AUTO EXPERT: 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 EXPERT
Largest movements
- Receivables within one year +€5,685
up €5,685 (+69.8%), from €8,145 to €13,830
of which Trade receivables: +€6,671
- Cash -€152
down €152 (-22.5%), from €676 to €524
mainly Receivables within one year (-€5,685) and Advances received (-€1,279)
- Other debts +€8,459
new in 2025: €8,459
- Advances received -€1,279
no longer reported in 2025 (was €1,279)
- Trade debts -€1,050
down €1,050 (-65.2%), from €1,611 to €561
- Profit (loss) carried forward -€938
down €938 (-7.4%), from -€12,730 to -€13,668
- Tax, wage and social debts +€341
up €341 (+552.3%), from €62 to €402
- Depreciation -€1,042
no longer reported in 2025 (was €1,042)
- Gross operating margin -€680
down €680 (-763.9%), from -€89 to -€768
- Other operating charges +€63
new in 2025: €63
- Financial income +€10
new in 2025: €10
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 | €8,821 | €14,354 | +€5,533 | +62.7% |
| Current assets | 29/58 | €8,821 | €14,354 | +€5,533 | +62.7% |
| Amounts receivable within one year | 40/41 | €8,145 | €13,830 | +€5,685 | +69.8% |
| Trade receivables | 40 | €379 | €7,050 | +€6,671 | +1759.7% |
| Other amounts receivable | 41 | €7,766 | €6,780 | -€986 | -12.7% |
| Cash at bank and in hand | 54/58 | €676 | €524 | -€152 | -22.5% |
| Total equity and liabilities | 10/49 | €8,821 | €14,354 | +€5,533 | +62.7% |
| Equity | 10/15 | €5,870 | €4,932 | -€938 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,730 | -€13,668 | -€938 | -7.4% |
| Amounts payable | 17/49 | €2,951 | €9,422 | +€6,471 | +219.3% |
| Amounts payable within one year | 42/48 | €2,951 | €9,422 | +€6,471 | +219.3% |
| Trade debts | 44 | €1,611 | €561 | -€1,050 | -65.2% |
| Suppliers | 440/4 | €1,611 | €561 | -€1,050 | -65.2% |
| Advances received on contracts in progress | 46 | €1,279 | - | -€1,279 | |
| Taxes, remuneration and social security | 45 | €62 | €402 | +€341 | +552.3% |
| Taxes | 450/3 | €62 | €402 | +€341 | +552.3% |
| Other amounts payable | 47/48 | - | €8,459 | +€8,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | - | -€1,042 | |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€89 | -€768 | -€680 | -763.9% |
| Operating profit (loss) | 9901 | -€1,131 | -€832 | +€299 | +26.4% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €109 | €116 | +€7 | +6.2% |
| Recurring financial charges | 65 | €109 | €116 | +€7 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,240 | -€938 | +€302 | +24.4% |
| Profit (loss) for the period | 9904 | -€1,240 | -€938 | +€302 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,240 | -€938 | +€302 | +24.4% |
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 10 October 2026 via checked.be.