AUTO BODY SERVICES: 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 BODY SERVICES
Largest movements
- Cash +€119,086
up €119,086 (+19.7%), from €604,734 to €723,820
mainly Trade debts (+€176,509) and Net result for the year (+€9,161)
- Receivables within one year +€29,656
up €29,656 (+4.3%), from €696,965 to €726,620
of which Other amounts receivable: +€169,200
- Trade debts +€176,509
up €176,509 (+20.1%), from €879,368 to €1.1m
- Tax, wage and social debts -€36,185
down €36,185 (-96.6%), from €37,441 to €1,256
- Write-downs -€89,894
down €89,894 (-100%), from €89,894 to €0
- Gross operating margin +€10,124
up €10,124 (+57.9%), from -€17,476 to -€7,352
- Other operating charges +€2,217
up €2,217 (+115%), from €1,923 to €4,140
- Financial income -€1,646
down €1,646 (-6.2%), from €26,514 to €24,868
- Taxes -€1,476
down €1,476 (-84.9%), from €1,737 to €262
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 | €1,301,699 | €1,450,440 | +€148,741 | +11.4% |
| Current assets | 29/58 | €1,301,699 | €1,450,440 | +€148,741 | +11.4% |
| Amounts receivable within one year | 40/41 | €696,965 | €726,620 | +€29,656 | +4.3% |
| Trade receivables | 40 | €675,729 | €536,185 | -€139,544 | -20.7% |
| Other amounts receivable | 41 | €21,235 | €190,435 | +€169,200 | +797% |
| Cash at bank and in hand | 54/58 | €604,734 | €723,820 | +€119,086 | +19.7% |
| Total equity and liabilities | 10/49 | €1,301,699 | €1,450,440 | +€148,741 | +11.4% |
| Equity | 10/15 | €384,890 | €393,307 | +€8,417 | +2.2% |
| Contributions | 10/11 | €110,068 | €109,324 | -€744 | -0.7% |
| Reserves | 13 | €274,822 | €283,983 | +€9,161 | +3.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €272,962 | €282,123 | +€9,161 | +3.4% |
| Amounts payable | 17/49 | €916,809 | €1,057,133 | +€140,324 | +15.3% |
| Amounts payable within one year | 42/48 | €916,809 | €1,057,133 | +€140,324 | +15.3% |
| Trade debts | 44 | €879,368 | €1,055,877 | +€176,509 | +20.1% |
| Suppliers | 440/4 | €879,368 | €1,055,877 | +€176,509 | +20.1% |
| Taxes, remuneration and social security | 45 | €37,441 | €1,256 | -€36,185 | -96.6% |
| Taxes | 450/3 | €37,441 | €1,256 | -€36,185 | -96.6% |
| Non-recurring operating income | 76A | - | €269 | +€269 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €89,894 | €0 | -€89,894 | -100% |
| Other operating charges | 640/8 | €1,923 | €4,140 | +€2,217 | +115% |
| Non-recurring operating charges | 66A | €0 | €1,701 | +€1,701 | |
| Gross operating margin | 9900 | -€17,476 | -€7,352 | +€10,124 | +57.9% |
| Operating profit (loss) | 9901 | -€109,293 | -€13,193 | +€96,100 | +87.9% |
| Financial income | 75/76B | €26,514 | €24,868 | -€1,646 | -6.2% |
| Recurring financial income | 75 | €26,514 | €24,868 | -€1,646 | -6.2% |
| Financial charges | 65/66B | €1,232 | €2,252 | +€1,020 | +82.8% |
| Recurring financial charges | 65 | €1,232 | €2,252 | +€1,020 | +82.8% |
| Profit (loss) for the period before taxes | 9903 | -€84,011 | €9,423 | +€93,434 | |
| Income taxes | 67/77 | €1,737 | €262 | -€1,476 | -84.9% |
| Profit (loss) for the period | 9904 | -€85,748 | €9,161 | +€94,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,748 | €9,161 | +€94,909 |
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 1 November 2026 via checked.be.