ACCAUTO: 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.
ACCAUTO
Largest movements
- Cash +€41,501
up €41,501 (+72.0%), from €57,656 to €99,156
mainly Net result for the year (+€57,794) and Receivables within one year (+€40,603)
- Receivables within one year -€40,603
down €40,603 (-11.2%), from €362,946 to €322,343
of which Trade receivables: -€44,701
- Tangible fixed assets +€30,803
up €30,803 (+5,979%), from €515 to €31,318
of which Furniture and vehicles: +€27,293
- Reserves +€57,794
up €57,794 (+14.8%), from €391,589 to €449,383
of which Distributable reserves: +€57,794
- Tax, wage and social debts -€36,855
down €36,855 (-66.5%), from €55,386 to €18,531
of which Taxes: -€35,242
- Other debts -€23,300
down €23,300 (-13.2%), from €175,903 to €152,603
- Debts after one year +€17,821
new in 2025: €17,821
- Current portion of long-term debt +€9,780
new in 2025: €9,780
- Gross operating margin -€141,539
down €141,539 (-33.1%), from €427,146 to €285,608
- Taxes -€25,616
down €25,616 (-54.4%), from €47,119 to €21,503
- Staff costs -€21,205
down €21,205 (-9.0%), from €236,338 to €215,133
- Financial income -€7,317
down €7,317 (-21.6%), from €33,849 to €26,531
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 | €830,025 | €860,968 | +€30,942 | +3.7% |
| Fixed assets | 21/28 | €515 | €31,318 | +€30,803 | +5,979% |
| Tangible fixed assets | 22/27 | €515 | €31,318 | +€30,803 | +5,979% |
| Plant, machinery and equipment | 23 | - | €223 | +€223 | |
| Furniture and vehicles | 24 | €515 | €27,808 | +€27,293 | +5,298% |
| Other tangible fixed assets | 26 | - | €3,287 | +€3,287 | |
| Current assets | 29/58 | €829,510 | €829,650 | +€139 | 0.0% |
| Stocks and contracts in progress | 3 | €402,320 | €408,027 | +€5,707 | +1.4% |
| Stocks | 30/36 | €402,320 | €408,027 | +€5,707 | +1.4% |
| Amounts receivable within one year | 40/41 | €362,946 | €322,343 | -€40,603 | -11.2% |
| Trade receivables | 40 | €362,619 | €317,917 | -€44,701 | -12.3% |
| Other amounts receivable | 41 | €327 | €4,425 | +€4,098 | +1,252% |
| Cash at bank and in hand | 54/58 | €57,656 | €99,156 | +€41,501 | +72.0% |
| Deferred charges and accrued income | 490/1 | €6,589 | €124 | -€6,465 | -98.1% |
| Total equity and liabilities | 10/49 | €830,025 | €860,968 | +€30,942 | +3.7% |
| Equity | 10/15 | €491,589 | €549,383 | +€57,794 | +11.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €391,589 | €449,383 | +€57,794 | +14.8% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €307,389 | €365,183 | +€57,794 | +18.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €338,437 | €311,585 | -€26,852 | -7.9% |
| Amounts payable after more than one year | 17 | - | €17,821 | +€17,821 | |
| Financial debts | 170/4 | - | €17,821 | +€17,821 | |
| Amounts payable within one year | 42/48 | €338,437 | €293,764 | -€44,673 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,780 | +€9,780 | |
| Trade debts | 44 | €107,148 | €112,849 | +€5,701 | +5.3% |
| Suppliers | 440/4 | €107,148 | €112,849 | +€5,701 | +5.3% |
| Taxes, remuneration and social security | 45 | €55,386 | €18,531 | -€36,855 | -66.5% |
| Taxes | 450/3 | €38,733 | €3,491 | -€35,242 | -91.0% |
| Remuneration and social security | 454/9 | €16,654 | €15,040 | -€1,613 | -9.7% |
| Other amounts payable | 47/48 | €175,903 | €152,603 | -€23,300 | -13.2% |
| Remuneration, social security and pensions | 62 | €236,338 | €215,133 | -€21,205 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €756 | €4,484 | +€3,728 | +493% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,564 | €4,776 | +€3,212 | +205% |
| Other operating charges | 640/8 | €5,140 | €7,768 | +€2,628 | +51.1% |
| Gross operating margin | 9900 | €427,146 | €285,608 | -€141,539 | -33.1% |
| Operating profit (loss) | 9901 | €183,348 | €53,447 | -€129,901 | -70.8% |
| Financial income | 75/76B | €33,849 | €26,531 | -€7,317 | -21.6% |
| Recurring financial income | 75 | €33,849 | €26,531 | -€7,317 | -21.6% |
| Financial charges | 65/66B | €922 | €681 | -€241 | -26.2% |
| Recurring financial charges | 65 | €922 | €681 | -€241 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €216,275 | €79,298 | -€136,977 | -63.3% |
| Income taxes | 67/77 | €47,119 | €21,503 | -€25,616 | -54.4% |
| Profit (loss) for the period | 9904 | €169,156 | €57,794 | -€111,361 | -65.8% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €84,956 | €57,794 | -€27,161 | -32.0% |
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 13 October 2026 via checked.be.