AUTO FRANK: 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.
What changed
AUTO FRANK
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€413,288
2024 · €194,014+€219,274
Equity
€2.5m
2024 · €2.6m-€69,712
Cash
€605,886
2024 · €467,189+€138,697
Balance sheet total
€5.8m
2024 · €6.4m-€538,384
Largest movements
Assets
- Stocks and contracts -€713,517
down €713,517 (-15.6%), from €4.6m to €3.8m
- Cash +€138,697
up €138,697 (+29.7%), from €467,189 to €605,886
mainly Stocks and contracts (+€713,517) and Net result for the year (+€413,288)
- Tangible fixed assets +€81,835
up €81,835 (+11.1%), from €739,033 to €820,869
of which Furniture and vehicles: +€122,314
Equity and liabilities
- Current portion of long-term debt -€680,999
down €680,999 (-42.7%), from €1.6m to €913,574
- Other debts +€228,977
up €228,977 (+35.5%), from €645,135 to €874,112
- Tax, wage and social debts +€133,750
up €133,750 (+401%), from €33,363 to €167,113
of which Taxes: +€127,844
- Trade debts -€98,845
down €98,845 (-31.0%), from €318,480 to €219,635
- Reserves -€69,712
down €69,712 (-3.5%), from €2.0m to €1.9m
of which Distributable reserves: -€69,712
Income statement
- Turnover +€2.5m
up €2.5m (+15.0%), from €16.8m to €19.3m
- Goods and materials +€2.1m
up €2.1m (+13.8%), from €15.4m to €17.5m
of which Change in stocks: decrease (increase): +€1.9m
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.
Result 2024
€194,014
Turnover
+€2.5m
Other operating income
-€21,029
Goods and materials
-€2.1m
Services and other goods
-€42,149
Staff costs
-€19,704
Depreciation
-€17,783
Other operating charges
+€12,099
Other operating items
-€36,814
Financial income
-€5,104
Financial charges
+€28,324
Taxes
-€78,460
Result 2025
€413,288
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.6m
Investment
-€190,374
Financing
-€1.3m
Cash 2024
€467,189
From operations (derived)
+€1.6m
Net result for the year
+€413,288
Depreciation
+€108,539
Stocks and contracts
+€713,517
Receivables within one year
+€45,752
Deferred charges and accrued income
-€353
Trade debts
-€98,845
Tax, wage and social debts
+€133,750
Advances received
+€34,165
Other debts
+€228,977
Accrued charges and deferred income
+€48,905
Investment (derived)
-€190,374
Investment in fixed assets (net)
-€190,374
Financing
-€1.3m
Debts after one year
-€66,907
Current portion of long-term debt
-€680,999
Short-term financial debts
-€67,719
Contributions, distributions and other
-€483,000
Cash 2025
€605,886
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,359,496 | €5,821,112 | -€538,384 | -8.5% |
| Fixed assets | 21/28 | €739,322 | €821,157 | +€81,835 | +11.1% |
| Tangible fixed assets | 22/27 | €739,033 | €820,869 | +€81,835 | +11.1% |
| Land and buildings | 22 | €511,903 | €498,494 | -€13,409 | -2.6% |
| Plant, machinery and equipment | 23 | €44,651 | €52,897 | +€8,246 | +18.5% |
| Furniture and vehicles | 24 | €72,091 | €194,405 | +€122,314 | +170% |
| Other tangible fixed assets | 26 | €110,388 | €75,073 | -€35,316 | -32.0% |
| Financial fixed assets | 28 | €289 | €289 | = | 0.0% |
| Other financial fixed assets | 284/8 | €289 | €289 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €289 | €289 | = | 0.0% |
| Current assets | 29/58 | €5,620,174 | €4,999,955 | -€620,219 | -11.0% |
| Stocks and contracts in progress | 3 | €4,561,150 | €3,847,634 | -€713,517 | -15.6% |
| Stocks | 30/36 | €4,561,150 | €3,847,634 | -€713,517 | -15.6% |
| Goods purchased for resale | 34 | €4,561,150 | €3,847,634 | -€713,517 | -15.6% |
| Amounts receivable within one year | 40/41 | €569,023 | €523,271 | -€45,752 | -8.0% |
| Trade receivables | 40 | €430,661 | €523,271 | +€92,609 | +21.5% |
| Other amounts receivable | 41 | €138,362 | €0 | -€138,362 | -100% |
| Cash at bank and in hand | 54/58 | €467,189 | €605,886 | +€138,697 | +29.7% |
| Deferred charges and accrued income | 490/1 | €22,812 | €23,165 | +€353 | +1.5% |
