AUTO CHOUMAN: 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 CHOUMAN
Largest movements
- Cash +€190,177
up €190,177 (+69.0%), from €275,636 to €465,812
mainly Net result for the year (+€96,094) and Trade debts (+€56,357)
- Receivables within one year -€28,681
down €28,681 (-55.7%), from €51,470 to €22,789
- Stocks and contracts -€12,956
down €12,956 (-22.5%), from €57,694 to €44,737
- Profit (loss) carried forward +€96,094
up €96,094 (+43.2%), from €222,337 to €318,432
- Trade debts +€56,357
up €56,357 (+694.8%), from €8,111 to €64,468
- Turnover -€1.9m
no longer reported in 2024 (was €1.9m)
- Purchases and services -€1.8m
no longer reported in 2024 (was €1.8m)
- Gross operating margin +€41,202
up €41,202 (+37.6%), from €109,569 to €150,771
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,691 | €563,230 | +€148,539 | +35.8% |
| Fixed assets | 21/28 | €3,501 | €3,501 | = | 0.0% |
| Financial fixed assets | 28 | €3,501 | €3,501 | = | 0.0% |
| Current assets | 29/58 | €411,189 | €559,728 | +€148,539 | +36.1% |
| Amounts receivable after more than one year | 29 | €26,390 | €26,390 | = | 0.0% |
| Other amounts receivable | 291 | €26,390 | €26,390 | = | 0.0% |
| Stocks and contracts in progress | 3 | €57,694 | €44,737 | -€12,956 | -22.5% |
| Stocks | 30/36 | €57,694 | €44,737 | -€12,956 | -22.5% |
| Amounts receivable within one year | 40/41 | €51,470 | €22,789 | -€28,681 | -55.7% |
| Trade receivables | 40 | €51,470 | €22,789 | -€28,681 | -55.7% |
| Cash at bank and in hand | 54/58 | €275,636 | €465,812 | +€190,177 | +69.0% |
| Total equity and liabilities | 10/49 | €414,691 | €563,230 | +€148,539 | +35.8% |
| Equity | 10/15 | €290,939 | €387,033 | +€96,094 | +33.0% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Reserves | 13 | €4,149 | €4,149 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,149 | €4,149 | = | 0.0% |
| Legal reserve | 130 | €4,149 | €4,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,337 | €318,432 | +€96,094 | +43.2% |
| Amounts payable | 17/49 | €123,751 | €176,196 | +€52,445 | +42.4% |
| Amounts payable after more than one year | 17 | €39,985 | €39,985 | = | 0.0% |
| Other amounts payable | 178/9 | €39,985 | €39,985 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,765 | €136,211 | +€52,446 | +62.6% |
| Trade debts | 44 | €8,111 | €64,468 | +€56,357 | +694.8% |
| Suppliers | 440/4 | €8,111 | €64,468 | +€56,357 | +694.8% |
| Taxes, remuneration and social security | 45 | €46,059 | €42,780 | -€3,279 | -7.1% |
| Taxes | 450/3 | €30,055 | €27,018 | -€3,037 | -10.1% |
| Remuneration and social security | 454/9 | €16,005 | €15,762 | -€242 | -1.5% |
| Other amounts payable | 47/48 | €29,595 | €28,963 | -€631 | -2.1% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Turnover | 70 | €1,911,773 | - | -€1.9m | |
| Non-recurring operating income | 76A | €282 | - | -€282 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,802,485 | - | -€1.8m | |
| Remuneration, social security and pensions | 62 | €11,144 | €13,724 | +€2,580 | +23.2% |
| Other operating charges | 640/8 | €5,193 | €5,729 | +€535 | +10.3% |
| Gross operating margin | 9900 | €109,569 | €150,771 | +€41,202 | +37.6% |
| Operating profit (loss) | 9901 | €93,232 | €131,318 | +€38,086 | +40.9% |
| Financial income | 75/76B | €2,181 | €1 | -€2,180 | -99.9% |
| Recurring financial income | 75 | €70 | €1 | -€69 | -98.1% |
| Non-recurring financial income | 76B | €2,111 | €1 | -€2,110 | -99.9% |
| Financial charges | 65/66B | €325 | €296 | -€29 | -8.9% |
| Recurring financial charges | 65 | €325 | €296 | -€29 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €95,088 | €131,024 | +€35,935 | +37.8% |
| Income taxes | 67/77 | €24,879 | €34,929 | +€10,050 | +40.4% |
| Profit (loss) for the period | 9904 | €70,210 | €96,094 | +€25,885 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,210 | €96,094 | +€25,885 | +36.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.