AUTO.21: what changed
Two fiscal 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.21
Largest movements
- Stocks and contracts -€65,722
down €65,722 (-18.5%), from €354,862 to €289,140
- Cash +€51,194
up €51,194 (+153.6%), from €33,329 to €84,523
mainly Stocks and contracts (+€65,722) and Depreciation (+€25,745)
- Tangible fixed assets -€22,762
down €22,762 (-54.8%), from €41,557 to €18,795
of which Furniture and vehicles: -€23,103
- Other debts -€40,288
down €40,288 (-14.4%), from €280,214 to €239,926
- Tax, wage and social debts +€9,764
up €9,764 (+268.5%), from €3,636 to €13,400
of which Taxes: +€11,700
- Debts after one year -€8,601
down €8,601 (-47.6%), from €18,073 to €9,472
- Advances received +€7,950
new in 2025: €7,950
- Profit (loss) carried forward -€4,617
down €4,617 (-9.3%), from €49,682 to €45,065
- Turnover -€1.5m
no longer reported in 2025 (was €1.5m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin -€16,368
down €16,368 (-16.0%), from €102,389 to €86,021
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 | €433,702 | €397,997 | -€35,705 | -8.2% |
| Fixed assets | 21/28 | €41,557 | €18,795 | -€22,762 | -54.8% |
| Tangible fixed assets | 22/27 | €41,557 | €18,795 | -€22,762 | -54.8% |
| Land and buildings | 22 | €4,129 | €3,217 | -€912 | -22.1% |
| Plant, machinery and equipment | 23 | €3,357 | €4,610 | +€1,254 | +37.3% |
| Furniture and vehicles | 24 | €34,071 | €10,968 | -€23,103 | -67.8% |
| Current assets | 29/58 | €392,145 | €379,201 | -€12,944 | -3.3% |
| Stocks and contracts in progress | 3 | €354,862 | €289,140 | -€65,722 | -18.5% |
| Stocks | 30/36 | €354,862 | €289,140 | -€65,722 | -18.5% |
| Amounts receivable within one year | 40/41 | €3,954 | €3,597 | -€357 | -9.0% |
| Other amounts receivable | 41 | €3,954 | €3,597 | -€357 | -9.0% |
| Cash at bank and in hand | 54/58 | €33,329 | €84,523 | +€51,194 | +153.6% |
| Deferred charges and accrued income | 490/1 | - | €1,942 | +€1,942 | |
| Total equity and liabilities | 10/49 | €433,702 | €397,997 | -€35,705 | -8.2% |
| Equity | 10/15 | €120,677 | €116,060 | -€4,617 | -3.8% |
| Contributions | 10/11 | €26,996 | €26,996 | = | 0.0% |
| Reserves | 13 | €44,000 | €44,000 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,682 | €45,065 | -€4,617 | -9.3% |
| Amounts payable | 17/49 | €313,025 | €281,936 | -€31,089 | -9.9% |
| Amounts payable after more than one year | 17 | €18,073 | €9,472 | -€8,601 | -47.6% |
| Financial debts | 170/4 | €18,073 | €9,472 | -€8,601 | -47.6% |
| Amounts payable within one year | 42/48 | €294,952 | €272,464 | -€22,488 | -7.6% |
| Trade debts | 44 | €11,101 | €11,188 | +€86 | +0.8% |
| Suppliers | 440/4 | €11,101 | €11,188 | +€86 | +0.8% |
| Advances received on contracts in progress | 46 | - | €7,950 | +€7,950 | |
| Taxes, remuneration and social security | 45 | €3,636 | €13,400 | +€9,764 | +268.5% |
| Taxes | 450/3 | €1,403 | €13,102 | +€11,700 | +833.9% |
| Remuneration and social security | 454/9 | €2,233 | €298 | -€1,936 | -86.7% |
| Other amounts payable | 47/48 | €280,214 | €239,926 | -€40,288 | -14.4% |
| Turnover | 70 | €1,472,449 | - | -€1.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,370,060 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €57,398 | €58,766 | +€1,368 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,519 | €25,745 | +€226 | +0.9% |
| Other operating charges | 640/8 | €3,846 | €3,870 | +€24 | +0.6% |
| Gross operating margin | 9900 | €102,389 | €86,021 | -€16,368 | -16.0% |
| Operating profit (loss) | 9901 | €15,627 | -€2,360 | -€17,987 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €3,126 | €1,279 | -€1,847 | -59.1% |
| Recurring financial charges | 65 | €3,126 | €1,279 | -€1,847 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €12,501 | -€3,617 | -€16,117 | |
| Income taxes | 67/77 | €1,560 | €1,000 | -€560 | -35.9% |
| Profit (loss) for the period | 9904 | €10,940 | -€4,617 | -€15,557 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,940 | -€4,617 | -€15,557 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.