AUTEGARDEN P.: 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.
AUTEGARDEN P.
Largest movements
- Tangible fixed assets -€32,522
down €32,522 (-12.5%), from €260,496 to €227,974
- Cash +€21,081
up €21,081 (+23.4%), from €89,940 to €111,021
mainly Depreciation (+€32,522) and Tax, wage and social debts (+€8,597)
- Current portion of long-term debt -€13,562
down €13,562 (-51.2%), from €26,513 to €12,951
- Debts after one year -€12,951
down €12,951 (-8.4%), from €153,847 to €140,896
- Tax, wage and social debts +€8,597
up €8,597 (+94.6%), from €9,087 to €17,684
of which Remuneration and social security: +€5,377
- Gross operating margin +€16,002
up €16,002 (+12.2%), from €131,345 to €147,347
- Staff costs -€9,786
down €9,786 (-8.8%), from €111,639 to €101,853
- Other operating charges -€6,746
down €6,746 (-56.0%), from €12,039 to €5,293
- Depreciation -€5,899
down €5,899 (-15.4%), from €38,421 to €32,522
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 | €368,241 | €356,920 | -€11,321 | -3.1% |
| Fixed assets | 21/28 | €260,496 | €227,974 | -€32,522 | -12.5% |
| Tangible fixed assets | 22/27 | €260,496 | €227,974 | -€32,522 | -12.5% |
| Land and buildings | 22 | €210,132 | €193,968 | -€16,164 | -7.7% |
| Plant, machinery and equipment | 23 | €4,580 | - | -€4,580 | |
| Furniture and vehicles | 24 | €45,784 | €34,006 | -€11,778 | -25.7% |
| Current assets | 29/58 | €107,745 | €128,946 | +€21,201 | +19.7% |
| Stocks and contracts in progress | 3 | €10,107 | €6,944 | -€3,163 | -31.3% |
| Stocks | 30/36 | €10,107 | €6,944 | -€3,163 | -31.3% |
| Amounts receivable within one year | 40/41 | €7,698 | €10,939 | +€3,241 | +42.1% |
| Trade receivables | 40 | €6,764 | €10,939 | +€4,175 | +61.7% |
| Other amounts receivable | 41 | €934 | - | -€934 | |
| Cash at bank and in hand | 54/58 | €89,940 | €111,021 | +€21,081 | +23.4% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €368,241 | €356,920 | -€11,321 | -3.1% |
| Equity | 10/15 | -€88,441 | -€86,641 | +€1,800 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,041 | -€105,241 | +€1,800 | +1.7% |
| Amounts payable | 17/49 | €456,682 | €443,561 | -€13,121 | -2.9% |
| Amounts payable after more than one year | 17 | €153,847 | €140,896 | -€12,951 | -8.4% |
| Financial debts | 170/4 | €153,847 | €140,896 | -€12,951 | -8.4% |
| Amounts payable within one year | 42/48 | €302,835 | €302,665 | -€170 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €26,513 | €12,951 | -€13,562 | -51.2% |
| Financial debts | 43 | - | €200 | +€200 | |
| Credit institutions | 430/8 | - | €200 | +€200 | |
| Trade debts | 44 | €5,101 | €7,854 | +€2,753 | +54.0% |
| Suppliers | 440/4 | €5,101 | €7,854 | +€2,753 | +54.0% |
| Taxes, remuneration and social security | 45 | €9,087 | €17,684 | +€8,597 | +94.6% |
| Taxes | 450/3 | - | €3,220 | +€3,220 | |
| Remuneration and social security | 454/9 | €9,087 | €14,464 | +€5,377 | +59.2% |
| Other amounts payable | 47/48 | €262,134 | €263,976 | +€1,842 | +0.7% |
| Remuneration, social security and pensions | 62 | €111,639 | €101,853 | -€9,786 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,421 | €32,522 | -€5,899 | -15.4% |
| Other operating charges | 640/8 | €12,039 | €5,293 | -€6,746 | -56.0% |
| Gross operating margin | 9900 | €131,345 | €147,347 | +€16,002 | +12.2% |
| Operating profit (loss) | 9901 | -€30,754 | €7,679 | +€38,433 | |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €4,595 | €4,598 | +€3 | +0.1% |
| Recurring financial charges | 65 | €4,595 | €4,598 | +€3 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€35,349 | €3,118 | +€38,467 | |
| Income taxes | 67/77 | €165 | €1,318 | +€1,153 | +699% |
| Profit (loss) for the period | 9904 | -€35,514 | €1,800 | +€37,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,514 | €1,800 | +€37,314 |
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.