AUTO GLAS CENTER: 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 GLAS CENTER
Largest movements
- Receivables within one year -€73,572
down €73,572 (-12.2%), from €603,523 to €529,952
of which Other amounts receivable: -€68,772
- Cash +€59,738
up €59,738 (+126%), from €47,459 to €107,197
mainly Net result for the year (+€155,041) and Depreciation (+€103,334)
- Tangible fixed assets -€52,140
down €52,140 (-6.5%), from €800,292 to €748,152
of which Land and buildings: -€32,525
- Deferred charges and accrued income +€37,197
up €37,197 (+330%), from €11,259 to €48,456
- Current portion of long-term debt -€74,948
down €74,948 (-61.9%), from €121,172 to €46,225
- Trade debts +€47,276
up €47,276 (+52.1%), from €90,826 to €138,102
- Debts after one year -€21,014
no longer reported in 2026 (was €21,014)
- Staff costs +€65,794
up €65,794 (+11.8%), from €557,040 to €622,834
- Gross operating margin -€57,902
down €57,902 (-5.8%), from €1.0m to €947,893
- Taxes -€56,147
down €56,147 (-52.7%), from €106,588 to €50,441
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,920,536 | €1,876,239 | -€44,297 | -2.3% |
| Fixed assets | 21/28 | €801,139 | €748,998 | -€52,140 | -6.5% |
| Tangible fixed assets | 22/27 | €800,292 | €748,152 | -€52,140 | -6.5% |
| Land and buildings | 22 | €476,502 | €443,977 | -€32,525 | -6.8% |
| Plant, machinery and equipment | 23 | €16,545 | €7,324 | -€9,221 | -55.7% |
| Furniture and vehicles | 24 | €145,430 | €147,118 | +€1,687 | +1.2% |
| Leasing and similar rights | 25 | €6,598 | - | -€6,598 | |
| Other tangible fixed assets | 26 | €155,216 | €149,733 | -€5,483 | -3.5% |
| Financial fixed assets | 28 | €846 | €846 | = | 0.0% |
| Current assets | 29/58 | €1,119,397 | €1,127,240 | +€7,843 | +0.7% |
| Amounts receivable within one year | 40/41 | €603,523 | €529,952 | -€73,572 | -12.2% |
| Trade receivables | 40 | €388,351 | €383,552 | -€4,799 | -1.2% |
| Other amounts receivable | 41 | €215,172 | €146,400 | -€68,772 | -32.0% |
| Current investments | 50/53 | €457,156 | €441,636 | -€15,520 | -3.4% |
| Cash at bank and in hand | 54/58 | €47,459 | €107,197 | +€59,738 | +126% |
| Deferred charges and accrued income | 490/1 | €11,259 | €48,456 | +€37,197 | +330% |
| Total equity and liabilities | 10/49 | €1,920,536 | €1,876,239 | -€44,297 | -2.3% |
| Equity | 10/15 | €1,589,327 | €1,592,250 | +€2,923 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,527,327 | €1,530,250 | +€2,923 | +0.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,521,127 | €1,524,050 | +€2,923 | +0.2% |
| Amounts payable | 17/49 | €331,209 | €283,989 | -€47,220 | -14.3% |
| Amounts payable after more than one year | 17 | €21,014 | - | -€21,014 | |
| Trade debts | 175 | €21,014 | - | -€21,014 | |
| Amounts payable within one year | 42/48 | €310,195 | €283,989 | -€26,206 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €121,172 | €46,225 | -€74,948 | -61.9% |
| Trade debts | 44 | €90,826 | €138,102 | +€47,276 | +52.1% |
| Suppliers | 440/4 | €90,826 | €138,102 | +€47,276 | +52.1% |
| Taxes, remuneration and social security | 45 | €98,197 | €99,662 | +€1,465 | +1.5% |
| Taxes | 450/3 | €55,178 | €35,107 | -€20,071 | -36.4% |
| Remuneration and social security | 454/9 | €43,019 | €64,555 | +€21,536 | +50.1% |
| Non-recurring operating income | 76A | - | €11,275 | +€11,275 | |
| Remuneration, social security and pensions | 62 | €557,040 | €622,834 | +€65,794 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,768 | €103,334 | +€6,566 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,647 | €10,168 | -€5,478 | -35.0% |
| Other operating charges | 640/8 | €5,863 | €5,692 | -€170 | -2.9% |
| Gross operating margin | 9900 | €1,005,795 | €947,893 | -€57,902 | -5.8% |
| Operating profit (loss) | 9901 | €330,478 | €205,865 | -€124,614 | -37.7% |
| Financial income | 75/76B | €5,546 | €4,508 | -€1,038 | -18.7% |
| Recurring financial income | 75 | €5,546 | €4,508 | -€1,038 | -18.7% |
| Financial charges | 65/66B | €6,407 | €4,891 | -€1,516 | -23.7% |
| Recurring financial charges | 65 | €6,407 | €4,891 | -€1,516 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €329,617 | €205,482 | -€124,135 | -37.7% |
| Income taxes | 67/77 | €106,588 | €50,441 | -€56,147 | -52.7% |
| Profit (loss) for the period | 9904 | €223,029 | €155,041 | -€67,989 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €223,029 | €155,041 | -€67,989 | -30.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.