A AUTO IMEXSO: 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
A AUTO IMEXSO
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€992,035
2024 · -€1.8m+€2.8m
Equity
€13.2m
2024 · €8.8m+€4.4m
Cash
€796,710
2024 · €108,233+€688,477
Balance sheet total
€24.5m
2024 · €22.2m+€2.3m
Largest movements
Assets
- Tangible fixed assets +€3.1m
up €3.1m (+64.9%), from €4.7m to €7.8m
of which Land and buildings: +€3.3m
- Stocks and contracts -€1.6m
down €1.6m (-10.3%), from €15.7m to €14.1m
- Cash +€688,477
up €688,477 (+636%), from €108,233 to €796,710
mainly Contributions, distributions and other (+€3.4m) and Stocks and contracts (+€1.6m)
Equity and liabilities
- Revaluation surpluses +€3.4m
new in 2025: €3.4m
- Trade debts -€1.9m
down €1.9m (-22.4%), from €8.7m to €6.7m
- Reserves +€992,035
up €992,035 (+11.4%), from €8.7m to €9.7m
of which Distributable reserves: +€992,035
- Other debts -€307,288
down €307,288 (-18.9%), from €1.6m to €1.3m
- Tax, wage and social debts +€279,137
up €279,137 (+125%), from €223,067 to €502,203
of which Taxes: +€364,248
Income statement
- Turnover +€21.0m
up €21.0m (+54.4%), from €38.6m to €59.6m
- Goods and materials +€19.6m
up €19.6m (+52.9%), from €37.0m to €56.6m
of which Purchases: +€23.4m
- Write-downs -€785,939
down €785,939, from €63,949 to -€721,990
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
-€1.8m
Turnover
+€21.0m
Other operating income
+€18,005
Goods and materials
-€19.6m
Services and other goods
-€134,189
Staff costs
+€432,451
Depreciation
+€3,914
Write-downs
+€785,939
Other operating charges
+€20,179
Other operating items
+€461,811
Financial income
+€11,491
Financial charges
+€179,669
Taxes
-€417,954
Result 2025
€992,035
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€834,029
Investment
-€3.3m
Financing
+€3.1m
Cash 2024
€108,233
From operations (derived)
+€834,029
Net result for the year
+€992,035
Depreciation
+€214,284
Stocks and contracts
+€1.6m
Receivables within one year
-€151,756
Trade debts
-€1.9m
Tax, wage and social debts
+€279,137
Advances received
+€218,584
Other debts
-€307,288
Accrued charges and deferred income
-€95,416
Investment (derived)
-€3.3m
Investment in fixed assets (net)
-€3.3m
Financing
+€3.1m
Debts after one year
-€265,169
Current portion of long-term debt
+€2,868
Contributions, distributions and other
+€3.4m
Cash 2025
€796,710
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,245,578 | €24,525,889 | +€2.3m | +10.3% |
| Fixed assets | 21/28 | €4,742,675 | €7,806,336 | +€3.1m | +64.6% |
| Tangible fixed assets | 22/27 | €4,722,675 | €7,786,336 | +€3.1m | +64.9% |
| Land and buildings | 22 | €3,978,670 | €7,272,000 | +€3.3m | +82.8% |
| Plant, machinery and equipment | 23 | €24,053 | €22,263 | -€1,790 | -7.4% |
| Furniture and vehicles | 24 | €657,626 | €435,262 | -€222,364 | -33.8% |
| Other tangible fixed assets | 26 | €62,326 | €56,811 | -€5,516 | -8.8% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €17,502,903 | €16,719,553 | -€783,350 | -4.5% |
| Stocks and contracts in progress | 3 | €15,702,838 | €14,079,255 | -€1.6m | -10.3% |
| Stocks | 30/36 | €15,702,838 | €14,079,255 | -€1.6m | -10.3% |
| Goods purchased for resale | 34 | €15,702,838 | €14,079,255 | -€1.6m | -10.3% |
| Advance payments | 36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,691,832 | €1,843,587 | +€151,756 | +9.0% |
| Trade receivables | 40 | €812,424 | €1,072,959 | +€260,535 | +32.1% |
| Other amounts receivable | 41 | €879,408 | €770,628 | -€108,779 | -12.4% |
| Cash at bank and in hand | 54/58 | €108,233 | €796,710 | +€688,477 | +636% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €22,245,578 | €24,525,889 | +€2.3m | +10.3% |
