AUTO - ANALYSE: 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 - ANALYSE
Largest movements
- Receivables within one year -€111,378
down €111,378 (-60.9%), from €182,939 to €71,561
of which Other amounts receivable: -€110,531
- Current investments +€111,096
up €111,096 (+158.7%), from €70,000 to €181,096
- Cash +€65,780
up €65,780 (+201.5%), from €32,652 to €98,432
mainly Net result for the year (+€120,940) and Receivables within one year (+€111,378)
- Tangible fixed assets -€15,085
down €15,085 (-1.9%), from €775,834 to €760,748
of which Furniture and vehicles: -€26,819
- Reserves +€93,540
up €93,540 (+20.7%), from €451,673 to €545,213
of which Distributable reserves: +€93,540
- Debts after one year -€56,891
down €56,891 (-14.6%), from €390,113 to €333,222
- Financial income +€31,555
up €31,555 (+51.3%), from €61,480 to €93,035
of which Financial income: +€31,555
- Depreciation +€2,617
up €2,617 (+3.6%), from €71,941 to €74,558
- Taxes +€1,624
up €1,624 (+6.4%), from €25,315 to €26,939
- Financial charges -€1,541
down €1,541 (-13.3%), from €11,609 to €10,068
of which Financial charges: -€1,522
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 | €1,244,386 | €1,294,799 | +€50,413 | +4.1% |
| Fixed assets | 21/28 | €956,796 | €941,710 | -€15,085 | -1.6% |
| Tangible fixed assets | 22/27 | €775,834 | €760,748 | -€15,085 | -1.9% |
| Land and buildings | 22 | €709,450 | €719,901 | +€10,451 | +1.5% |
| Plant, machinery and equipment | 23 | €1,621 | €2,904 | +€1,283 | +79.1% |
| Furniture and vehicles | 24 | €64,762 | €37,943 | -€26,819 | -41.4% |
| Financial fixed assets | 28 | €180,962 | €180,962 | = | 0.0% |
| Current assets | 29/58 | €287,591 | €353,089 | +€65,498 | +22.8% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €182,939 | €71,561 | -€111,378 | -60.9% |
| Trade receivables | 40 | €11,331 | €10,484 | -€847 | -7.5% |
| Other amounts receivable | 41 | €171,608 | €61,078 | -€110,531 | -64.4% |
| Current investments | 50/53 | €70,000 | €181,096 | +€111,096 | +158.7% |
| Cash at bank and in hand | 54/58 | €32,652 | €98,432 | +€65,780 | +201.5% |
| Total equity and liabilities | 10/49 | €1,244,386 | €1,294,799 | +€50,413 | +4.1% |
| Equity | 10/15 | €766,007 | €859,547 | +€93,540 | +12.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €451,673 | €545,213 | +€93,540 | +20.7% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €451,053 | €544,594 | +€93,540 | +20.7% |
| Profit (loss) carried forward | 14 | €308,136 | €308,136 | = | 0.0% |
| Amounts payable | 17/49 | €478,379 | €435,252 | -€43,127 | -9.0% |
| Amounts payable after more than one year | 17 | €390,113 | €333,222 | -€56,891 | -14.6% |
| Financial debts | 170/4 | €390,113 | €333,222 | -€56,891 | -14.6% |
| Amounts payable within one year | 42/48 | €87,267 | €101,031 | +€13,764 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €55,370 | €56,891 | +€1,522 | +2.7% |
| Trade debts | 44 | €3,934 | €4,439 | +€506 | +12.9% |
| Suppliers | 440/4 | €3,934 | €4,439 | +€506 | +12.9% |
| Taxes, remuneration and social security | 45 | €18,554 | €20,965 | +€2,411 | +13.0% |
| Taxes | 450/3 | €18,554 | €20,965 | +€2,411 | +13.0% |
| Other amounts payable | 47/48 | €9,410 | €18,735 | +€9,325 | +99.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,941 | €74,558 | +€2,617 | +3.6% |
| Other operating charges | 640/8 | €960 | €986 | +€26 | +2.7% |
| Gross operating margin | 9900 | €140,953 | €140,456 | -€497 | -0.4% |
| Operating profit (loss) | 9901 | €68,052 | €64,912 | -€3,140 | -4.6% |
| Financial income | 75/76B | €61,480 | €93,035 | +€31,555 | +51.3% |
| Recurring financial income | 75 | €61,480 | €93,035 | +€31,555 | +51.3% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €11,609 | €10,068 | -€1,541 | -13.3% |
| Recurring financial charges | 65 | €11,590 | €10,068 | -€1,522 | -13.1% |
| Non-recurring financial charges | 66B | €19 | - | -€19 | |
| Profit (loss) for the period before taxes | 9903 | €117,923 | €147,879 | +€29,956 | +25.4% |
| Income taxes | 67/77 | €25,315 | €26,939 | +€1,624 | +6.4% |
| Profit (loss) for the period | 9904 | €92,608 | €120,940 | +€28,333 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,608 | €120,940 | +€28,333 | +30.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.