ABC AUTO PIECES: 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.
ABC AUTO PIECES
Largest movements
- Receivables within one year +€5,043
up €5,043 (+1.7%), from €304,194 to €309,237
of which Trade receivables: +€17,878
- Trade debts -€54,707
down €54,707 (-65.3%), from €83,741 to €29,034
- Advances received +€38,500
new in 2025: €38,500
- Profit (loss) carried forward +€13,751
up €13,751 (+8.0%), from €172,427 to €186,178
- Other debts +€8,844
up €8,844 (+190%), from €4,652 to €13,496
- Staff costs -€131,831
no longer reported in 2025 (was €131,831)
- Gross operating margin -€81,540
down €81,540 (-80.5%), from €101,241 to €19,701
- Depreciation -€2,000
no longer reported in 2025 (was €2,000)
- Other operating charges -€1,792
down €1,792 (-70.1%), from €2,556 to €764
- Financial charges -€1,540
down €1,540 (-59.2%), from €2,599 to €1,059
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 | €464,118 | €466,736 | +€2,618 | +0.6% |
| Fixed assets | 21/28 | €1,363 | €0 | -€1,363 | -100% |
| Tangible fixed assets | 22/27 | €1,000 | €0 | -€1,000 | -100% |
| Furniture and vehicles | 24 | €1,000 | €0 | -€1,000 | -100% |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €462,755 | €466,736 | +€3,981 | +0.9% |
| Stocks and contracts in progress | 3 | €157,431 | €157,431 | = | 0.0% |
| Stocks | 30/36 | €157,431 | €157,431 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €304,194 | €309,237 | +€5,043 | +1.7% |
| Trade receivables | 40 | €116,501 | €134,379 | +€17,878 | +15.3% |
| Other amounts receivable | 41 | €187,693 | €174,858 | -€12,835 | -6.8% |
| Cash at bank and in hand | 54/58 | €95 | €68 | -€27 | -28.4% |
| Deferred charges and accrued income | 490/1 | €1,035 | - | -€1,035 | |
| Total equity and liabilities | 10/49 | €464,118 | €466,736 | +€2,618 | +0.6% |
| Equity | 10/15 | €337,927 | €351,678 | +€13,751 | +4.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €85,500 | €85,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,500 | - | -€77,500 | |
| Distributable reserves | 133 | - | €77,500 | +€77,500 | |
| Profit (loss) carried forward | 14 | €172,427 | €186,178 | +€13,751 | +8.0% |
| Amounts payable | 17/49 | €126,191 | €115,057 | -€11,134 | -8.8% |
| Amounts payable within one year | 42/48 | €126,191 | €115,057 | -€11,134 | -8.8% |
| Trade debts | 44 | €83,741 | €29,034 | -€54,707 | -65.3% |
| Suppliers | 440/4 | €83,741 | €29,034 | -€54,707 | -65.3% |
| Advances received on contracts in progress | 46 | - | €38,500 | +€38,500 | |
| Taxes, remuneration and social security | 45 | €37,798 | €34,028 | -€3,770 | -10.0% |
| Taxes | 450/3 | €32,151 | €33,410 | +€1,259 | +3.9% |
| Remuneration and social security | 454/9 | €5,647 | €618 | -€5,029 | -89.1% |
| Other amounts payable | 47/48 | €4,652 | €13,496 | +€8,844 | +190% |
| Non-recurring operating income | 76A | €8,841 | €12,307 | +€3,466 | +39.2% |
| Remuneration, social security and pensions | 62 | €131,831 | - | -€131,831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €2,556 | €764 | -€1,792 | -70.1% |
| Non-recurring operating charges | 66A | €50,908 | €4,126 | -€46,782 | -91.9% |
| Gross operating margin | 9900 | €101,241 | €19,701 | -€81,540 | -80.5% |
| Operating profit (loss) | 9901 | -€86,054 | €14,811 | +€100,865 | |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €2,599 | €1,059 | -€1,540 | -59.2% |
| Recurring financial charges | 65 | €2,599 | €1,059 | -€1,540 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€88,602 | €13,751 | +€102,353 | |
| Profit (loss) for the period | 9904 | -€88,602 | €13,751 | +€102,353 | |
| Transfer from tax-exempt reserves | 789 | - | €77,500 | +€77,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,602 | €91,251 | +€179,853 |
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 15 October 2026 via checked.be.