AUTO C.D.: 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 C.D.
Largest movements
- Stocks and contracts -€260,762
down €260,762 (-21.4%), from €1.2m to €956,880
- Cash +€209,596
up €209,596 (+103.0%), from €203,402 to €412,998
mainly Stocks and contracts (+€260,762) and Net result for the year (+€22,671)
- Receivables within one year +€55,992
up €55,992 (+25.2%), from €221,982 to €277,974
of which Other amounts receivable: +€60,629
- Reserves +€22,671
up €22,671 (+2.8%), from €800,756 to €823,427
- Tax, wage and social debts -€22,341
down €22,341 (-30.1%), from €74,268 to €51,927
of which Taxes: -€13,270
- Gross operating margin -€71,145
down €71,145 (-21.8%), from €326,158 to €255,013
- Write-downs +€63,442
up €63,442 (+1611.8%), from €3,936 to €67,378
- Staff costs -€41,630
down €41,630 (-29.6%), from €140,699 to €99,069
- Taxes -€32,033
down €32,033 (-81.2%), from €39,428 to €7,395
- Depreciation +€13,417
up €13,417 (+191.3%), from €7,014 to €20,431
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 | €1,774,549 | €1,767,548 | -€7,001 | -0.4% |
| Fixed assets | 21/28 | €131,522 | €119,696 | -€11,826 | -9.0% |
| Tangible fixed assets | 22/27 | €90,124 | €78,297 | -€11,826 | -13.1% |
| Plant, machinery and equipment | 23 | €32,223 | €29,426 | -€2,797 | -8.7% |
| Furniture and vehicles | 24 | €57,901 | €48,872 | -€9,029 | -15.6% |
| Financial fixed assets | 28 | €41,398 | €41,398 | = | 0.0% |
| Current assets | 29/58 | €1,643,027 | €1,647,852 | +€4,826 | +0.3% |
| Stocks and contracts in progress | 3 | €1,217,643 | €956,880 | -€260,762 | -21.4% |
| Stocks | 30/36 | €1,217,643 | €956,880 | -€260,762 | -21.4% |
| Amounts receivable within one year | 40/41 | €221,982 | €277,974 | +€55,992 | +25.2% |
| Trade receivables | 40 | €53,080 | €48,443 | -€4,637 | -8.7% |
| Other amounts receivable | 41 | €168,902 | €229,531 | +€60,629 | +35.9% |
| Cash at bank and in hand | 54/58 | €203,402 | €412,998 | +€209,596 | +103.0% |
| Total equity and liabilities | 10/49 | €1,774,549 | €1,767,548 | -€7,001 | -0.4% |
| Equity | 10/15 | €1,102,690 | €1,125,361 | +€22,671 | +2.1% |
| Contributions | 10/11 | €301,934 | €301,934 | = | 0.0% |
| Reserves | 13 | €800,756 | €823,427 | +€22,671 | +2.8% |
| Distributable reserves | 133 | €800,756 | €823,427 | +€22,671 | +2.8% |
| Amounts payable | 17/49 | €671,859 | €642,187 | -€29,672 | -4.4% |
| Amounts payable within one year | 42/48 | €671,859 | €642,133 | -€29,725 | -4.4% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €49,026 | €33,893 | -€15,133 | -30.9% |
| Suppliers | 440/4 | €49,026 | €33,893 | -€15,133 | -30.9% |
| Taxes, remuneration and social security | 45 | €74,268 | €51,927 | -€22,341 | -30.1% |
| Taxes | 450/3 | €54,685 | €41,415 | -€13,270 | -24.3% |
| Remuneration and social security | 454/9 | €19,583 | €10,512 | -€9,071 | -46.3% |
| Other amounts payable | 47/48 | €198,564 | €206,313 | +€7,749 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Remuneration, social security and pensions | 62 | €140,699 | €99,069 | -€41,630 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,014 | €20,431 | +€13,417 | +191.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,936 | €67,378 | +€63,442 | +1611.8% |
| Other operating charges | 640/8 | €9,496 | €11,849 | +€2,353 | +24.8% |
| Gross operating margin | 9900 | €326,158 | €255,013 | -€71,145 | -21.8% |
| Operating profit (loss) | 9901 | €165,012 | €56,286 | -€108,726 | -65.9% |
| Financial income | 75/76B | €3,265 | €563 | -€2,702 | -82.8% |
| Recurring financial income | 75 | €3,265 | €563 | -€2,702 | -82.8% |
| Financial charges | 65/66B | €26,042 | €26,783 | +€741 | +2.8% |
| Recurring financial charges | 65 | €26,042 | €26,783 | +€741 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €142,235 | €30,066 | -€112,169 | -78.9% |
| Income taxes | 67/77 | €39,428 | €7,395 | -€32,033 | -81.2% |
| Profit (loss) for the period | 9904 | €102,807 | €22,671 | -€80,136 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €102,807 | €22,671 | -€80,136 | -77.9% |
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 2 October 2026 via checked.be.