ARSOY AUTO SHOP: what changed
ARSOY AUTO SHOP
Largest movements
- Cash +€96,611
up €96,611 (+20.1%), from €481,747 to €578,358
mainly Net result for the year (+€245,531) and Tax, wage and social debts (+€118,939)
- Deferred charges and accrued income -€92,319
down €92,319 (-93.8%), from €98,423 to €6,104
- Stocks and contracts +€65,047
up €65,047 (+20.7%), from €314,903 to €379,950
- Receivables within one year +€62,959
up €62,959 (+21.6%), from €291,345 to €354,303
of which Trade receivables: +€67,075
- Tangible fixed assets -€55,033
down €55,033 (-6.8%), from €805,508 to €750,475
- Reserves +€291,727
up €291,727 (+83.1%), from €351,071 to €642,799
of which Distributable reserves: +€291,727
- Trade debts -€203,388
down €203,388 (-54.7%), from €372,144 to €168,756
- Tax, wage and social debts +€118,939
up €118,939 (+112%), from €106,438 to €225,377
of which Taxes: +€106,675
- Profit (loss) carried forward -€75,369
down €75,369 (-20.1%), from €375,101 to €299,732
- Debts after one year -€38,275
down €38,275 (-5.7%), from €676,098 to €637,823
- Staff costs +€96,992
up €96,992 (+54.4%), from €178,226 to €275,218
- Gross operating margin +€89,520
up €89,520 (+13.2%), from €676,838 to €766,358
- Financial income -€88,858
down €88,858 (-99.2%), from €89,533 to €675
- Taxes -€17,192
down €17,192 (-14.1%), from €121,658 to €104,466
- Depreciation +€15,045
up €15,045 (+21.7%), from €69,487 to €84,532
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,995,135 | €2,072,400 | +€77,264 | +3.9% |
| Fixed assets | 21/28 | €808,718 | €753,685 | -€55,033 | -6.8% |
| Tangible fixed assets | 22/27 | €805,508 | €750,475 | -€55,033 | -6.8% |
| Land and buildings | 22 | €483,373 | €464,697 | -€18,676 | -3.9% |
| Plant, machinery and equipment | 23 | €152,082 | €128,780 | -€23,301 | -15.3% |
| Furniture and vehicles | 24 | €170,054 | €156,997 | -€13,057 | -7.7% |
| Financial fixed assets | 28 | €3,210 | €3,210 | = | 0.0% |
| Current assets | 29/58 | €1,186,417 | €1,318,715 | +€132,298 | +11.2% |
| Stocks and contracts in progress | 3 | €314,903 | €379,950 | +€65,047 | +20.7% |
| Stocks | 30/36 | €314,903 | €379,950 | +€65,047 | +20.7% |
| Amounts receivable within one year | 40/41 | €291,345 | €354,303 | +€62,959 | +21.6% |
| Trade receivables | 40 | €275,411 | €342,486 | +€67,075 | +24.4% |
| Other amounts receivable | 41 | €15,934 | €11,817 | -€4,117 | -25.8% |
| Cash at bank and in hand | 54/58 | €481,747 | €578,358 | +€96,611 | +20.1% |
| Deferred charges and accrued income | 490/1 | €98,423 | €6,104 | -€92,319 | -93.8% |
| Total equity and liabilities | 10/49 | €1,995,135 | €2,072,400 | +€77,264 | +3.9% |
| Equity | 10/15 | €744,772 | €961,131 | +€216,358 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €351,071 | €642,799 | +€291,727 | +83.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €349,211 | €640,939 | +€291,727 | +83.5% |
| Profit (loss) carried forward | 14 | €375,101 | €299,732 | -€75,369 | -20.1% |
| Amounts payable | 17/49 | €1,250,363 | €1,111,269 | -€139,094 | -11.1% |
| Amounts payable after more than one year | 17 | €676,098 | €637,823 | -€38,275 | -5.7% |
| Financial debts | 170/4 | €676,098 | €637,823 | -€38,275 | -5.7% |
| Amounts payable within one year | 42/48 | €572,687 | €466,723 | -€105,964 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €52,800 | €48,942 | -€3,858 | -7.3% |
| Financial debts | 43 | €40,146 | €22,489 | -€17,657 | -44.0% |
| Credit institutions | 430/8 | €40,146 | €22,489 | -€17,657 | -44.0% |
| Trade debts | 44 | €372,144 | €168,756 | -€203,388 | -54.7% |
| Suppliers | 440/4 | €372,144 | €168,756 | -€203,388 | -54.7% |
| Taxes, remuneration and social security | 45 | €106,438 | €225,377 | +€118,939 | +112% |
| Taxes | 450/3 | €89,763 | €196,438 | +€106,675 | +119% |
| Remuneration and social security | 454/9 | €16,675 | €28,939 | +€12,264 | +73.6% |
| Other amounts payable | 47/48 | €1,160 | €1,160 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,578 | €6,722 | +€5,144 | +326% |
| Remuneration, social security and pensions | 62 | €178,226 | €275,218 | +€96,992 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,487 | €84,532 | +€15,045 | +21.7% |
| Other operating charges | 640/8 | €26,661 | €15,532 | -€11,130 | -41.7% |
| Gross operating margin | 9900 | €676,838 | €766,358 | +€89,520 | +13.2% |
| Operating profit (loss) | 9901 | €402,464 | €391,077 | -€11,388 | -2.8% |
| Financial income | 75/76B | €89,533 | €675 | -€88,858 | -99.2% |
| Recurring financial income | 75 | €89,533 | €675 | -€88,858 | -99.2% |
| Financial charges | 65/66B | €36,093 | €41,755 | +€5,662 | +15.7% |
| Recurring financial charges | 65 | €36,093 | €41,755 | +€5,662 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €455,904 | €349,997 | -€105,907 | -23.2% |
| Income taxes | 67/77 | €121,658 | €104,466 | -€17,192 | -14.1% |
| Profit (loss) for the period | 9904 | €334,246 | €245,531 | -€88,715 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €334,246 | €245,531 | -€88,715 | -26.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.