A&C AUTOMOBILE: 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.
A&C AUTOMOBILE
Largest movements
- Receivables within one year +€137,153
up €137,153 (+480%), from €28,571 to €165,724
of which Trade receivables: +€145,681
- Cash +€11,371
up €11,371 (+23.1%), from €49,156 to €60,526
mainly Trade debts (+€102,301) and Other debts (+€57,316)
- Stocks and contracts +€7,094
up €7,094 (+8.7%), from €81,366 to €88,460
- Financial fixed assets +€4,300
up €4,300 (+87.8%), from €4,900 to €9,200
- Trade debts +€102,301
up €102,301 (+200%), from €51,107 to €153,407
- Other debts +€57,316
up €57,316 (+70.1%), from €81,750 to €139,066
- Short-term financial debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€43,299
down €43,299, from €7,964 to -€35,335
- Tax, wage and social debts -€4,484
down €4,484 (-87.9%), from €5,103 to €619
of which Taxes: -€4,357
- Gross operating margin -€45,635
down €45,635, from €9,446 to -€36,189
- Financial charges +€4,020
up €4,020 (+331%), from €1,214 to €5,233
of which Financial charges: +€2,804
- Other operating charges +€877
up €877 (+364%), from €241 to €1,117
- Financial income +€634
up €634 (+4,698%), from €13 to €647
of which Non-recurring financial income: +€647
- Staff costs +€389
new in 2025: €389
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 | €165,924 | €327,757 | +€161,834 | +97.5% |
| Fixed assets | 21/28 | €6,831 | €11,913 | +€5,082 | +74.4% |
| Tangible fixed assets | 22/27 | €1,931 | €2,713 | +€782 | +40.5% |
| Plant, machinery and equipment | 23 | €0 | €477 | +€477 | |
| Furniture and vehicles | 24 | €1,931 | €2,236 | +€305 | +15.8% |
| Financial fixed assets | 28 | €4,900 | €9,200 | +€4,300 | +87.8% |
| Current assets | 29/58 | €159,092 | €315,845 | +€156,752 | +98.5% |
| Stocks and contracts in progress | 3 | €81,366 | €88,460 | +€7,094 | +8.7% |
| Stocks | 30/36 | €81,366 | €88,460 | +€7,094 | +8.7% |
| Amounts receivable within one year | 40/41 | €28,571 | €165,724 | +€137,153 | +480% |
| Trade receivables | 40 | €20,044 | €165,724 | +€145,681 | +727% |
| Other amounts receivable | 41 | €8,527 | - | -€8,527 | |
| Cash at bank and in hand | 54/58 | €49,156 | €60,526 | +€11,371 | +23.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,134 | +€1,134 | |
| Total equity and liabilities | 10/49 | €165,924 | €327,757 | +€161,834 | +97.5% |
| Equity | 10/15 | €27,964 | -€15,335 | -€43,299 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,964 | -€35,335 | -€43,299 | |
| Amounts payable | 17/49 | €137,960 | €343,092 | +€205,132 | +149% |
| Amounts payable within one year | 42/48 | €137,960 | €343,092 | +€205,132 | +149% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €51,107 | €153,407 | +€102,301 | +200% |
| Suppliers | 440/4 | €51,107 | €153,407 | +€102,301 | +200% |
| Taxes, remuneration and social security | 45 | €5,103 | €619 | -€4,484 | -87.9% |
| Taxes | 450/3 | €4,567 | €209 | -€4,357 | -95.4% |
| Remuneration and social security | 454/9 | €537 | €410 | -€127 | -23.7% |
| Other amounts payable | 47/48 | €81,750 | €139,066 | +€57,316 | +70.1% |
| Remuneration, social security and pensions | 62 | - | €389 | +€389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €1,018 | +€305 | +42.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €241 | €1,117 | +€877 | +364% |
| Gross operating margin | 9900 | €9,446 | -€36,189 | -€45,635 | |
| Operating profit (loss) | 9901 | €8,492 | -€38,713 | -€47,205 | |
| Financial income | 75/76B | €13 | €647 | +€634 | +4,698% |
| Recurring financial income | 75 | €13 | €647 | +€634 | +4,698% |
| Non-recurring financial income | 76B | - | €647 | +€647 | |
| Financial charges | 65/66B | €1,214 | €5,233 | +€4,020 | +331% |
| Recurring financial charges | 65 | €1,214 | €4,018 | +€2,804 | +231% |
| Non-recurring financial charges | 66B | - | €1,215 | +€1,215 | |
| Profit (loss) for the period before taxes | 9903 | €7,292 | -€43,299 | -€50,591 | |
| Income taxes | 67/77 | €207 | - | -€207 | |
| Profit (loss) for the period | 9904 | €7,085 | -€43,299 | -€50,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,085 | -€43,299 | -€50,384 |
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 28 October 2026 via checked.be.