AUTO EX: 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 EX
Largest movements
- Cash -€105,098
down €105,098 (-55.2%), from €190,348 to €85,249
mainly Net result for the year (-€78,978) and Stocks and contracts (-€32,505)
- Stocks and contracts +€32,505
up €32,505 (+35.1%), from €92,613 to €125,119
- Receivables within one year +€13,082
up €13,082 (+16.8%), from €77,922 to €91,004
of which Other amounts receivable: +€19,484
- Deferred charges and accrued income -€7,298
down €7,298 (-54.6%), from €13,356 to €6,058
- Profit (loss) carried forward -€78,978
down €78,978 (-27.6%), from €286,615 to €207,637
- Trade debts +€15,956
up €15,956 (+145.2%), from €10,991 to €26,947
- Gross operating margin -€70,137
down €70,137, from €21,847 to -€48,290
- Write-downs -€42,575
no longer reported in 2025 (was €42,575)
- Other operating charges +€21,194
up €21,194 (+201.8%), from €10,504 to €31,698
- Financial charges -€3,103
down €3,103 (-89.7%), from €3,458 to €355
of which Financial charges: -€2,625
- Financial income -€2,998
down €2,998 (-48.3%), from €6,213 to €3,214
of which Non-recurring financial income: -€2,997
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 | €377,264 | €311,301 | -€65,964 | -17.5% |
| Fixed assets | 21/28 | €3,026 | €3,871 | +€845 | +27.9% |
| Tangible fixed assets | 22/27 | €3,026 | €3,871 | +€845 | +27.9% |
| Plant, machinery and equipment | 23 | - | €2,691 | +€2,691 | |
| Furniture and vehicles | 24 | €3,026 | €1,180 | -€1,846 | -61.0% |
| Current assets | 29/58 | €374,238 | €307,429 | -€66,809 | -17.9% |
| Stocks and contracts in progress | 3 | €92,613 | €125,119 | +€32,505 | +35.1% |
| Stocks | 30/36 | €92,613 | €125,119 | +€32,505 | +35.1% |
| Amounts receivable within one year | 40/41 | €77,922 | €91,004 | +€13,082 | +16.8% |
| Trade receivables | 40 | €22,838 | €16,435 | -€6,402 | -28.0% |
| Other amounts receivable | 41 | €55,084 | €74,568 | +€19,484 | +35.4% |
| Cash at bank and in hand | 54/58 | €190,348 | €85,249 | -€105,098 | -55.2% |
| Deferred charges and accrued income | 490/1 | €13,356 | €6,058 | -€7,298 | -54.6% |
| Total equity and liabilities | 10/49 | €377,264 | €311,301 | -€65,964 | -17.5% |
| Equity | 10/15 | €359,376 | €280,399 | -€78,978 | -22.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €66,556 | €66,556 | = | 0.0% |
| Distributable reserves | 133 | €66,556 | €66,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,615 | €207,637 | -€78,978 | -27.6% |
| Amounts payable | 17/49 | €17,888 | €30,902 | +€13,014 | +72.8% |
| Amounts payable within one year | 42/48 | €17,797 | €30,902 | +€13,105 | +73.6% |
| Trade debts | 44 | €10,991 | €26,947 | +€15,956 | +145.2% |
| Suppliers | 440/4 | €10,991 | €26,947 | +€15,956 | +145.2% |
| Taxes, remuneration and social security | 45 | €6,567 | €3,955 | -€2,613 | -39.8% |
| Taxes | 450/3 | €3,310 | €698 | -€2,613 | -78.9% |
| Remuneration and social security | 454/9 | €3,257 | €3,257 | = | 0.0% |
| Other amounts payable | 47/48 | €238 | - | -€238 | |
| Accrued charges and deferred income | 492/3 | €91 | - | -€91 | |
| Remuneration, social security and pensions | 62 | €919 | - | -€919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,265 | €1,846 | -€2,419 | -56.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €42,575 | - | -€42,575 | |
| Other operating charges | 640/8 | €10,504 | €31,698 | +€21,194 | +201.8% |
| Gross operating margin | 9900 | €21,847 | -€48,290 | -€70,137 | |
| Operating profit (loss) | 9901 | -€36,416 | -€81,834 | -€45,418 | -124.7% |
| Financial income | 75/76B | €6,213 | €3,214 | -€2,998 | -48.3% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -15.5% |
| Non-recurring financial income | 76B | €6,205 | €3,208 | -€2,997 | -48.3% |
| Financial charges | 65/66B | €3,458 | €355 | -€3,103 | -89.7% |
| Recurring financial charges | 65 | €2,980 | €355 | -€2,625 | -88.1% |
| Non-recurring financial charges | 66B | €477 | - | -€477 | |
| Profit (loss) for the period before taxes | 9903 | -€33,661 | -€78,975 | -€45,314 | -134.6% |
| Income taxes | 67/77 | €137 | €3 | -€134 | -97.9% |
| Profit (loss) for the period | 9904 | -€33,798 | -€78,978 | -€45,180 | -133.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,798 | -€78,978 | -€45,180 | -133.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.