AUTO 5: 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.
What changed
AUTO 5
NACE 47.820, Retail sale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€842,210
2024 · €146,113+€696,097
Equity
€16.2m
2024 · €15.4m+€842,210
Cash
€1.6m
2024 · €2.1m-€480,978
Balance sheet total
€36.5m
2024 · €33.5m+€3.0m
Largest movements
Assets
- Receivables within one year +€7.7m
up €7.7m (+52.5%), from €14.7m to €22.4m
of which Other amounts receivable: +€5.6m
- Financial fixed assets -€4.0m
down €4.0m (-98.5%), from €4.1m to €59,702
of which Affiliated companies: -€4.1m
- Cash -€480,978
down €480,978 (-23.4%), from €2.1m to €1.6m
mainly Receivables within one year (-€7.7m) and Stocks and contracts (-€177,399)
- Deferred charges and accrued income -€367,161
down €367,161 (-30.5%), from €1.2m to €837,157
Equity and liabilities
- Trade debts +€1.0m
up €1.0m (+9.9%), from €10.4m to €11.5m
- Tax, wage and social debts +€955,104
up €955,104 (+13.8%), from €6.9m to €7.9m
of which Taxes: +€842,639
- Profit (loss) carried forward +€428,951
no longer reported in 2025 (was -€428,951)
- Reserves +€413,259
up €413,259 (+28.8%), from €1.4m to €1.8m
of which Distributable reserves: +€413,259
Income statement
- Financial income +€5.2m
up €5.2m (+1,569%), from €329,946 to €5.5m
of which Non-recurring financial income: +€5.2m
- Financial charges +€5.0m
up €5.0m (+614%), from €820,453 to €5.9m
of which Non-recurring financial charges: +€5.1m
- Turnover +€1.7m
up €1.7m (+1.6%), from €106.3m to €107.9m
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.
Result 2024
€146,113
Turnover
+€1.7m
Other operating income
+€6,056
Goods and materials
+€809,094
Services and other goods
-€47,965
Staff costs
-€256,484
Depreciation
+€96,950
Write-downs
-€519,719
Provisions
-€222,506
Other operating charges
-€57,338
Other operating items
-€327,315
Financial income
+€5.2m
Financial charges
-€5.0m
Taxes
-€606,461
Result 2025
€842,210
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€3.4m
Investment
+€2.9m
Financing
€0
Cash 2024
€2.1m
From operations (derived)
-€3.4m
Net result for the year
+€842,210
Depreciation
+€1.2m
Receivables after one year
-€39,326
Stocks and contracts
-€177,399
Receivables within one year
-€7.7m
Deferred charges and accrued income
+€367,161
Smaller working-capital items
-€11,379
Trade debts
+€1.0m
Tax, wage and social debts
+€955,104
Advances received
+€150,078
Investment (derived)
+€2.9m
Investment in fixed assets (net)
+€2.9m
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,499,598 | €36,468,300 | +€3.0m | +8.9% |
| Fixed assets | 21/28 | €8,910,923 | €4,811,557 | -€4.1m | -46.0% |
| Intangible fixed assets | 21 | €153,487 | €143,497 | -€9,990 | -6.5% |
| Tangible fixed assets | 22/27 | €4,684,254 | €4,608,357 | -€75,897 | -1.6% |
| Plant, machinery and equipment | 23 | €4,306,302 | €4,127,121 | -€179,181 | -4.2% |
| Furniture and vehicles | 24 | €294,451 | €272,712 | -€21,739 | -7.4% |
| Leasing and similar rights | 25 | €1 | €1 | = | 0.0% |
| Assets under construction and advance payments | 27 | €83,500 | €208,523 | +€125,023 | +150% |
| Financial fixed assets | 28 | €4,073,182 | €59,702 | -€4.0m | -98.5% |
| Affiliated companies | 280/1 | €4,051,712 | - | -€4.1m | |
| Participating interests | 280 | €4,051,712 | - | -€4.1m | |
| Companies linked by participating interests | 282/3 | - | €10 | +€10 | |
| Participating interests | 282 | - | €10 | +€10 | |
| Other financial fixed assets | 284/8 | €21,469 | €59,692 | +€38,223 | +178% |
| Amounts receivable and cash guarantees | 285/8 | €21,469 | €59,692 | +€38,223 | +178% |
| Current assets | 29/58 | €24,588,675 | €31,656,743 | +€7.1m | +28.7% |
| Amounts receivable after more than one year | 29 | €301,492 | €340,818 | +€39,326 | +13.0% |
| Other amounts receivable | 291 | €301,492 | €340,818 | +€39,326 | +13.0% |
| Stocks and contracts in progress | 3 | €6,360,101 | €6,537,500 | +€177,399 | +2.8% |
| Stocks | 30/36 | €6,360,101 | €6,537,500 | +€177,399 | +2.8% |
| Goods purchased for resale | 34 | €6,360,101 | €6,537,500 | +€177,399 | +2.8% |
| Amounts receivable within one year | 40/41 | €14,670,255 | €22,369,737 | +€7.7m | +52.5% |
| Trade receivables | 40 | €4,675,908 | €6,799,781 | +€2.1m | +45.4% |
| Other amounts receivable | 41 | €9,994,347 | €15,569,956 | +€5.6m | +55.8% |
| Cash at bank and in hand | 54/58 | €2,052,509 | €1,571,531 | -€480,978 | -23.4% |
