AUTO FIRST: 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 FIRST
Largest movements
- Receivables within one year +€154,500
up €154,500 (+34.3%), from €451,000 to €605,500
of which Other amounts receivable: +€240,500
- Other debts +€85,041
up €85,041 (+35.1%), from €242,373 to €327,414
- Profit (loss) carried forward +€83,112
up €83,112 (+36.1%), from -€230,368 to -€147,256
- Accrued charges and deferred income -€16,000
down €16,000 (-51.6%), from €31,000 to €15,000
- Financial income -€17,287
down €17,287 (-83.2%), from €20,787 to €3,500
- Financial charges -€2,922
down €2,922 (-16.1%), from €18,162 to €15,240
- Gross operating margin +€1,764
up €1,764 (+1.8%), from €95,738 to €97,501
- Depreciation -€1,438
down €1,438 (-44.1%), from €3,260 to €1,823
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 | €498,157 | €650,098 | +€151,941 | +30.5% |
| Fixed assets | 21/28 | €9,152 | €7,329 | -€1,823 | -19.9% |
| Tangible fixed assets | 22/27 | €9,152 | €7,329 | -€1,823 | -19.9% |
| Plant, machinery and equipment | 23 | €8,447 | €7,329 | -€1,118 | -13.2% |
| Furniture and vehicles | 24 | €705 | - | -€705 | |
| Current assets | 29/58 | €489,005 | €642,768 | +€153,763 | +31.4% |
| Amounts receivable within one year | 40/41 | €451,000 | €605,500 | +€154,500 | +34.3% |
| Trade receivables | 40 | €86,000 | - | -€86,000 | |
| Other amounts receivable | 41 | €365,000 | €605,500 | +€240,500 | +65.9% |
| Cash at bank and in hand | 54/58 | €2,834 | €2,158 | -€676 | -23.9% |
| Deferred charges and accrued income | 490/1 | €35,171 | €35,111 | -€61 | -0.2% |
| Total equity and liabilities | 10/49 | €498,157 | €650,098 | +€151,941 | +30.5% |
| Equity | 10/15 | €221,492 | €304,604 | +€83,112 | +37.5% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,368 | -€147,256 | +€83,112 | +36.1% |
| Amounts payable | 17/49 | €276,665 | €345,494 | +€68,829 | +24.9% |
| Amounts payable within one year | 42/48 | €245,665 | €330,494 | +€84,829 | +34.5% |
| Trade debts | 44 | €541 | €931 | +€390 | +72.2% |
| Suppliers | 440/4 | €541 | €931 | +€390 | +72.2% |
| Taxes, remuneration and social security | 45 | €2,751 | €2,148 | -€602 | -21.9% |
| Taxes | 450/3 | €2,751 | €2,148 | -€602 | -21.9% |
| Other amounts payable | 47/48 | €242,373 | €327,414 | +€85,041 | +35.1% |
| Accrued charges and deferred income | 492/3 | €31,000 | €15,000 | -€16,000 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €1,823 | -€1,438 | -44.1% |
| Other operating charges | 640/8 | €1,059 | €827 | -€232 | -21.9% |
| Non-recurring operating charges | 66A | €188 | - | -€188 | |
| Gross operating margin | 9900 | €95,738 | €97,501 | +€1,764 | +1.8% |
| Operating profit (loss) | 9901 | €91,231 | €94,852 | +€3,621 | +4.0% |
| Financial income | 75/76B | €20,787 | €3,500 | -€17,287 | -83.2% |
| Recurring financial income | 75 | €20,787 | €3,500 | -€17,287 | -83.2% |
| Financial charges | 65/66B | €18,162 | €15,240 | -€2,922 | -16.1% |
| Recurring financial charges | 65 | €18,162 | €15,240 | -€2,922 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €93,856 | €83,112 | -€10,744 | -11.4% |
| Profit (loss) for the period | 9904 | €93,856 | €83,112 | -€10,744 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,856 | €83,112 | -€10,744 | -11.4% |
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 9 October 2026 via checked.be.