AUTO 42: 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 42
Largest movements
- Receivables within one year +€24,320
up €24,320 (+108%), from €22,474 to €46,794
of which Trade receivables: +€29,661
- Cash +€17,203
up €17,203 (+501%), from €3,432 to €20,634
- Stocks and contracts +€1,709
new in 2025: €1,709
- Tangible fixed assets -€1,520
down €1,520 (-50.0%), from €3,040 to €1,520
- Profit (loss) carried forward +€27,847
up €27,847 (+248%), from €11,227 to €39,074
- Other debts +€10,585
new in 2025: €10,585
- Tax, wage and social debts +€5,305
up €5,305 (+35.0%), from €15,180 to €20,485
of which Taxes: +€6,258
- Trade debts -€2,026
down €2,026 (-77.1%), from €2,627 to €601
- Gross operating margin +€38,963
up €38,963 (+2,067%), from €1,885 to €40,848
- Staff costs +€12,490
new in 2025: €12,490
- Financial charges +€468
new in 2025: €468
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,134 | €70,845 | +€41,712 | +143% |
| Fixed assets | 21/28 | €3,040 | €1,520 | -€1,520 | -50.0% |
| Tangible fixed assets | 22/27 | €3,040 | €1,520 | -€1,520 | -50.0% |
| Furniture and vehicles | 24 | €3,040 | €1,520 | -€1,520 | -50.0% |
| Current assets | 29/58 | €26,094 | €69,325 | +€43,232 | +166% |
| Stocks and contracts in progress | 3 | - | €1,709 | +€1,709 | |
| Stocks | 30/36 | - | €1,709 | +€1,709 | |
| Amounts receivable within one year | 40/41 | €22,474 | €46,794 | +€24,320 | +108% |
| Trade receivables | 40 | €17,132 | €46,794 | +€29,661 | +173% |
| Other amounts receivable | 41 | €5,341 | - | -€5,341 | |
| Cash at bank and in hand | 54/58 | €3,432 | €20,634 | +€17,203 | +501% |
| Deferred charges and accrued income | 490/1 | €188 | €188 | = | 0.0% |
| Total equity and liabilities | 10/49 | €29,134 | €70,845 | +€41,712 | +143% |
| Equity | 10/15 | €11,327 | €39,174 | +€27,847 | +246% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,227 | €39,074 | +€27,847 | +248% |
| Amounts payable | 17/49 | €17,806 | €31,671 | +€13,865 | +77.9% |
| Amounts payable within one year | 42/48 | €17,806 | €31,671 | +€13,865 | +77.9% |
| Trade debts | 44 | €2,627 | €601 | -€2,026 | -77.1% |
| Suppliers | 440/4 | €2,627 | €601 | -€2,026 | -77.1% |
| Taxes, remuneration and social security | 45 | €15,180 | €20,485 | +€5,305 | +35.0% |
| Taxes | 450/3 | €14,227 | €20,485 | +€6,258 | +44.0% |
| Remuneration and social security | 454/9 | €953 | - | -€953 | |
| Other amounts payable | 47/48 | - | €10,585 | +€10,585 | |
| Remuneration, social security and pensions | 62 | - | €12,490 | +€12,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €760 | = | 0.0% |
| Gross operating margin | 9900 | €1,885 | €40,848 | +€38,963 | +2,067% |
| Operating profit (loss) | 9901 | €1,125 | €27,598 | +€26,473 | +2,353% |
| Financial charges | 65/66B | - | €468 | +€468 | |
| Recurring financial charges | 65 | - | €468 | +€468 | |
| Profit (loss) for the period before taxes | 9903 | €1,125 | €27,130 | +€26,005 | +2,311% |
| Profit (loss) for the period | 9904 | €1,125 | €27,130 | +€26,005 | +2,311% |
| Profit (loss) for the period to be appropriated | 9905 | €1,125 | €27,130 | +€26,005 | +2,311% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.