| Equity | 10/15 | €8,807,424 | €13,194,152 | +€4.4m | +49.8% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Contributions outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Share premium | 1100/10 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | - | €3,394,693 | +€3.4m | |
| Reserves | 13 | €8,714,464 | €9,706,499 | +€992,035 | +11.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €8,708,267 | €9,700,302 | +€992,035 | +11.4% |
| Amounts payable | 17/49 | €13,438,154 | €11,331,736 | -€2.1m | -15.7% |
| Amounts payable after more than one year | 17 | €2,188,070 | €1,922,901 | -€265,169 | -12.1% |
| Financial debts | 170/4 | €2,188,070 | €1,922,901 | -€265,169 | -12.1% |
| Credit institutions | 173 | €2,188,070 | €1,922,901 | -€265,169 | -12.1% |
| Amounts payable within one year | 42/48 | €11,146,184 | €9,400,351 | -€1.7m | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €262,301 | €265,169 | +€2,868 | +1.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,667,383 | €6,728,249 | -€1.9m | -22.4% |
| Suppliers | 440/4 | €8,667,383 | €6,728,249 | -€1.9m | -22.4% |
| Advances received on contracts in progress | 46 | €369,109 | €587,692 | +€218,584 | +59.2% |
| Taxes, remuneration and social security | 45 | €223,067 | €502,203 | +€279,137 | +125% |
| Taxes | 450/3 | €2,752 | €367,000 | +€364,248 | +13,237% |
| Remuneration and social security | 454/9 | €220,315 | €135,203 | -€85,112 | -38.6% |
| Other amounts payable | 47/48 | €1,624,325 | €1,317,037 | -€307,288 | -18.9% |
| Accrued charges and deferred income | 492/3 | €103,900 | €8,484 | -€95,416 | -91.8% |
| Operating income | 70/76A | €38,653,510 | €60,116,792 | +€21.5m | +55.5% |
| Turnover | 70 | €38,587,777 | €59,572,322 | +€21.0m | +54.4% |
| Other operating income | 74 | €64,668 | €82,672 | +€18,005 | +27.8% |
| Non-recurring operating income | 76A | €1,065 | €461,798 | +€460,733 | +43,269% |
| Operating charges | 60/66A | €40,094,393 | €58,563,116 | +€18.5m | +46.1% |
| Goods for resale, raw materials and consumables | 60 | €36,976,411 | €56,554,507 | +€19.6m | +52.9% |
| Purchases | 600/8 | €30,763,238 | €54,208,934 | +€23.4m | +76.2% |
| Change in stocks: decrease (increase) | 609 | €6,213,173 | €2,345,573 | -€3.9m | -62.2% |
| Services and other goods | 61 | €1,344,134 | €1,478,323 | +€134,189 | +10.0% |
| Remuneration, social security and pensions | 62 | €1,415,787 | €983,336 | -€432,451 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218,198 | €214,284 | -€3,914 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63,949 | -€721,990 | -€785,939 | |
| Other operating charges | 640/8 | €74,835 | €54,656 | -€20,179 | -27.0% |
| Non-recurring operating charges | 66A | €1,078 | €0 | -€1,078 | -100% |
| Operating profit (loss) | 9901 | -€1,440,883 | €1,553,676 | +€3.0m | |
| Financial income | 75/76B | €163 | €11,655 | +€11,491 | +7,043% |
| Recurring financial income | 75 | €163 | €11,655 | +€11,491 | +7,043% |
| Income from current assets | 751 | €10 | €11,640 | +€11,630 | +117,361% |
| Other financial income | 752/9 | €153 | €14 | -€139 | -90.8% |
| Financial charges | 65/66B | €386,040 | €206,371 | -€179,669 | -46.5% |
| Recurring financial charges | 65 | €386,040 | €206,371 | -€179,669 | -46.5% |
| Debt charges | 650 | €290,083 | €129,731 | -€160,351 | -55.3% |
| Other financial charges | 652/9 | €95,957 | €76,639 | -€19,318 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,826,760 | €1,358,960 | +€3.2m | |
| Income taxes | 67/77 | -€51,029 | €366,926 | +€417,954 | |
| Taxes | 670/3 | €2,600 | €367,000 | +€364,400 | +14,015% |
| Tax adjustments and reversals of tax provisions | 77 | €53,629 | €74 | -€53,554 | -99.9% |
| Profit (loss) for the period | 9904 | -€1,775,731 | €992,035 | +€2.8m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,775,731 | €992,035 | +€2.8m |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.