AUTO BUJAR: 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 BUJAR
Largest movements
- Stocks and contracts +€41,642
up €41,642 (+40.0%), from €104,152 to €145,794
- Tangible fixed assets -€24,280
down €24,280 (-57.0%), from €42,630 to €18,350
of which Furniture and vehicles: -€18,851
- Deferred charges and accrued income +€15,897
up €15,897 (+949.3%), from €1,675 to €17,571
- Receivables within one year +€4,788
up €4,788 (+33.7%), from €14,227 to €19,015
of which Trade receivables: +€19,015
- Reserves +€43,500
up €43,500 (+59.6%), from €73,000 to €116,500
- Other debts +€34,494
up €34,494 (+115.0%), from €30,000 to €64,494
- Advances received -€29,399
no longer reported in 2025 (was €29,399)
- Profit (loss) carried forward -€19,659
down €19,659 (-93.5%), from €21,024 to €1,365
- Short-term financial debts +€5,138
new in 2025: €5,138
- Gross operating margin +€4,218
up €4,218 (+5.2%), from €81,511 to €85,729
- Other operating charges +€4,206
up €4,206 (+59.5%), from €7,066 to €11,272
- Financial income +€2,483
up €2,483 (+2436.2%), from €102 to €2,585
- Taxes +€2,091
up €2,091 (+8.8%), from €23,635 to €25,726
- Financial charges +€1,112
up €1,112 (+138.7%), from €802 to €1,914
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.
Cash bridge derived
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 | €176,128 | €213,627 | +€37,499 | +21.3% |
| Fixed assets | 21/28 | €42,768 | €18,488 | -€24,280 | -56.8% |
| Tangible fixed assets | 22/27 | €42,630 | €18,350 | -€24,280 | -57.0% |
| Furniture and vehicles | 24 | €18,851 | - | -€18,851 | |
| Other tangible fixed assets | 26 | €23,779 | €18,350 | -€5,430 | -22.8% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €133,361 | €195,140 | +€61,779 | +46.3% |
| Stocks and contracts in progress | 3 | €104,152 | €145,794 | +€41,642 | +40.0% |
| Stocks | 30/36 | €104,152 | €145,794 | +€41,642 | +40.0% |
| Amounts receivable within one year | 40/41 | €14,227 | €19,015 | +€4,788 | +33.7% |
| Trade receivables | 40 | - | €19,015 | +€19,015 | |
| Other amounts receivable | 41 | €14,227 | - | -€14,227 | |
| Cash at bank and in hand | 54/58 | €13,307 | €12,759 | -€547 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,675 | €17,571 | +€15,897 | +949.3% |
| Total equity and liabilities | 10/49 | €176,128 | €213,627 | +€37,499 | +21.3% |
| Equity | 10/15 | €94,025 | €117,866 | +€23,841 | +25.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €73,000 | €116,500 | +€43,500 | +59.6% |
| Distributable reserves | 133 | €73,000 | €116,500 | +€43,500 | +59.6% |
| Profit (loss) carried forward | 14 | €21,024 | €1,365 | -€19,659 | -93.5% |
| Amounts payable | 17/49 | €82,103 | €95,762 | +€13,658 | +16.6% |
| Amounts payable within one year | 42/48 | €82,103 | €95,762 | +€13,658 | +16.6% |
| Financial debts | 43 | - | €5,138 | +€5,138 | |
| Credit institutions | 430/8 | - | €5,138 | +€5,138 | |
| Trade debts | 44 | €5,016 | €3,828 | -€1,188 | -23.7% |
| Suppliers | 440/4 | €5,016 | €3,828 | -€1,188 | -23.7% |
| Advances received on contracts in progress | 46 | €29,399 | - | -€29,399 | |
| Taxes, remuneration and social security | 45 | €17,689 | €22,302 | +€4,613 | +26.1% |
| Taxes | 450/3 | €17,689 | €22,302 | +€4,613 | +26.1% |
| Other amounts payable | 47/48 | €30,000 | €64,494 | +€34,494 | +115.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €5,561 | -€3 | -0.1% |
| Other operating charges | 640/8 | €7,066 | €11,272 | +€4,206 | +59.5% |
| Gross operating margin | 9900 | €81,511 | €85,729 | +€4,218 | +5.2% |
| Operating profit (loss) | 9901 | €68,881 | €68,896 | +€15 | 0.0% |
| Financial income | 75/76B | €102 | €2,585 | +€2,483 | +2436.2% |
| Recurring financial income | 75 | €102 | €2,585 | +€2,483 | +2436.2% |
| Financial charges | 65/66B | €802 | €1,914 | +€1,112 | +138.7% |
| Recurring financial charges | 65 | €802 | €1,914 | +€1,112 | +138.7% |
| Profit (loss) for the period before taxes | 9903 | €68,181 | €69,567 | +€1,385 | +2.0% |
| Income taxes | 67/77 | €23,635 | €25,726 | +€2,091 | +8.8% |
| Profit (loss) for the period | 9904 | €44,546 | €43,841 | -€706 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,546 | €43,841 | -€706 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.