AS AUTO: 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
AS AUTO
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,955
2024 · €54,709-€52,753
Equity
€570,261
2024 · €568,305+€1,955
Cash
€7,851
2024 · €20,577-€12,726
Balance sheet total
€1.6m
2024 · €1.7m-€87,004
Largest movements
Assets
- Stocks and contracts -€55,835
down €55,835 (-3.6%), from €1.5m to €1.5m
- Tangible fixed assets -€27,814
down €27,814 (-28.3%), from €98,304 to €70,491
Equity and liabilities
- Short-term financial debts -€100,000
down €100,000 (-20.0%), from €500,000 to €400,000
- Trade debts +€72,921
up €72,921 (+20.6%), from €354,516 to €427,437
- Other debts -€57,406
down €57,406 (-64.2%), from €89,389 to €31,983
- Debts after one year -€23,747
down €23,747 (-54.1%), from €43,865 to €20,117
- Tax, wage and social debts +€21,536
up €21,536 (+17.6%), from €122,415 to €143,951
of which Taxes: +€20,003
Income statement
- Gross operating margin -€66,767
down €66,767 (-16.4%), from €406,182 to €339,416
- Staff costs -€16,655
down €16,655 (-6.4%), from €259,771 to €243,116
- Taxes -€14,343
down €14,343 (-80.7%), from €17,781 to €3,437
- Financial charges -€7,827
down €7,827 (-24.0%), from €32,672 to €24,845
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
€54,709
Gross operating margin
-€66,767
Staff costs
+€16,655
Depreciation
+€1,170
Other operating charges
-€929
Other operating items
-€24,370
Financial income
-€682
Financial charges
+€7,827
Taxes
+€14,343
Result 2025
€1,955
Cash bridge derived
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
+€116,921
Investment
-€4,951
Financing
-€124,696
Cash 2024
€20,577
From operations (derived)
+€116,921
Net result for the year
+€1,955
Depreciation
+€33,196
Stocks and contracts
+€55,835
Receivables within one year
-€5,639
Deferred charges and accrued income
-€4,163
Trade debts
+€72,921
Tax, wage and social debts
+€21,536
Other debts
-€57,406
Accrued charges and deferred income
-€1,314
Investment (derived)
-€4,951
Investment in fixed assets (net)
-€4,951
Financing
-€124,696
Debts after one year
-€23,747
Current portion of long-term debt
-€949
Short-term financial debts
-€100,000
Cash 2025
€7,851
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,709,887 | €1,622,884 | -€87,004 | -5.1% |
| Fixed assets | 21/28 | €98,920 | €70,676 | -€28,245 | -28.6% |
| Intangible fixed assets | 21 | €431 | €0 | -€431 | -100.0% |
| Tangible fixed assets | 22/27 | €98,304 | €70,491 | -€27,814 | -28.3% |
| Plant, machinery and equipment | 23 | €37,361 | €29,554 | -€7,806 | -20.9% |
| Furniture and vehicles | 24 | €21,366 | €8,588 | -€12,778 | -59.8% |
| Other tangible fixed assets | 26 | €39,577 | €32,348 | -€7,230 | -18.3% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €1,610,967 | €1,552,208 | -€58,759 | -3.6% |
| Stocks and contracts in progress | 3 | €1,530,061 | €1,474,226 | -€55,835 | -3.6% |
| Stocks | 30/36 | €1,530,061 | €1,474,226 | -€55,835 | -3.6% |
| Amounts receivable within one year | 40/41 | €58,441 | €64,081 | +€5,639 | +9.6% |
| Trade receivables | 40 | €58,441 | €64,081 | +€5,639 | +9.6% |
| Cash at bank and in hand | 54/58 | €20,577 | €7,851 | -€12,726 | -61.8% |
| Deferred charges and accrued income | 490/1 | €1,888 | €6,051 | +€4,163 | +220.5% |
| Total equity and liabilities | 10/49 | €1,709,887 | €1,622,884 | -€87,004 | -5.1% |
| Equity | 10/15 | €568,305 | €570,261 | +€1,955 | +0.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €35,800 | €35,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,650 | €29,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €471,005 | €472,961 | +€1,955 | +0.4% |
| Amounts payable | 17/49 | €1,141,582 | €1,052,623 | -€88,959 | -7.8% |
| Amounts payable after more than one year | 17 | €43,865 | €20,117 | -€23,747 | -54.1% |
| Financial debts | 170/4 | €43,865 | €20,117 | -€23,747 | -54.1% |
| Amounts payable within one year | 42/48 | €1,091,017 | €1,027,119 | -€63,898 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €24,696 | €23,747 | -€949 | -3.8% |
| Financial debts | 43 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Credit institutions | 430/8 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Trade debts | 44 | €354,516 | €427,437 | +€72,921 | +20.6% |
| Suppliers | 440/4 | €354,516 | €427,437 | +€72,921 | +20.6% |
| Taxes, remuneration and social security | 45 | €122,415 | €143,951 | +€21,536 | +17.6% |
| Taxes | 450/3 | €110,482 | €130,485 | +€20,003 | +18.1% |
| Remuneration and social security | 454/9 | €11,933 | €13,466 | +€1,533 | +12.8% |
| Other amounts payable | 47/48 | €89,389 | €31,983 | -€57,406 | -64.2% |
| Accrued charges and deferred income | 492/3 | €6,700 | €5,387 | -€1,314 | -19.6% |
| Remuneration, social security and pensions | 62 | €259,771 | €243,116 | -€16,655 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,366 | €33,196 | -€1,170 | -3.4% |
| Other operating charges | 640/8 | €10,094 | €11,024 | +€929 | +9.2% |
| Non-recurring operating charges | 66A | - | €24,370 | +€24,370 | |
| Gross operating margin | 9900 | €406,182 | €339,416 | -€66,767 | -16.4% |
| Operating profit (loss) | 9901 | €101,951 | €27,711 | -€74,241 | -72.8% |
| Financial income | 75/76B | €3,210 | €2,528 | -€682 | -21.3% |
| Recurring financial income | 75 | €3,210 | €2,528 | -€682 | -21.3% |
| Financial charges | 65/66B | €32,672 | €24,845 | -€7,827 | -24.0% |
| Recurring financial charges | 65 | €32,672 | €24,845 | -€7,827 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €72,489 | €5,393 | -€67,096 | -92.6% |
| Income taxes | 67/77 | €17,781 | €3,437 | -€14,343 | -80.7% |
| Profit (loss) for the period | 9904 | €54,709 | €1,955 | -€52,753 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,709 | €1,955 | -€52,753 | -96.4% |
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 9 October 2026 via checked.be.