AUTO CLS: 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 CLS
Largest movements
- Cash +€28,606
up €28,606 (+603%), from €4,741 to €33,347
mainly Other debts (+€12,759) and Net result for the year (+€11,893)
- Stocks and contracts +€1,928
up €1,928 (+1.8%), from €104,505 to €106,432
- Other debts +€12,759
up €12,759 (+541%), from €2,357 to €15,117
- Profit (loss) carried forward +€11,893
up €11,893 (+3.7%), from -€317,355 to -€305,463
- Tax, wage and social debts +€6,201
new in 2025: €6,201
- Short-term financial debts -€6,064
no longer reported in 2025 (was €6,064)
- Trade debts +€4,319
up €4,319 (+219%), from €1,968 to €6,287
of which Bills of exchange payable: +€4,000
- Gross operating margin +€3,549
up €3,549 (+31.9%), from €11,124 to €14,673
- Financial charges +€231
up €231 (+26.9%), from €859 to €1,090
- Other operating charges +€148
up €148 (+14.7%), from €1,006 to €1,154
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.
Derived cash bridge
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 | €111,813 | €140,921 | +€29,107 | +26.0% |
| Fixed assets | 21/28 | €1,176 | €626 | -€550 | -46.8% |
| Tangible fixed assets | 22/27 | €1,026 | €476 | -€550 | -53.6% |
| Plant, machinery and equipment | 23 | €1,026 | €476 | -€550 | -53.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €110,638 | €140,295 | +€29,657 | +26.8% |
| Stocks and contracts in progress | 3 | €104,505 | €106,432 | +€1,928 | +1.8% |
| Stocks | 30/36 | €104,505 | €106,432 | +€1,928 | +1.8% |
| Amounts receivable within one year | 40/41 | €1,072 | €45 | -€1,027 | -95.8% |
| Other amounts receivable | 41 | €1,072 | €45 | -€1,027 | -95.8% |
| Cash at bank and in hand | 54/58 | €4,741 | €33,347 | +€28,606 | +603% |
| Deferred charges and accrued income | 490/1 | €320 | €470 | +€150 | +46.9% |
| Total equity and liabilities | 10/49 | €111,813 | €140,921 | +€29,107 | +26.0% |
| Equity | 10/15 | -€241,226 | -€229,333 | +€11,893 | +4.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Contributions outside capital | 11 | €75,000 | €75,000 | = | 0.0% |
| Other | 1109/19 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,129 | €1,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,129 | €1,129 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,129 | €1,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€317,355 | -€305,463 | +€11,893 | +3.7% |
| Amounts payable | 17/49 | €353,039 | €370,254 | +€17,215 | +4.9% |
| Amounts payable after more than one year | 17 | €342,650 | €342,650 | = | 0.0% |
| Other amounts payable | 178/9 | €342,650 | €342,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,389 | €27,604 | +€17,215 | +166% |
| Financial debts | 43 | €6,064 | - | -€6,064 | |
| Credit institutions | 430/8 | €6,064 | - | -€6,064 | |
| Trade debts | 44 | €1,968 | €6,287 | +€4,319 | +219% |
| Suppliers | 440/4 | €1,968 | €2,287 | +€319 | +16.2% |
| Bills of exchange payable | 441 | - | €4,000 | +€4,000 | |
| Taxes, remuneration and social security | 45 | - | €6,201 | +€6,201 | |
| Taxes | 450/3 | - | €6,201 | +€6,201 | |
| Other amounts payable | 47/48 | €2,357 | €15,117 | +€12,759 | +541% |
| Non-recurring operating income | 76A | €9,521 | €17,500 | +€7,979 | +83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €550 | = | 0.0% |
| Other operating charges | 640/8 | €1,006 | €1,154 | +€148 | +14.7% |
| Non-recurring operating charges | 66A | €237 | - | -€237 | |
| Gross operating margin | 9900 | €11,124 | €14,673 | +€3,549 | +31.9% |
| Operating profit (loss) | 9901 | €9,331 | €12,969 | +€3,639 | +39.0% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €859 | €1,090 | +€231 | +26.9% |
| Recurring financial charges | 65 | €859 | €1,090 | +€231 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €8,472 | €11,893 | +€3,421 | +40.4% |
| Profit (loss) for the period | 9904 | €8,472 | €11,893 | +€3,421 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,472 | €11,893 | +€3,421 | +40.4% |
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 28 October 2026 via checked.be.