AUTO BMA: 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 BMA
Largest movements
- Stocks and contracts -€319,368
down €319,368 (-54.8%), from €582,717 to €263,349
- Receivables within one year +€190,537
up €190,537 (+4191.6%), from €4,546 to €195,082
of which Trade receivables: +€170,111
- Other debts -€130,635
down €130,635 (-76.0%), from €171,972 to €41,337
- Trade debts +€34,639
up €34,639 (+259.3%), from €13,358 to €47,998
- Advances received -€31,193
no longer reported in 2024 (was €31,193)
- Profit (loss) carried forward +€15,643
up €15,643 (+5.0%), from €310,216 to €325,859
- Tax, wage and social debts -€13,452
down €13,452 (-15.2%), from €88,288 to €74,836
of which Taxes: -€16,452
- Turnover -€2.7m
no longer reported in 2024 (was €2.7m)
- Purchases and services -€2.6m
no longer reported in 2024 (was €2.6m)
- Gross operating margin -€100,749
down €100,749 (-78.2%), from €128,755 to €28,006
- Staff costs -€32,589
down €32,589 (-83.6%), from €38,994 to €6,406
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.
Cash bridge derived
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 | €619,027 | €494,029 | -€124,998 | -20.2% |
| Fixed assets | 21/28 | €28,811 | €29,896 | +€1,086 | +3.8% |
| Tangible fixed assets | 22/27 | €28,383 | €29,469 | +€1,086 | +3.8% |
| Plant, machinery and equipment | 23 | €4,373 | €4,373 | = | 0.0% |
| Furniture and vehicles | 24 | €3,187 | €4,272 | +€1,086 | +34.1% |
| Other tangible fixed assets | 26 | €20,824 | €20,824 | = | 0.0% |
| Financial fixed assets | 28 | €427 | €427 | = | 0.0% |
| Current assets | 29/58 | €590,217 | €464,133 | -€126,083 | -21.4% |
| Stocks and contracts in progress | 3 | €582,717 | €263,349 | -€319,368 | -54.8% |
| Stocks | 30/36 | €582,717 | €263,349 | -€319,368 | -54.8% |
| Amounts receivable within one year | 40/41 | €4,546 | €195,082 | +€190,537 | +4191.6% |
| Trade receivables | 40 | €1,014 | €171,126 | +€170,111 | +16770.0% |
| Other amounts receivable | 41 | €3,531 | €23,957 | +€20,425 | +578.4% |
| Cash at bank and in hand | 54/58 | €2,954 | €5,702 | +€2,748 | +93.0% |
| Total equity and liabilities | 10/49 | €619,027 | €494,029 | -€124,998 | -20.2% |
| Equity | 10/15 | €314,216 | €329,859 | +€15,643 | +5.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Outside capital | 11 | - | €4,000 | +€4,000 | |
| Other | 1109/19 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €310,216 | €325,859 | +€15,643 | +5.0% |
| Amounts payable | 17/49 | €304,811 | €164,171 | -€140,640 | -46.1% |
| Amounts payable within one year | 42/48 | €304,811 | €164,171 | -€140,640 | -46.1% |
| Trade debts | 44 | €13,358 | €47,998 | +€34,639 | +259.3% |
| Suppliers | 440/4 | €13,358 | €47,998 | +€34,639 | +259.3% |
| Advances received on contracts in progress | 46 | €31,193 | - | -€31,193 | |
| Taxes, remuneration and social security | 45 | €88,288 | €74,836 | -€13,452 | -15.2% |
| Taxes | 450/3 | €84,799 | €68,347 | -€16,452 | -19.4% |
| Remuneration and social security | 454/9 | €3,488 | €6,488 | +€3,000 | +86.0% |
| Other amounts payable | 47/48 | €171,972 | €41,337 | -€130,635 | -76.0% |
| Turnover | 70 | €2,719,260 | - | -€2.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,590,505 | - | -€2.6m | |
| Remuneration, social security and pensions | 62 | €38,994 | €6,406 | -€32,589 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,042 | - | -€8,042 | |
| Other operating charges | 640/8 | €3,795 | €1,873 | -€1,922 | -50.6% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €128,755 | €28,006 | -€100,749 | -78.2% |
| Operating profit (loss) | 9901 | €77,424 | €19,727 | -€57,697 | -74.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,494 | €174 | -€1,320 | -88.4% |
| Recurring financial charges | 65 | €1,494 | €174 | -€1,320 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €75,931 | €19,553 | -€56,378 | -74.2% |
| Income taxes | 67/77 | €16,318 | €3,911 | -€12,407 | -76.0% |
| Profit (loss) for the period | 9904 | €59,613 | €15,643 | -€43,970 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,613 | €15,643 | -€43,970 | -73.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.