Auto-Bart: 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-Bart
Largest movements
- Stocks and contracts +€95,092
up €95,092 (+34.0%), from €279,950 to €375,042
- Cash -€11,469
down €11,469 (-46.6%), from €24,623 to €13,154
mainly Stocks and contracts (-€95,092) and Tax, wage and social debts (-€9,768)
- Receivables within one year -€4,563
down €4,563 (-32.0%), from €14,273 to €9,710
of which Trade receivables: -€6,558
- Trade debts +€66,741
up €66,741 (+68.1%), from €98,029 to €164,770
- Profit (loss) carried forward +€29,029
up €29,029 (+284%), from €10,238 to €39,267
- Tax, wage and social debts -€9,768
down €9,768 (-84.1%), from €11,609 to €1,841
- Other debts -€8,782
down €8,782 (-6.1%), from €143,138 to €134,356
- Staff costs +€20,075
new in 2024: €20,075
- Other operating charges -€11,920
down €11,920 (-95.7%), from €12,453 to €533
- Gross operating margin -€6,197
down €6,197 (-10.0%), from €61,948 to €55,751
- Depreciation -€1,887
down €1,887 (-42.4%), from €4,453 to €2,566
- Financial income -€956
no longer reported in 2024 (was €956)
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 | €323,014 | €400,234 | +€77,220 | +23.9% |
| Fixed assets | 21/28 | €4,168 | €2,328 | -€1,840 | -44.1% |
| Intangible fixed assets | 21 | €1,354 | - | -€1,354 | |
| Tangible fixed assets | 22/27 | €2,814 | €2,328 | -€486 | -17.3% |
| Plant, machinery and equipment | 23 | €1,648 | €2,159 | +€511 | +31.0% |
| Furniture and vehicles | 24 | €678 | - | -€678 | |
| Other tangible fixed assets | 26 | €488 | €169 | -€319 | -65.4% |
| Current assets | 29/58 | €318,846 | €397,906 | +€79,060 | +24.8% |
| Stocks and contracts in progress | 3 | €279,950 | €375,042 | +€95,092 | +34.0% |
| Stocks | 30/36 | €279,950 | €375,042 | +€95,092 | +34.0% |
| Amounts receivable within one year | 40/41 | €14,273 | €9,710 | -€4,563 | -32.0% |
| Trade receivables | 40 | €13,431 | €6,873 | -€6,558 | -48.8% |
| Other amounts receivable | 41 | €842 | €2,837 | +€1,995 | +237% |
| Cash at bank and in hand | 54/58 | €24,623 | €13,154 | -€11,469 | -46.6% |
| Total equity and liabilities | 10/49 | €323,014 | €400,234 | +€77,220 | +23.9% |
| Equity | 10/15 | €70,238 | €99,267 | +€29,029 | +41.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Contributions outside capital | 11 | €60,000 | - | -€60,000 | |
| Other | 1109/19 | €60,000 | - | -€60,000 | |
| Profit (loss) carried forward | 14 | €10,238 | €39,267 | +€29,029 | +284% |
| Amounts payable | 17/49 | €252,776 | €300,967 | +€48,191 | +19.1% |
| Amounts payable within one year | 42/48 | €252,776 | €300,967 | +€48,191 | +19.1% |
| Trade debts | 44 | €98,029 | €164,770 | +€66,741 | +68.1% |
| Suppliers | 440/4 | €98,029 | €164,770 | +€66,741 | +68.1% |
| Taxes, remuneration and social security | 45 | €11,609 | €1,841 | -€9,768 | -84.1% |
| Taxes | 450/3 | €11,609 | €1,841 | -€9,768 | -84.1% |
| Other amounts payable | 47/48 | €143,138 | €134,356 | -€8,782 | -6.1% |
| Remuneration, social security and pensions | 62 | - | €20,075 | +€20,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,453 | €2,566 | -€1,887 | -42.4% |
| Other operating charges | 640/8 | €12,453 | €533 | -€11,920 | -95.7% |
| Gross operating margin | 9900 | €61,948 | €55,751 | -€6,197 | -10.0% |
| Operating profit (loss) | 9901 | €45,042 | €32,577 | -€12,465 | -27.7% |
| Financial income | 75/76B | €956 | - | -€956 | |
| Recurring financial income | 75 | €956 | - | -€956 | |
| Financial charges | 65/66B | €4,461 | €3,548 | -€913 | -20.5% |
| Recurring financial charges | 65 | €4,461 | €3,548 | -€913 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €41,537 | €29,029 | -€12,508 | -30.1% |
| Profit (loss) for the period | 9904 | €41,537 | €29,029 | -€12,508 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,537 | €29,029 | -€12,508 | -30.1% |
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 14 October 2026 via checked.be.