AUTO 40: 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 40
Largest movements
- Stocks and contracts +€24,560
up €24,560 (+17.2%), from €143,046 to €167,606
- Cash +€22,299
up €22,299 (+196.2%), from €11,367 to €33,665
mainly Other debts (+€35,056) and Trade debts (+€23,445)
- Tangible fixed assets -€2,934
down €2,934 (-34.0%), from €8,618 to €5,685
of which Furniture and vehicles: -€1,875
- Other debts +€35,056
up €35,056 (+17.3%), from €202,724 to €237,780
- Trade debts +€23,445
up €23,445 (+609.3%), from €3,848 to €27,292
- Profit (loss) carried forward -€11,919
down €11,919 (-20.3%), from -€58,580 to -€70,499
- Tax, wage and social debts -€3,660
down €3,660 (-100.0%), from €3,660 to €0
of which Remuneration and social security: -€3,660
- Gross operating margin -€20,067
down €20,067, from €16,037 to -€4,030
- Staff costs -€15,589
down €15,589 (-80.6%), from €19,352 to €3,763
- Depreciation +€876
up €876 (+42.6%), from €2,058 to €2,934
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 | €167,307 | €210,229 | +€42,922 | +25.7% |
| Fixed assets | 21/28 | €8,618 | €5,685 | -€2,934 | -34.0% |
| Tangible fixed assets | 22/27 | €8,618 | €5,685 | -€2,934 | -34.0% |
| Plant, machinery and equipment | 23 | €2,117 | €1,059 | -€1,059 | -50.0% |
| Furniture and vehicles | 24 | €6,501 | €4,626 | -€1,875 | -28.8% |
| Current assets | 29/58 | €158,689 | €204,545 | +€45,856 | +28.9% |
| Stocks and contracts in progress | 3 | €143,046 | €167,606 | +€24,560 | +17.2% |
| Stocks | 30/36 | €143,046 | €167,606 | +€24,560 | +17.2% |
| Amounts receivable within one year | 40/41 | €1,861 | €1,184 | -€678 | -36.4% |
| Trade receivables | 40 | €199 | €1,000 | +€801 | +401.5% |
| Other amounts receivable | 41 | €1,662 | €184 | -€1,478 | -88.9% |
| Cash at bank and in hand | 54/58 | €11,367 | €33,665 | +€22,299 | +196.2% |
| Deferred charges and accrued income | 490/1 | €2,415 | €2,089 | -€326 | -13.5% |
| Total equity and liabilities | 10/49 | €167,307 | €210,229 | +€42,922 | +25.7% |
| Equity | 10/15 | -€42,924 | -€54,843 | -€11,919 | -27.8% |
| Contributions | 10/11 | €14,700 | €14,700 | = | 0.0% |
| Reserves | 13 | €956 | €956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €956 | €956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,580 | -€70,499 | -€11,919 | -20.3% |
| Amounts payable | 17/49 | €210,231 | €265,072 | +€54,841 | +26.1% |
| Amounts payable within one year | 42/48 | €210,231 | €265,072 | +€54,841 | +26.1% |
| Trade debts | 44 | €3,848 | €27,292 | +€23,445 | +609.3% |
| Suppliers | 440/4 | €3,848 | €27,292 | +€23,445 | +609.3% |
| Taxes, remuneration and social security | 45 | €3,660 | €0 | -€3,660 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €3,660 | €0 | -€3,660 | -100.0% |
| Other amounts payable | 47/48 | €202,724 | €237,780 | +€35,056 | +17.3% |
| Remuneration, social security and pensions | 62 | €19,352 | €3,763 | -€15,589 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,058 | €2,934 | +€876 | +42.6% |
| Other operating charges | 640/8 | €1,205 | €1,059 | -€146 | -12.1% |
| Gross operating margin | 9900 | €16,037 | -€4,030 | -€20,067 | |
| Operating profit (loss) | 9901 | -€6,577 | -€11,785 | -€5,208 | -79.2% |
| Financial income | 75/76B | €17 | €0 | -€17 | -99.9% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -99.9% |
| Financial charges | 65/66B | €230 | €134 | -€96 | -41.6% |
| Recurring financial charges | 65 | €230 | €134 | -€96 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,789 | -€11,919 | -€5,130 | -75.6% |
| Profit (loss) for the period | 9904 | -€6,789 | -€11,919 | -€5,130 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,789 | -€11,919 | -€5,130 | -75.6% |
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.