €5,702 (-25.7%), from €22,190 to €16,488
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.
Result 2024
€70,277
Gross operating margin
-€56,791
Staff costs
-€19,827
Depreciation
+€782
Other operating charges
-€60
Financial income
+€723
Financial charges
+€5,702
Taxes
+€997
Result 2025
€1,802
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.
From operations
+€23,729
Investment
-€12,612
Financing
€0
Cash 2024
€125,231
From operations (derived)
+€23,729
Net result for the year
+€1,802
Depreciation
+€30,751
Stocks and contracts
-€1,717
Receivables within one year
-€40,687
Deferred charges and accrued income
+€12,731
Trade debts
-€140,604
Tax, wage and social debts
-€13,051
Other debts
+€174,176
Accrued charges and deferred income
+€326
Investment (derived)
-€12,612
Investment in fixed assets (net)
-€12,612
Cash 2025
€136,349
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,293,156 | €2,315,806 | +€22,650 | +1.0% |
| Fixed assets | 21/28 | €117,736 | €99,597 | -€18,140 | -15.4% |
| Tangible fixed assets | 22/27 | €117,386 | €99,382 | -€18,005 | -15.3% |
| Plant, machinery and equipment | 23 | €20,384 | €24,165 | +€3,780 | +18.5% |
| Furniture and vehicles | 24 | €14,035 | €6,782 | -€7,253 | -51.7% |
| Other tangible fixed assets | 26 | €82,967 | €68,435 | -€14,532 | -17.5% |
| Financial fixed assets | 28 | €350 | €215 | -€135 | -38.6% |
| Current assets | 29/58 | €2,175,419 | €2,216,209 | +€40,790 | +1.9% |
| Stocks and contracts in progress | 3 | €1,814,226 | €1,815,943 | +€1,717 | +0.1% |
| Stocks | 30/36 | €1,814,226 | €1,815,943 | +€1,717 | +0.1% |
| Amounts receivable within one year | 40/41 | €220,560 | €261,246 | +€40,687 | +18.4% |
| Trade receivables | 40 | €220,560 | €246,406 | +€25,846 | +11.7% |
| Other amounts receivable | 41 | - | €14,841 | +€14,841 | |
| Cash at bank and in hand | 54/58 | €125,231 | €136,349 | +€11,118 | +8.9% |
| Deferred charges and accrued income | 490/1 | €15,402 | €2,671 | -€12,731 | -82.7% |
| Total equity and liabilities | 10/49 | €2,293,156 | €2,315,806 | +€22,650 | +1.0% |
| Equity | 10/15 | €1,206,191 | €1,207,994 | +€1,802 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,144,218 | €1,146,020 | +€1,802 | +0.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €1,138,021 | €1,139,823 | +€1,802 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,086,964 | €1,107,812 | +€20,848 | +1.9% |
| Amounts payable within one year | 42/48 | €1,086,964 | €1,107,486 | +€20,522 | +1.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €342,231 | €201,628 | -€140,604 | -41.1% |
| Suppliers | 440/4 | €342,231 | €201,628 | -€140,604 | -41.1% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €28,882 | €15,831 | -€13,051 | -45.2% |
| Taxes | 450/3 | €17,914 | €3,451 | -€14,463 | -80.7% |
| Remuneration and social security | 454/9 | €10,968 | €12,380 | +€1,412 | +12.9% |
| Other amounts payable | 47/48 | €610,851 | €785,027 | +€174,176 | +28.5% |
| Accrued charges and deferred income | 492/3 | €0 | €326 | +€326 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €130,498 | €150,325 | +€19,827 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,534 | €30,751 | -€782 | -2.5% |
| Other operating charges | 640/8 | €1,727 | €1,787 | +€60 | +3.5% |
| Gross operating margin | 9900 | €262,045 | €205,254 | -€56,791 | -21.7% |
| Operating profit (loss) | 9901 | €98,287 | €22,390 | -€75,896 | -77.2% |
| Financial income | 75/76B | €82 | €805 | +€723 | +882.3% |
| Recurring financial income | 75 | €82 | €805 | +€723 | +882.3% |
| Financial charges | 65/66B | €22,190 | €16,488 | -€5,702 | -25.7% |
| Recurring financial charges | 65 | €22,190 | €16,488 | -€5,702 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €76,178 | €6,707 | -€69,472 | -91.2% |
| Income taxes | 67/77 | €5,901 | €4,905 | -€997 | -16.9% |
| Profit (loss) for the period | 9904 | €70,277 | €1,802 | -€68,475 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,277 | €1,802 | -€68,475 | -97.4% |
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 12 October 2026 via checked.be.