AUTO 2: 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.
AUTO 2
Largest movements
- Cash +€55,353
up €55,353 (+240.8%), from €22,989 to €78,342
mainly Stocks and contracts (+€19,213) and Net result for the year (+€18,073)
- Stocks and contracts -€19,213
down €19,213 (-24.2%), from €79,258 to €60,045
- Receivables within one year -€3,404
down €3,404 (-41.4%), from €8,217 to €4,813
of which Other amounts receivable: -€4,118
- Tax, wage and social debts +€11,181
up €11,181 (+65.6%), from €17,040 to €28,222
of which Taxes: +€9,217
- Other debts +€9,848
up €9,848 (+166.8%), from €5,905 to €15,753
- Reserves +€8,571
up €8,571 (+18.2%), from €47,108 to €55,679
of which Distributable reserves: +€8,571
- Gross operating margin +€7,426
up €7,426 (+8.1%), from €92,072 to €99,498
- Staff costs +€2,051
up €2,051 (+3.1%), from €65,386 to €67,437
- Taxes +€1,557
up €1,557 (+25.8%), from €6,027 to €7,584
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,594 | €164,960 | +€30,366 | +22.6% |
| Fixed assets | 21/28 | €21,402 | €19,632 | -€1,769 | -8.3% |
| Tangible fixed assets | 22/27 | €21,192 | €19,632 | -€1,559 | -7.4% |
| Land and buildings | 22 | €15,940 | €15,940 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,764 | €2,909 | -€855 | -22.7% |
| Furniture and vehicles | 24 | €1,487 | €783 | -€704 | -47.3% |
| Financial fixed assets | 28 | €210 | - | -€210 | |
| Current assets | 29/58 | €113,192 | €145,328 | +€32,136 | +28.4% |
| Stocks and contracts in progress | 3 | €79,258 | €60,045 | -€19,213 | -24.2% |
| Stocks | 30/36 | €79,258 | €60,045 | -€19,213 | -24.2% |
| Amounts receivable within one year | 40/41 | €8,217 | €4,813 | -€3,404 | -41.4% |
| Trade receivables | 40 | €4,099 | €4,813 | +€714 | +17.4% |
| Other amounts receivable | 41 | €4,118 | - | -€4,118 | |
| Cash at bank and in hand | 54/58 | €22,989 | €78,342 | +€55,353 | +240.8% |
| Deferred charges and accrued income | 490/1 | €2,728 | €2,128 | -€600 | -22.0% |
| Total equity and liabilities | 10/49 | €134,594 | €164,960 | +€30,366 | +22.6% |
| Equity | 10/15 | €109,081 | €117,652 | +€8,571 | +7.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €47,108 | €55,679 | +€8,571 | +18.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,116 | €9,116 | = | 0.0% |
| Distributable reserves | 133 | €31,794 | €40,365 | +€8,571 | +27.0% |
| Amounts payable | 17/49 | €25,512 | €47,308 | +€21,795 | +85.4% |
| Amounts payable within one year | 42/48 | €25,512 | €46,618 | +€21,105 | +82.7% |
| Trade debts | 44 | €2,567 | €2,643 | +€76 | +3.0% |
| Suppliers | 440/4 | €2,567 | €2,643 | +€76 | +3.0% |
| Taxes, remuneration and social security | 45 | €17,040 | €28,222 | +€11,181 | +65.6% |
| Taxes | 450/3 | €4,919 | €14,136 | +€9,217 | +187.4% |
| Remuneration and social security | 454/9 | €12,122 | €14,086 | +€1,964 | +16.2% |
| Other amounts payable | 47/48 | €5,905 | €15,753 | +€9,848 | +166.8% |
| Accrued charges and deferred income | 492/3 | - | €690 | +€690 | |
| Remuneration, social security and pensions | 62 | €65,386 | €67,437 | +€2,051 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €1,559 | +€85 | +5.8% |
| Other operating charges | 640/8 | €4,772 | €4,414 | -€358 | -7.5% |
| Gross operating margin | 9900 | €92,072 | €99,498 | +€7,426 | +8.1% |
| Operating profit (loss) | 9901 | €20,440 | €26,088 | +€5,648 | +27.6% |
| Financial income | 75/76B | €309 | €625 | +€316 | +102.3% |
| Recurring financial income | 75 | €309 | €625 | +€316 | +102.3% |
| Financial charges | 65/66B | €953 | €1,056 | +€103 | +10.8% |
| Recurring financial charges | 65 | €953 | €1,044 | +€91 | +9.6% |
| Non-recurring financial charges | 66B | - | €12 | +€12 | |
| Profit (loss) for the period before taxes | 9903 | €19,796 | €25,657 | +€5,860 | +29.6% |
| Income taxes | 67/77 | €6,027 | €7,584 | +€1,557 | +25.8% |
| Profit (loss) for the period | 9904 | €13,769 | €18,073 | +€4,303 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,769 | €18,073 | +€4,303 | +31.3% |
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 11 October 2026 via checked.be.