Auto Ferassi: 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 Ferassi
Largest movements
- Cash -€22,438
down €22,438 (-85.9%), from €26,116 to €3,678
mainly Other debts (-€29,614) and Net result for the year (-€18,818)
- Stocks and contracts +€10,650
up €10,650 (+67.6%), from €15,750 to €26,400
- Receivables within one year -€8,465
down €8,465 (-64.2%), from €13,180 to €4,715
of which Trade receivables: -€8,455
- Tangible fixed assets -€4,333
down €4,333 (-66.7%), from €6,500 to €2,167
- Trade debts +€34,513
up €34,513 (+834%), from €4,136 to €38,649
- Other debts -€29,614
down €29,614 (-63.2%), from €46,868 to €17,254
- Profit (loss) carried forward -€18,818
down €18,818 (-158%), from -€11,899 to -€30,717
- Tax, wage and social debts -€5,458
down €5,458 (-92.2%), from €5,922 to €464
of which Remuneration and social security: -€4,500
- Advances received -€5,210
no longer reported in 2025 (was €5,210)
- Turnover -€150,420
no longer reported in 2025 (was €150,420)
- Purchases and services -€148,609
no longer reported in 2025 (was €148,609)
- Gross operating margin -€18,459
down €18,459, from €4,310 to -€14,149
- Depreciation +€2,167
up €2,167 (+100%), from €2,167 to €4,333
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 | €62,636 | €38,049 | -€24,587 | -39.3% |
| Fixed assets | 21/28 | €6,500 | €2,167 | -€4,333 | -66.7% |
| Tangible fixed assets | 22/27 | €6,500 | €2,167 | -€4,333 | -66.7% |
| Furniture and vehicles | 24 | €6,500 | €2,167 | -€4,333 | -66.7% |
| Current assets | 29/58 | €56,136 | €35,883 | -€20,253 | -36.1% |
| Stocks and contracts in progress | 3 | €15,750 | €26,400 | +€10,650 | +67.6% |
| Stocks | 30/36 | €15,750 | €26,400 | +€10,650 | +67.6% |
| Amounts receivable within one year | 40/41 | €13,180 | €4,715 | -€8,465 | -64.2% |
| Trade receivables | 40 | €13,170 | €4,715 | -€8,455 | -64.2% |
| Other amounts receivable | 41 | €10 | - | -€10 | |
| Cash at bank and in hand | 54/58 | €26,116 | €3,678 | -€22,438 | -85.9% |
| Deferred charges and accrued income | 490/1 | €1,089 | €1,089 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,636 | €38,049 | -€24,587 | -39.3% |
| Equity | 10/15 | €501 | -€18,317 | -€18,818 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Share premium | 1100/10 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€11,899 | -€30,717 | -€18,818 | -158% |
| Amounts payable | 17/49 | €62,135 | €56,366 | -€5,769 | -9.3% |
| Amounts payable within one year | 42/48 | €62,135 | €56,366 | -€5,769 | -9.3% |
| Trade debts | 44 | €4,136 | €38,649 | +€34,513 | +834% |
| Suppliers | 440/4 | €4,136 | €38,649 | +€34,513 | +834% |
| Advances received on contracts in progress | 46 | €5,210 | - | -€5,210 | |
| Taxes, remuneration and social security | 45 | €5,922 | €464 | -€5,458 | -92.2% |
| Taxes | 450/3 | €1,422 | €464 | -€958 | -67.4% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €46,868 | €17,254 | -€29,614 | -63.2% |
| Turnover | 70 | €150,420 | - | -€150,420 | |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €148,609 | - | -€148,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,167 | €4,333 | +€2,167 | +100% |
| Other operating charges | 640/8 | €1,615 | €260 | -€1,355 | -83.9% |
| Non-recurring operating charges | 66A | €13 | - | -€13 | |
| Gross operating margin | 9900 | €4,310 | -€14,149 | -€18,459 | |
| Operating profit (loss) | 9901 | €516 | -€18,743 | -€19,259 | |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €145 | €75 | -€70 | -48.2% |
| Recurring financial charges | 65 | €145 | €75 | -€70 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €433 | -€18,818 | -€19,250 | |
| Profit (loss) for the period | 9904 | €433 | -€18,818 | -€19,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €433 | -€18,818 | -€19,250 |
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 31 October 2026 via checked.be.