AUTO ADAM: 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 ADAM
Largest movements
- Receivables within one year -€38,957
down €38,957 (-56.7%), from €68,731 to €29,774
of which Trade receivables: -€38,593
- Tangible fixed assets -€4,864
down €4,864 (-7.3%), from €66,435 to €61,571
of which Land and buildings: -€5,806
- Trade debts -€30,623
down €30,623 (-54.2%), from €56,490 to €25,866
- Short-term financial debts -€28,084
no longer reported in 2024 (was €28,084)
- Other debts +€12,766
up €12,766 (+13.2%), from €96,706 to €109,472
- Tax, wage and social debts +€4,631
up €4,631 (+195%), from €2,379 to €7,011
of which Taxes: +€4,631
- Staff costs -€10,615
no longer reported in 2024 (was €10,615)
- Other operating charges +€5,679
up €5,679 (+484%), from €1,174 to €6,853
- Gross operating margin -€1,308
down €1,308 (-4.9%), from €26,567 to €25,259
- Taxes +€963
up €963 (+233%), from €413 to €1,376
- Depreciation +€389
up €389 (+5.9%), from €6,549 to €6,938
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.
Derived cash bridge
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 | €274,223 | €234,720 | -€39,503 | -14.4% |
| Fixed assets | 21/28 | €68,126 | €63,262 | -€4,864 | -7.1% |
| Tangible fixed assets | 22/27 | €66,435 | €61,571 | -€4,864 | -7.3% |
| Land and buildings | 22 | €64,456 | €58,650 | -€5,806 | -9.0% |
| Plant, machinery and equipment | 23 | - | €480 | +€480 | |
| Furniture and vehicles | 24 | €1,979 | €2,441 | +€461 | +23.3% |
| Financial fixed assets | 28 | €1,691 | €1,691 | = | 0.0% |
| Current assets | 29/58 | €206,097 | €171,458 | -€34,638 | -16.8% |
| Stocks and contracts in progress | 3 | €136,959 | €139,650 | +€2,691 | +2.0% |
| Stocks | 30/36 | €136,959 | €139,650 | +€2,691 | +2.0% |
| Amounts receivable within one year | 40/41 | €68,731 | €29,774 | -€38,957 | -56.7% |
| Trade receivables | 40 | €68,367 | €29,774 | -€38,593 | -56.4% |
| Other amounts receivable | 41 | €364 | - | -€364 | |
| Cash at bank and in hand | 54/58 | - | €1,599 | +€1,599 | |
| Deferred charges and accrued income | 490/1 | €407 | €435 | +€28 | +6.9% |
| Total equity and liabilities | 10/49 | €274,223 | €234,720 | -€39,503 | -14.4% |
| Equity | 10/15 | €40,273 | €42,370 | +€2,098 | +5.2% |
| Contributions | 10/11 | €18,060 | €18,060 | = | 0.0% |
| Capital | 10 | €18,060 | €18,060 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Uncalled capital | 101 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €22,213 | €24,310 | +€2,098 | +9.4% |
| Amounts payable | 17/49 | €233,950 | €192,350 | -€41,600 | -17.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €208,659 | €167,350 | -€41,310 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | €28,084 | - | -€28,084 | |
| Credit institutions | 430/8 | €28,084 | - | -€28,084 | |
| Trade debts | 44 | €56,490 | €25,866 | -€30,623 | -54.2% |
| Suppliers | 440/4 | €56,490 | €25,866 | -€30,623 | -54.2% |
| Taxes, remuneration and social security | 45 | €2,379 | €7,011 | +€4,631 | +195% |
| Taxes | 450/3 | €1,273 | €5,905 | +€4,631 | +364% |
| Remuneration and social security | 454/9 | €1,106 | €1,106 | = | 0.0% |
| Other amounts payable | 47/48 | €96,706 | €109,472 | +€12,766 | +13.2% |
| Accrued charges and deferred income | 492/3 | €291 | - | -€291 | |
| Remuneration, social security and pensions | 62 | €10,615 | - | -€10,615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,549 | €6,938 | +€389 | +5.9% |
| Other operating charges | 640/8 | €1,174 | €6,853 | +€5,679 | +484% |
| Gross operating margin | 9900 | €26,567 | €25,259 | -€1,308 | -4.9% |
| Operating profit (loss) | 9901 | €8,230 | €11,468 | +€3,239 | +39.4% |
| Financial charges | 65/66B | €8,305 | €7,995 | -€310 | -3.7% |
| Recurring financial charges | 65 | €8,305 | €7,995 | -€310 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€75 | €3,473 | +€3,548 | |
| Income taxes | 67/77 | €413 | €1,376 | +€963 | +233% |
| Profit (loss) for the period | 9904 | -€488 | €2,098 | +€2,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€488 | €2,098 | +€2,585 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.