AUTO BESSA: 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 BESSA
Largest movements
- Cash +€16,216
up €16,216 (+28,285%), from €57 to €16,273
mainly Other debts (+€27,555) and Tax, wage and social debts (+€1,133)
- Receivables within one year +€7,287
up €7,287 (+102%), from €7,149 to €14,437
of which Trade receivables: +€5,800
- Other debts +€27,555
up €27,555 (+47.2%), from €58,437 to €85,992
- Trade debts -€3,478
down €3,478 (-88.3%), from €3,937 to €459
- Tax, wage and social debts +€1,133
new in 2025: €1,133
- Gross operating margin +€3,655
up €3,655, from -€3,311 to €344
- Other operating charges -€2,790
down €2,790 (-87.5%), from €3,190 to €400
- Depreciation +€68
new in 2025: €68
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,252 | €82,212 | +€24,959 | +43.6% |
| Fixed assets | 21/28 | €20,000 | €20,784 | +€784 | +3.9% |
| Tangible fixed assets | 22/27 | €20,000 | €20,784 | +€784 | +3.9% |
| Land and buildings | 22 | €20,000 | €20,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €784 | +€784 | |
| Current assets | 29/58 | €37,252 | €61,428 | +€24,176 | +64.9% |
| Stocks and contracts in progress | 3 | €30,046 | €30,046 | = | 0.0% |
| Stocks | 30/36 | €30,046 | €30,046 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,149 | €14,437 | +€7,287 | +102% |
| Trade receivables | 40 | - | €5,800 | +€5,800 | |
| Other amounts receivable | 41 | €7,149 | €8,637 | +€1,487 | +20.8% |
| Cash at bank and in hand | 54/58 | €57 | €16,273 | +€16,216 | +28,285% |
| Deferred charges and accrued income | 490/1 | - | €672 | +€672 | |
| Total equity and liabilities | 10/49 | €57,252 | €82,212 | +€24,959 | +43.6% |
| Equity | 10/15 | -€5,122 | -€5,374 | -€252 | -4.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,122 | -€7,374 | -€252 | -3.5% |
| Amounts payable | 17/49 | €62,374 | €87,585 | +€25,211 | +40.4% |
| Amounts payable within one year | 42/48 | €62,374 | €87,585 | +€25,211 | +40.4% |
| Trade debts | 44 | €3,937 | €459 | -€3,478 | -88.3% |
| Suppliers | 440/4 | €3,937 | €459 | -€3,478 | -88.3% |
| Taxes, remuneration and social security | 45 | - | €1,133 | +€1,133 | |
| Taxes | 450/3 | - | €1,133 | +€1,133 | |
| Other amounts payable | 47/48 | €58,437 | €85,992 | +€27,555 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €68 | +€68 | |
| Other operating charges | 640/8 | €3,190 | €400 | -€2,790 | -87.5% |
| Gross operating margin | 9900 | -€3,311 | €344 | +€3,655 | |
| Operating profit (loss) | 9901 | -€6,501 | -€123 | +€6,377 | +98.1% |
| Financial charges | 65/66B | €105 | €129 | +€24 | +22.8% |
| Recurring financial charges | 65 | €105 | €129 | +€24 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,605 | -€252 | +€6,353 | +96.2% |
| Profit (loss) for the period | 9904 | -€6,605 | -€252 | +€6,353 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,605 | -€252 | +€6,353 | +96.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.