| Total equity and liabilities | 10/49 | €6,359,496 | €5,821,112 | -€538,384 | -8.5% |
| Equity | 10/15 | €2,562,368 | €2,492,656 | -€69,712 | -2.7% |
| Contributions | 10/11 | €585,000 | €585,000 | = | 0.0% |
| Reserves | 13 | €1,977,368 | €1,907,656 | -€69,712 | -3.5% |
| Non-distributable reserves | 130/1 | €65,000 | €65,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65,000 | €65,000 | = | 0.0% |
| Distributable reserves | 133 | €1,912,368 | €1,842,656 | -€69,712 | -3.6% |
| Amounts payable | 17/49 | €3,797,128 | €3,328,456 | -€468,672 | -12.3% |
| Amounts payable after more than one year | 17 | €932,651 | €865,744 | -€66,907 | -7.2% |
| Financial debts | 170/4 | €932,651 | €865,744 | -€66,907 | -7.2% |
| Subordinated loans | 170 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 173 | €432,651 | €365,744 | -€66,907 | -15.5% |
| Amounts payable within one year | 42/48 | €2,819,270 | €2,368,600 | -€450,670 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €1,594,573 | €913,574 | -€680,999 | -42.7% |
| Financial debts | 43 | €67,719 | €0 | -€67,719 | -100% |
| Credit institutions | 430/8 | €67,719 | €0 | -€67,719 | -100% |
| Trade debts | 44 | €318,480 | €219,635 | -€98,845 | -31.0% |
| Suppliers | 440/4 | €318,480 | €219,635 | -€98,845 | -31.0% |
| Advances received on contracts in progress | 46 | €160,000 | €194,165 | +€34,165 | +21.4% |
| Taxes, remuneration and social security | 45 | €33,363 | €167,113 | +€133,750 | +401% |
| Taxes | 450/3 | €4,383 | €132,227 | +€127,844 | +2,917% |
| Remuneration and social security | 454/9 | €28,981 | €34,886 | +€5,906 | +20.4% |
| Other amounts payable | 47/48 | €645,135 | €874,112 | +€228,977 | +35.5% |
| Accrued charges and deferred income | 492/3 | €45,207 | €94,112 | +€48,905 | +108% |
| Operating income | 70/76A | €16,880,576 | €19,342,185 | +€2.5m | +14.6% |
| Turnover | 70 | €16,816,901 | €19,336,352 | +€2.5m | +15.0% |
| Other operating income | 74 | €26,861 | €5,833 | -€21,029 | -78.3% |
| Non-recurring operating income | 76A | €36,814 | €0 | -€36,814 | -100% |
| Operating charges | 60/66A | €16,435,864 | €18,622,960 | +€2.2m | +13.3% |
| Goods for resale, raw materials and consumables | 60 | €15,406,933 | €17,526,492 | +€2.1m | +13.8% |
| Purchases | 600/8 | €16,629,055 | €16,812,976 | +€183,920 | +1.1% |
| Change in stocks: decrease (increase) | 609 | -€1,222,122 | €713,517 | +€1.9m | |
| Services and other goods | 61 | €671,293 | €713,442 | +€42,149 | +6.3% |
| Remuneration, social security and pensions | 62 | €224,523 | €244,227 | +€19,704 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,755 | €108,539 | +€17,783 | +19.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €42,360 | €30,261 | -€12,099 | -28.6% |
| Operating profit (loss) | 9901 | €444,712 | €719,225 | +€274,513 | +61.7% |
| Financial income | 75/76B | €5,121 | €17 | -€5,104 | -99.7% |
| Recurring financial income | 75 | €5,121 | €17 | -€5,104 | -99.7% |
| Income from current assets | 751 | €4,913 | €0 | -€4,913 | -100% |
| Other financial income | 752/9 | €208 | €17 | -€190 | -91.6% |
| Financial charges | 65/66B | €194,180 | €165,856 | -€28,324 | -14.6% |
| Recurring financial charges | 65 | €194,180 | €165,856 | -€28,324 | -14.6% |
| Debt charges | 650 | €189,831 | €160,969 | -€28,862 | -15.2% |
| Other financial charges | 652/9 | €4,349 | €4,887 | +€538 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €255,653 | €553,386 | +€297,733 | +116% |
| Income taxes | 67/77 | €61,638 | €140,098 | +€78,460 | +127% |
| Taxes | 670/3 | €100,000 | €140,098 | +€40,098 | +40.1% |
| Tax adjustments and reversals of tax provisions | 77 | €38,362 | €0 | -€38,362 | -100% |
| Profit (loss) for the period | 9904 | €194,014 | €413,288 | +€219,274 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €194,014 | €413,288 | +€219,274 | +113% |
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 19 October 2026 via checked.be.