AUTO 32 PLUS: 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 32 PLUS
Largest movements
- Tangible fixed assets -€10,522
down €10,522 (-31.5%), from €33,373 to €22,851
- Receivables within one year +€5,651
up €5,651 (+55.4%), from €10,194 to €15,845
of which Other amounts receivable: +€4,000
- Cash -€5,452
down €5,452 (-9.8%), from €55,527 to €50,075
mainly Tax, wage and social debts (-€17,373) and Contributions, distributions and other (-€17,000)
- Tax, wage and social debts -€17,373
down €17,373 (-60.6%), from €28,660 to €11,287
- Profit (loss) carried forward +€7,422
up €7,422 (+8.2%), from €90,692 to €98,114
- Turnover -€93,839
down €93,839 (-16.6%), from €566,418 to €472,580
- Purchases and services -€60,314
down €60,314 (-12.1%), from €497,487 to €437,173
- Gross operating margin -€33,525
down €33,525 (-46.0%), from €72,932 to €39,407
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 | €145,457 | €134,251 | -€11,206 | -7.7% |
| Fixed assets | 21/28 | €33,440 | €22,918 | -€10,522 | -31.5% |
| Tangible fixed assets | 22/27 | €33,373 | €22,851 | -€10,522 | -31.5% |
| Furniture and vehicles | 24 | €33,373 | €22,851 | -€10,522 | -31.5% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €112,017 | €111,333 | -€684 | -0.6% |
| Stocks and contracts in progress | 3 | €46,295 | €45,293 | -€1,003 | -2.2% |
| Stocks | 30/36 | €46,295 | €45,293 | -€1,003 | -2.2% |
| Amounts receivable within one year | 40/41 | €10,194 | €15,845 | +€5,651 | +55.4% |
| Trade receivables | 40 | €1,289 | €2,940 | +€1,651 | +128.0% |
| Other amounts receivable | 41 | €8,905 | €12,905 | +€4,000 | +44.9% |
| Cash at bank and in hand | 54/58 | €55,527 | €50,075 | -€5,452 | -9.8% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €145,457 | €134,251 | -€11,206 | -7.7% |
| Equity | 10/15 | €111,143 | €118,565 | +€7,422 | +6.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,692 | €98,114 | +€7,422 | +8.2% |
| Amounts payable | 17/49 | €34,314 | €15,685 | -€18,628 | -54.3% |
| Amounts payable within one year | 42/48 | €34,314 | €15,685 | -€18,628 | -54.3% |
| Trade debts | 44 | €5,654 | €4,398 | -€1,256 | -22.2% |
| Suppliers | 440/4 | €5,654 | €4,398 | -€1,256 | -22.2% |
| Taxes, remuneration and social security | 45 | €28,660 | €11,287 | -€17,373 | -60.6% |
| Taxes | 450/3 | €28,660 | €11,287 | -€17,373 | -60.6% |
| Turnover | 70 | €566,418 | €472,580 | -€93,839 | -16.6% |
| Non-recurring operating income | 76A | €4,000 | €4,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €497,487 | €437,173 | -€60,314 | -12.1% |
| Remuneration, social security and pensions | 62 | - | €1,662 | +€1,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,403 | €11,124 | -€279 | -2.4% |
| Other operating charges | 640/8 | €1,311 | €361 | -€950 | -72.5% |
| Gross operating margin | 9900 | €72,932 | €39,407 | -€33,525 | -46.0% |
| Operating profit (loss) | 9901 | €60,217 | €26,259 | -€33,958 | -56.4% |
| Financial income | 75/76B | €431 | - | -€431 | |
| Recurring financial income | 75 | €431 | - | -€431 | |
| Financial charges | 65/66B | €1,099 | €950 | -€149 | -13.6% |
| Recurring financial charges | 65 | €1,099 | €950 | -€149 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €59,550 | €25,309 | -€34,240 | -57.5% |
| Income taxes | 67/77 | €4,159 | €887 | -€3,272 | -78.7% |
| Profit (loss) for the period | 9904 | €55,390 | €24,422 | -€30,968 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,390 | €24,422 | -€30,968 | -55.9% |
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.