| Deferred charges and accrued income | 490/1 | €1,204,318 | €837,157 | -€367,161 | -30.5% |
| Total equity and liabilities | 10/49 | €33,499,598 | €36,468,300 | +€3.0m | +8.9% |
| Equity | 10/15 | €15,378,788 | €16,220,998 | +€842,210 | +5.5% |
| Contributions | 10/11 | €14,373,340 | €14,373,340 | = | 0.0% |
| Capital | 10 | €14,220,356 | €14,220,356 | = | 0.0% |
| Issued capital | 100 | €14,220,356 | €14,220,356 | = | 0.0% |
| Contributions outside capital | 11 | €152,984 | €152,984 | = | 0.0% |
| Share premium | 1100/10 | €152,984 | €152,984 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | 0.0% |
| Reserves | 13 | €1,434,400 | €1,847,659 | +€413,259 | +28.8% |
| Non-distributable reserves | 130/1 | €1,422,036 | €1,422,036 | = | 0.0% |
| Legal reserve | 130 | €1,422,036 | €1,422,036 | = | 0.0% |
| Distributable reserves | 133 | €12,364 | €425,623 | +€413,259 | +3,342% |
| Profit (loss) carried forward | 14 | -€428,951 | - | +€428,951 | |
| Provisions and deferred taxes | 16 | €287,163 | €290,384 | +€3,221 | +1.1% |
| Provisions for liabilities and charges | 160/5 | €287,163 | €290,384 | +€3,221 | +1.1% |
| Environmental obligations | 163 | €161,017 | €161,589 | +€572 | +0.4% |
| Other liabilities and charges | 164/5 | €126,146 | €128,795 | +€2,648 | +2.1% |
| Amounts payable | 17/49 | €17,833,647 | €19,956,918 | +€2.1m | +11.9% |
| Amounts payable within one year | 42/48 | €17,460,240 | €19,598,111 | +€2.1m | +12.2% |
| Trade debts | 44 | €10,442,735 | €11,475,424 | +€1.0m | +9.9% |
| Suppliers | 440/4 | €10,442,735 | €11,475,424 | +€1.0m | +9.9% |
| Advances received on contracts in progress | 46 | €89,790 | €239,868 | +€150,078 | +167% |
| Taxes, remuneration and social security | 45 | €6,927,714 | €7,882,819 | +€955,104 | +13.8% |
| Taxes | 450/3 | €1,859,686 | €2,702,325 | +€842,639 | +45.3% |
| Remuneration and social security | 454/9 | €5,068,028 | €5,180,493 | +€112,465 | +2.2% |
| Accrued charges and deferred income | 492/3 | €373,407 | €358,807 | -€14,600 | -3.9% |
| Operating income | 70/76A | €108,257,551 | €109,577,101 | +€1.3m | +1.2% |
| Turnover | 70 | €106,258,058 | €107,938,351 | +€1.7m | +1.6% |
| Other operating income | 74 | €1,632,693 | €1,638,749 | +€6,056 | +0.4% |
| Non-recurring operating income | 76A | €366,800 | €0 | -€366,800 | -100% |
| Operating charges | 60/66A | €107,068,570 | €107,227,053 | +€158,483 | +0.1% |
| Goods for resale, raw materials and consumables | 60 | €45,686,824 | €44,877,730 | -€809,094 | -1.8% |
| Purchases | 600/8 | €44,806,401 | €45,248,902 | +€442,501 | +1.0% |
| Change in stocks: decrease (increase) | 609 | €880,423 | -€371,172 | -€1.3m | |
| Services and other goods | 61 | €25,608,781 | €25,656,746 | +€47,965 | +0.2% |
| Remuneration, social security and pensions | 62 | €34,859,835 | €35,116,319 | +€256,484 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293,050 | €1,196,101 | -€96,950 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€344,443 | €175,276 | +€519,719 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€219,286 | €3,221 | +€222,506 | |
| Other operating charges | 640/8 | €144,135 | €201,473 | +€57,338 | +39.8% |
| Non-recurring operating charges | 66A | €39,674 | €189 | -€39,485 | -99.5% |
| Operating profit (loss) | 9901 | €1,188,981 | €2,350,048 | +€1.2m | +97.7% |
| Financial income | 75/76B | €329,946 | €5,506,674 | +€5.2m | +1,569% |
| Recurring financial income | 75 | €329,946 | €353,779 | +€23,833 | +7.2% |
| Income from current assets | 751 | €328,474 | €352,369 | +€23,895 | +7.3% |
| Other financial income | 752/9 | €1,472 | €1,410 | -€62 | -4.2% |
| Non-recurring financial income | 76B | - | €5,152,895 | +€5.2m | |
| Financial charges | 65/66B | €820,453 | €5,855,690 | +€5.0m | +614% |
| Recurring financial charges | 65 | €820,453 | €751,093 | -€69,361 | -8.5% |
| Other financial charges | 652/9 | €820,453 | €751,093 | -€69,361 | -8.5% |
| Non-recurring financial charges | 66B | - | €5,104,597 | +€5.1m | |
| Profit (loss) for the period before taxes | 9903 | €698,473 | €2,001,032 | +€1.3m | +186% |
| Income taxes | 67/77 | €552,361 | €1,158,822 | +€606,461 | +110% |
| Taxes | 670/3 | €552,361 | €1,158,822 | +€606,461 | +110% |
| Profit (loss) for the period | 9904 | €146,113 | €842,210 | +€696,097 | +476% |
| Profit (loss) for the period to be appropriated | 9905 | €146,113 | €842,210 | +€696,097 | +476% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.