AUTO C.M.: 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 C.M.
Largest movements
- Receivables after one year -€55,000
down €55,000 (-35.5%), from €155,000 to €100,000
- Tangible fixed assets -€3,298
down €3,298 (-6.9%), from €48,105 to €44,807
- Reserves -€65,425
down €65,425 (-72.5%), from €90,247 to €24,822
of which Distributable reserves: -€65,425
- Short-term financial debts +€5,749
up €5,749 (+44.9%), from €12,800 to €18,549
- Gross operating margin +€7,542
up €7,542, from -€6,874 to €668
- Depreciation +€2,223
up €2,223 (+10.3%), from €21,575 to €23,798
- Financial charges +€1,559
up €1,559 (+83.0%), from €1,877 to €3,435
- Financial income -€861
down €861 (-26.3%), from €3,277 to €2,416
- Other operating charges -€624
down €624 (-51.2%), from €1,219 to €595
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,160 | €165,706 | -€59,454 | -26.4% |
| Fixed assets | 21/28 | €48,105 | €44,807 | -€3,298 | -6.9% |
| Tangible fixed assets | 22/27 | €48,105 | €44,807 | -€3,298 | -6.9% |
| Furniture and vehicles | 24 | €48,105 | €44,807 | -€3,298 | -6.9% |
| Current assets | 29/58 | €177,055 | €120,899 | -€56,156 | -31.7% |
| Amounts receivable after more than one year | 29 | €155,000 | €100,000 | -€55,000 | -35.5% |
| Other amounts receivable | 291 | €155,000 | €100,000 | -€55,000 | -35.5% |
| Amounts receivable within one year | 40/41 | €21,006 | €20,495 | -€511 | -2.4% |
| Trade receivables | 40 | - | €5,324 | +€5,324 | |
| Other amounts receivable | 41 | €21,006 | €15,172 | -€5,834 | -27.8% |
| Deferred charges and accrued income | 490/1 | €1,049 | €403 | -€645 | -61.5% |
| Total equity and liabilities | 10/49 | €225,160 | €165,706 | -€59,454 | -26.4% |
| Equity | 10/15 | €108,839 | €43,414 | -€65,425 | -60.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €90,247 | €24,822 | -€65,425 | -72.5% |
| Tax-exempt reserves | 132 | €3,850 | €3,850 | = | 0.0% |
| Distributable reserves | 133 | €86,397 | €20,972 | -€65,425 | -75.7% |
| Provisions and deferred taxes | 16 | €86,685 | €86,685 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €86,685 | €86,685 | = | 0.0% |
| Environmental obligations | 163 | €86,685 | €86,685 | = | 0.0% |
| Amounts payable | 17/49 | €29,636 | €35,607 | +€5,971 | +20.1% |
| Amounts payable within one year | 42/48 | €29,636 | €35,607 | +€5,971 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €1,610 | €1,632 | +€22 | +1.4% |
| Financial debts | 43 | €12,800 | €18,549 | +€5,749 | +44.9% |
| Credit institutions | 430/8 | €12,800 | €18,549 | +€5,749 | +44.9% |
| Trade debts | 44 | €14,274 | €15,425 | +€1,151 | +8.1% |
| Suppliers | 440/4 | €14,274 | €15,425 | +€1,151 | +8.1% |
| Taxes, remuneration and social security | 45 | €951 | - | -€951 | |
| Remuneration and social security | 454/9 | €951 | - | -€951 | |
| Remuneration, social security and pensions | 62 | €452 | €461 | +€9 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,575 | €23,798 | +€2,223 | +10.3% |
| Other operating charges | 640/8 | €1,219 | €595 | -€624 | -51.2% |
| Gross operating margin | 9900 | -€6,874 | €668 | +€7,542 | |
| Operating profit (loss) | 9901 | -€30,119 | -€24,186 | +€5,934 | +19.7% |
| Financial income | 75/76B | €3,277 | €2,416 | -€861 | -26.3% |
| Recurring financial income | 75 | €3,277 | €2,416 | -€861 | -26.3% |
| Financial charges | 65/66B | €1,877 | €3,435 | +€1,559 | +83.0% |
| Recurring financial charges | 65 | €1,877 | €3,435 | +€1,559 | +83.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,720 | -€25,205 | +€3,515 | +12.2% |
| Income taxes | 67/77 | -€0 | €220 | +€221 | |
| Profit (loss) for the period | 9904 | -€28,719 | -€25,425 | +€3,294 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,719 | -€25,425 | +€3,294 | +11.5% |
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 12 October 2026 via checked.be.