AUTO-CONSULT: 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-CONSULT
Largest movements
- Cash +€51,074
up €51,074 (+66.9%), from €76,336 to €127,410
mainly Net result for the year (+€59,907) and Other debts (+€33,245)
- Receivables within one year +€26,386
up €26,386 (+40.1%), from €65,817 to €92,203
of which Trade receivables: +€26,714
- Tangible fixed assets -€9,408
down €9,408 (-25.2%), from €37,276 to €27,868
- Deferred charges and accrued income +€3,794
up €3,794 (+50.0%), from €7,589 to €11,383
- Other debts +€33,245
up €33,245 (+34.7%), from €95,862 to €129,107
- Reserves +€32,823
up €32,823 (+113.4%), from €28,945 to €61,767
of which Distributable reserves: +€32,823
- Tax, wage and social debts +€18,336
up €18,336 (+111.1%), from €16,508 to €34,844
of which Taxes: +€18,336
- Trade debts -€14,097
down €14,097 (-67.0%), from €21,036 to €6,939
- Accrued charges and deferred income +€3,168
up €3,168 (+1411.6%), from €224 to €3,393
- Gross operating margin +€46,839
up €46,839 (+113.0%), from €41,442 to €88,281
- Taxes +€13,204
up €13,204 (+4068.5%), from €325 to €13,529
- Depreciation -€2,683
down €2,683 (-18.7%), from €14,325 to €11,642
- Write-downs -€1,800
down €1,800 (-100.0%), from €1,800 to €0
- Other operating charges -€900
down €900 (-23.2%), from €3,872 to €2,972
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 | €191,482 | €263,238 | +€71,757 | +37.5% |
| Fixed assets | 21/28 | €38,740 | €29,343 | -€9,397 | -24.3% |
| Tangible fixed assets | 22/27 | €37,276 | €27,868 | -€9,408 | -25.2% |
| Land and buildings | 22 | €16,822 | €12,728 | -€4,094 | -24.3% |
| Plant, machinery and equipment | 23 | €12,287 | €9,526 | -€2,761 | -22.5% |
| Furniture and vehicles | 24 | €3,318 | €2,706 | -€612 | -18.4% |
| Other tangible fixed assets | 26 | €4,848 | €2,907 | -€1,941 | -40.0% |
| Financial fixed assets | 28 | €1,464 | €1,475 | +€11 | +0.8% |
| Current assets | 29/58 | €152,742 | €233,896 | +€81,153 | +53.1% |
| Stocks and contracts in progress | 3 | €3,000 | €2,900 | -€100 | -3.3% |
| Stocks | 30/36 | €3,000 | €2,900 | -€100 | -3.3% |
| Amounts receivable within one year | 40/41 | €65,817 | €92,203 | +€26,386 | +40.1% |
| Trade receivables | 40 | €65,382 | €92,096 | +€26,714 | +40.9% |
| Other amounts receivable | 41 | €435 | €107 | -€328 | -75.4% |
| Cash at bank and in hand | 54/58 | €76,336 | €127,410 | +€51,074 | +66.9% |
| Deferred charges and accrued income | 490/1 | €7,589 | €11,383 | +€3,794 | +50.0% |
| Total equity and liabilities | 10/49 | €191,482 | €263,238 | +€71,757 | +37.5% |
| Equity | 10/15 | €57,851 | €88,956 | +€31,105 | +53.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,945 | €61,767 | +€32,823 | +113.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €28,945 | €61,767 | +€32,823 | +113.4% |
| Profit (loss) carried forward | 14 | €10,307 | €8,589 | -€1,718 | -16.7% |
| Amounts payable | 17/49 | €133,631 | €174,282 | +€40,652 | +30.4% |
| Amounts payable within one year | 42/48 | €133,406 | €170,890 | +€37,484 | +28.1% |
| Trade debts | 44 | €21,036 | €6,939 | -€14,097 | -67.0% |
| Suppliers | 440/4 | €21,036 | €6,939 | -€14,097 | -67.0% |
| Taxes, remuneration and social security | 45 | €16,508 | €34,844 | +€18,336 | +111.1% |
| Taxes | 450/3 | €8,108 | €26,444 | +€18,336 | +226.1% |
| Remuneration and social security | 454/9 | €8,400 | €8,400 | = | 0.0% |
| Other amounts payable | 47/48 | €95,862 | €129,107 | +€33,245 | +34.7% |
| Accrued charges and deferred income | 492/3 | €224 | €3,393 | +€3,168 | +1411.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,325 | €11,642 | -€2,683 | -18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,800 | €0 | -€1,800 | -100.0% |
| Other operating charges | 640/8 | €3,872 | €2,972 | -€900 | -23.2% |
| Non-recurring operating charges | 66A | €33,720 | €0 | -€33,720 | -100.0% |
| Gross operating margin | 9900 | €41,442 | €88,281 | +€46,839 | +113.0% |
| Operating profit (loss) | 9901 | -€12,275 | €73,667 | +€85,942 | |
| Financial income | 75/76B | €56 | €139 | +€83 | +147.5% |
| Recurring financial income | 75 | €56 | €139 | +€83 | +147.5% |
| Financial charges | 65/66B | €641 | €370 | -€271 | -42.3% |
| Recurring financial charges | 65 | €641 | €370 | -€271 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,860 | €73,436 | +€86,296 | |
| Income taxes | 67/77 | €325 | €13,529 | +€13,204 | +4068.5% |
| Profit (loss) for the period | 9904 | -€13,184 | €59,907 | +€73,091 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,184 | €59,907 | +€73,091 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.