AUTO 4: 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 4
Largest movements
- Receivables within one year +€559,120
up €559,120 (+84.3%), from €662,936 to €1.2m
of which Trade receivables: +€355,465
- Tangible fixed assets -€65,957
down €65,957 (-43.1%), from €152,995 to €87,038
of which Leasing and similar rights: -€65,892
- Cash -€60,592
down €60,592 (-38.9%), from €155,867 to €95,275
mainly Receivables within one year (-€559,120) and Contributions, distributions and other (-€270,000)
- Stocks and contracts -€31,625
down €31,625 (-32.5%), from €97,387 to €65,762
- Profit (loss) carried forward +€178,589
up €178,589 (+17.9%), from €997,105 to €1.2m
- Trade debts +€122,629
up €122,629 (+89.5%), from €137,044 to €259,672
- Other debts +€119,546
up €119,546 (+43.3%), from €275,983 to €395,530
- Tax, wage and social debts +€88,480
up €88,480 (+41.2%), from €214,657 to €303,138
of which Taxes: +€130,229
- Debts after one year -€78,783
down €78,783 (-72.4%), from €108,783 to €30,000
- Gross operating margin +€410,126
up €410,126 (+47.7%), from €860,591 to €1.3m
- Taxes +€154,050
up €154,050 (+302.4%), from €50,950 to €205,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,021,907 | €2,403,097 | +€381,190 | +18.9% |
| Fixed assets | 21/28 | €1,006,619 | €940,662 | -€65,957 | -6.6% |
| Tangible fixed assets | 22/27 | €152,995 | €87,038 | -€65,957 | -43.1% |
| Plant, machinery and equipment | 23 | €3,948 | €2,936 | -€1,011 | -25.6% |
| Furniture and vehicles | 24 | €48,066 | €49,012 | +€947 | +2.0% |
| Leasing and similar rights | 25 | €100,981 | €35,089 | -€65,892 | -65.3% |
| Financial fixed assets | 28 | €853,624 | €853,624 | = | 0.0% |
| Current assets | 29/58 | €1,015,288 | €1,462,435 | +€447,147 | +44.0% |
| Stocks and contracts in progress | 3 | €97,387 | €65,762 | -€31,625 | -32.5% |
| Stocks | 30/36 | €97,387 | €65,762 | -€31,625 | -32.5% |
| Amounts receivable within one year | 40/41 | €662,936 | €1,222,056 | +€559,120 | +84.3% |
| Trade receivables | 40 | €647,635 | €1,003,100 | +€355,465 | +54.9% |
| Other amounts receivable | 41 | €15,301 | €218,956 | +€203,655 | +1331.0% |
| Cash at bank and in hand | 54/58 | €155,867 | €95,275 | -€60,592 | -38.9% |
| Deferred charges and accrued income | 490/1 | €99,098 | €79,342 | -€19,756 | -19.9% |
| Total equity and liabilities | 10/49 | €2,021,907 | €2,403,097 | +€381,190 | +18.9% |
| Equity | 10/15 | €1,107,105 | €1,285,694 | +€178,589 | +16.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €997,105 | €1,175,694 | +€178,589 | +17.9% |
| Amounts payable | 17/49 | €914,802 | €1,117,403 | +€202,601 | +22.1% |
| Amounts payable after more than one year | 17 | €108,783 | €30,000 | -€78,783 | -72.4% |
| Financial debts | 170/4 | €108,783 | €30,000 | -€78,783 | -72.4% |
| Amounts payable within one year | 42/48 | €806,019 | €1,087,403 | +€281,384 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €169,525 | €120,254 | -€49,271 | -29.1% |
| Trade debts | 44 | €137,044 | €259,672 | +€122,629 | +89.5% |
| Suppliers | 440/4 | €137,044 | €259,672 | +€122,629 | +89.5% |
| Advances received on contracts in progress | 46 | €8,809 | €8,809 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €214,657 | €303,138 | +€88,480 | +41.2% |
| Taxes | 450/3 | €134,565 | €264,794 | +€130,229 | +96.8% |
| Remuneration and social security | 454/9 | €80,092 | €38,344 | -€41,748 | -52.1% |
| Other amounts payable | 47/48 | €275,983 | €395,530 | +€119,546 | +43.3% |
| Remuneration, social security and pensions | 62 | €412,800 | €419,351 | +€6,551 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,455 | €98,871 | +€5,416 | +5.8% |
| Other operating charges | 640/8 | €49,529 | €56,541 | +€7,012 | +14.2% |
| Gross operating margin | 9900 | €860,591 | €1,270,716 | +€410,126 | +47.7% |
| Operating profit (loss) | 9901 | €304,806 | €695,953 | +€391,147 | +128.3% |
| Financial income | 75/76B | €16,634 | €8,747 | -€7,887 | -47.4% |
| Recurring financial income | 75 | €16,634 | €8,747 | -€7,887 | -47.4% |
| Financial charges | 65/66B | €46,557 | €51,111 | +€4,555 | +9.8% |
| Recurring financial charges | 65 | €46,557 | €51,111 | +€4,555 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €274,884 | €653,589 | +€378,704 | +137.8% |
| Income taxes | 67/77 | €50,950 | €205,000 | +€154,050 | +302.4% |
| Profit (loss) for the period | 9904 | €223,934 | €448,589 | +€224,654 | +100.3% |
| Profit (loss) for the period to be appropriated | 9905 | €223,934 | €448,589 | +€224,654 | +100.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.