2DEHANDS AUTO'S: 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.
2DEHANDS AUTO'S
Largest movements
- Stocks and contracts -€8,923
down €8,923 (-58.3%), from €15,295 to €6,372
of which Stocks: -€6,923
- Cash +€2,746
up €2,746 (+1,457%), from €188 to €2,934
mainly Stocks and contracts (+€8,923) and Other debts (+€2,908)
- Deferred charges and accrued income +€517
up €517 (+324%), from €159 to €677
- Receivables within one year +€246
up €246 (+7.3%), from €3,356 to €3,602
of which Trade receivables: +€244
- Profit (loss) carried forward -€5,883
new in 2025: -€5,883
- Current portion of long-term debt -€4,461
no longer reported in 2025 (was €4,461)
- Other debts +€2,908
up €2,908 (+89.2%), from €3,258 to €6,166
- Tax, wage and social debts +€879
up €879 (+167%), from €526 to €1,405
- Advances received +€600
new in 2025: €600
- Gross operating margin -€7,043
down €7,043, from €2,601 to -€4,442
- Financial charges -€176
down €176 (-29.3%), from €600 to €425
- Financial income +€174
up €174 (+1,022%), from €17 to €191
- Other operating charges -€81
down €81 (-6.3%), from €1,289 to €1,208
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 | €20,932 | €15,361 | -€5,570 | -26.6% |
| Fixed assets | 21/28 | €1,933 | €1,776 | -€157 | -8.1% |
| Tangible fixed assets | 22/27 | €1,933 | €1,776 | -€157 | -8.1% |
| Land and buildings | 22 | €563 | €563 | = | 0.0% |
| Plant, machinery and equipment | 23 | €608 | €608 | = | 0.0% |
| Furniture and vehicles | 24 | €761 | €604 | -€157 | -20.6% |
| Current assets | 29/58 | €18,999 | €13,585 | -€5,414 | -28.5% |
| Stocks and contracts in progress | 3 | €15,295 | €6,372 | -€8,923 | -58.3% |
| Stocks | 30/36 | €13,295 | €6,372 | -€6,923 | -52.1% |
| Contracts in progress | 37 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €3,356 | €3,602 | +€246 | +7.3% |
| Trade receivables | 40 | €3,356 | €3,600 | +€244 | +7.3% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €188 | €2,934 | +€2,746 | +1,457% |
| Deferred charges and accrued income | 490/1 | €159 | €677 | +€517 | +324% |
| Total equity and liabilities | 10/49 | €20,932 | €15,361 | -€5,570 | -26.6% |
| Equity | 10/15 | €11,935 | €6,052 | -€5,883 | -49.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,735 | €5,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €243 | €243 | = | 0.0% |
| Reserves not available under the articles | 1311 | €243 | €243 | = | 0.0% |
| Distributable reserves | 133 | €5,492 | €5,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,883 | -€5,883 | |
| Amounts payable | 17/49 | €8,996 | €9,309 | +€313 | +3.5% |
| Amounts payable within one year | 42/48 | €8,891 | €9,309 | +€418 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €4,461 | - | -€4,461 | |
| Trade debts | 44 | €646 | €1,138 | +€492 | +76.1% |
| Suppliers | 440/4 | €646 | €1,138 | +€492 | +76.1% |
| Advances received on contracts in progress | 46 | - | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €526 | €1,405 | +€879 | +167% |
| Taxes | 450/3 | €526 | €1,405 | +€879 | +167% |
| Other amounts payable | 47/48 | €3,258 | €6,166 | +€2,908 | +89.2% |
| Accrued charges and deferred income | 492/3 | €105 | - | -€105 | |
| Non-recurring operating income | 76A | - | €239 | +€239 | |
| Other operating charges | 640/8 | €1,289 | €1,208 | -€81 | -6.3% |
| Gross operating margin | 9900 | €2,601 | -€4,442 | -€7,043 | |
| Operating profit (loss) | 9901 | €1,313 | -€5,649 | -€6,962 | |
| Financial income | 75/76B | €17 | €191 | +€174 | +1,022% |
| Recurring financial income | 75 | €17 | €191 | +€174 | +1,022% |
| Financial charges | 65/66B | €600 | €425 | -€176 | -29.3% |
| Recurring financial charges | 65 | €600 | €425 | -€176 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €729 | -€5,883 | -€6,612 | |
| Profit (loss) for the period | 9904 | €729 | -€5,883 | -€6,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €729 | -€5,883 | -€6,612 |
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 13 October 2026 via checked.be.