AUTO BELMA: 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 BELMA
Largest movements
- Receivables within one year +€17,119
up €17,119 (+62.9%), from €27,209 to €44,328
of which Trade receivables: +€36,481
- Cash +€6,477
up €6,477 (+65.9%), from €9,823 to €16,300
mainly Net result for the year (+€21,041) and Stocks and contracts (+€6,356)
- Stocks and contracts -€6,356
down €6,356 (-29.3%), from €21,696 to €15,340
- Deferred charges and accrued income -€1,423
down €1,423 (-88.0%), from €1,616 to €193
- Profit (loss) carried forward +€21,041
up €21,041 (+57.4%), from €36,643 to €57,684
- Tax, wage and social debts -€10,763
no longer reported in 2024 (was €10,763)
of which Taxes: -€5,944
- Trade debts +€5,109
up €5,109 (+267%), from €1,910 to €7,019
- Staff costs -€24,679
no longer reported in 2024 (was €24,679)
- Turnover +€18,182
up €18,182 (+5.3%), from €340,836 to €359,018
- Purchases and services +€16,976
up €16,976 (+5.5%), from €308,386 to €325,363
- Taxes +€10,550
new in 2024: €10,550
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 | €64,090 | €79,477 | +€15,387 | +24.0% |
| Fixed assets | 21/28 | €3,747 | €3,317 | -€430 | -11.5% |
| Tangible fixed assets | 22/27 | €3,667 | €3,237 | -€430 | -11.7% |
| Furniture and vehicles | 24 | €3,667 | €3,237 | -€430 | -11.7% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €60,344 | €76,161 | +€15,817 | +26.2% |
| Stocks and contracts in progress | 3 | €21,696 | €15,340 | -€6,356 | -29.3% |
| Stocks | 30/36 | €21,696 | €15,340 | -€6,356 | -29.3% |
| Amounts receivable within one year | 40/41 | €27,209 | €44,328 | +€17,119 | +62.9% |
| Trade receivables | 40 | - | €36,481 | +€36,481 | |
| Other amounts receivable | 41 | €27,209 | €7,847 | -€19,362 | -71.2% |
| Cash at bank and in hand | 54/58 | €9,823 | €16,300 | +€6,477 | +65.9% |
| Deferred charges and accrued income | 490/1 | €1,616 | €193 | -€1,423 | -88.0% |
| Total equity and liabilities | 10/49 | €64,090 | €79,477 | +€15,387 | +24.0% |
| Equity | 10/15 | €51,417 | €72,458 | +€21,041 | +40.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,374 | €2,374 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,374 | €2,374 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,374 | €2,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,643 | €57,684 | +€21,041 | +57.4% |
| Amounts payable | 17/49 | €12,673 | €7,019 | -€5,654 | -44.6% |
| Amounts payable within one year | 42/48 | €12,673 | €7,019 | -€5,654 | -44.6% |
| Trade debts | 44 | €1,910 | €7,019 | +€5,109 | +267% |
| Suppliers | 440/4 | €1,910 | €7,019 | +€5,109 | +267% |
| Taxes, remuneration and social security | 45 | €10,763 | - | -€10,763 | |
| Taxes | 450/3 | €5,944 | - | -€5,944 | |
| Remuneration and social security | 454/9 | €4,819 | - | -€4,819 | |
| Turnover | 70 | €340,836 | €359,018 | +€18,182 | +5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €308,386 | €325,363 | +€16,976 | +5.5% |
| Remuneration, social security and pensions | 62 | €24,679 | - | -€24,679 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,917 | €430 | -€1,487 | -77.6% |
| Other operating charges | 640/8 | €952 | €1,595 | +€643 | +67.6% |
| Gross operating margin | 9900 | €33,881 | €33,927 | +€46 | +0.1% |
| Operating profit (loss) | 9901 | €6,334 | €31,902 | +€25,568 | +404% |
| Financial charges | 65/66B | €1,497 | €310 | -€1,187 | -79.3% |
| Recurring financial charges | 65 | €1,497 | €310 | -€1,187 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €4,837 | €31,592 | +€26,755 | +553% |
| Income taxes | 67/77 | - | €10,550 | +€10,550 | |
| Profit (loss) for the period | 9904 | €4,837 | €21,041 | +€16,205 | +335% |
| Profit (loss) for the period to be appropriated | 9905 | €4,837 | €21,041 | +€16,205 | +335% |
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 18 October 2026 via checked.be.