AUTO - CENTER: 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 - CENTER
Largest movements
- Cash +€5,294
up €5,294 (+14.9%), from €35,506 to €40,800
mainly Contributions, distributions and other (+€75,000) and Net result for the year (+€37,851)
- Trade debts -€111,242
down €111,242 (-87.7%), from €126,872 to €15,630
- Contributions +€75,000
up €75,000 (+68.6%), from €109,368 to €184,368
- Profit (loss) carried forward +€37,851
up €37,851 (+50.4%), from -€75,152 to -€37,301
- Debts after one year -€4,515
down €4,515 (-18.2%), from €24,743 to €20,228
- Accrued charges and deferred income +€4,093
new in 2025: €4,093
- Gross operating margin +€52,213
up €52,213, from -€683 to €51,530
- Depreciation +€2,297
up €2,297 (+25.1%), from €9,169 to €11,466
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 | €311,796 | €313,722 | +€1,926 | +0.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €208,816 | €206,523 | -€2,293 | -1.1% |
| Tangible fixed assets | 22/27 | €206,270 | €204,237 | -€2,033 | -1.0% |
| Land and buildings | 22 | €206,270 | €204,237 | -€2,033 | -1.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,546 | €2,286 | -€260 | -10.2% |
| Current assets | 29/58 | €102,981 | €107,200 | +€4,219 | +4.1% |
| Amounts receivable within one year | 40/41 | €66,087 | €64,962 | -€1,125 | -1.7% |
| Trade receivables | 40 | €66,087 | €64,619 | -€1,468 | -2.2% |
| Other amounts receivable | 41 | - | €343 | +€343 | |
| Cash at bank and in hand | 54/58 | €35,506 | €40,800 | +€5,294 | +14.9% |
| Deferred charges and accrued income | 490/1 | €1,387 | €1,438 | +€51 | +3.6% |
| Total equity and liabilities | 10/49 | €311,796 | €313,722 | +€1,926 | +0.6% |
| Equity | 10/15 | €34,720 | €147,571 | +€112,851 | +325.0% |
| Contributions | 10/11 | €109,368 | €184,368 | +€75,000 | +68.6% |
| Capital | 10 | €109,368 | €184,368 | +€75,000 | +68.6% |
| Issued capital | 100 | €184,368 | €184,368 | = | 0.0% |
| Uncalled capital | 101 | €75,000 | - | -€75,000 | |
| Reserves | 13 | €504 | €504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €504 | €504 | = | 0.0% |
| Legal reserve | 130 | €504 | €504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,152 | -€37,301 | +€37,851 | +50.4% |
| Amounts payable | 17/49 | €277,077 | €166,151 | -€110,925 | -40.0% |
| Amounts payable after more than one year | 17 | €24,743 | €20,228 | -€4,515 | -18.2% |
| Financial debts | 170/4 | €24,743 | €20,228 | -€4,515 | -18.2% |
| Amounts payable within one year | 42/48 | €252,333 | €141,830 | -€110,503 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €4,426 | €4,929 | +€503 | +11.4% |
| Trade debts | 44 | €126,872 | €15,630 | -€111,242 | -87.7% |
| Suppliers | 440/4 | €126,872 | €15,630 | -€111,242 | -87.7% |
| Taxes, remuneration and social security | 45 | €203 | - | -€203 | |
| Taxes | 450/3 | €49 | - | -€49 | |
| Remuneration and social security | 454/9 | €154 | - | -€154 | |
| Other amounts payable | 47/48 | €120,833 | €121,271 | +€439 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €4,093 | +€4,093 | |
| Remuneration, social security and pensions | 62 | -€192 | - | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,169 | €11,466 | +€2,297 | +25.1% |
| Other operating charges | 640/8 | €1,624 | €1,583 | -€41 | -2.5% |
| Gross operating margin | 9900 | -€683 | €51,530 | +€52,213 | |
| Operating profit (loss) | 9901 | -€11,284 | €38,480 | +€49,765 | |
| Financial income | 75/76B | €128 | €147 | +€19 | +14.9% |
| Recurring financial income | 75 | €128 | €147 | +€19 | +14.9% |
| Financial charges | 65/66B | €1,211 | €815 | -€396 | -32.7% |
| Recurring financial charges | 65 | €1,211 | €815 | -€396 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,367 | €37,813 | +€50,180 | |
| Income taxes | 67/77 | €38 | -€38 | -€77 | |
| Profit (loss) for the period | 9904 | -€12,405 | €37,851 | +€50,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,405 | €37,851 | +€50,257 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.