AUTO HANSEN: what changed
Two fiscal 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 HANSEN
Largest movements
- Receivables after one year -€39,500
down €39,500 (-60.8%), from €65,000 to €25,500
- Receivables within one year +€12,894
up €12,894 (+271.9%), from €4,742 to €17,636
of which Other amounts receivable: +€7,850
- Stocks and contracts +€8,550
up €8,550 (+3.7%), from €231,011 to €239,561
- Cash -€7,479
down €7,479 (-88.5%), from €8,448 to €969
mainly Other debts (-€27,000) and Tax, wage and social debts (-€21,094)
- Other debts -€27,000
no longer reported in 2025 (was €27,000)
- Tax, wage and social debts -€21,094
down €21,094 (-90.5%), from €23,319 to €2,225
of which Taxes: -€20,943
- Short-term financial debts +€18,777
up €18,777 (+751.1%), from €2,500 to €21,277
- Current portion of long-term debt +€4,000
new in 2025: €4,000
- Gross operating margin -€108,284
down €108,284 (-95.2%), from €113,711 to €5,427
- Taxes -€21,588
down €21,588 (-97.9%), from €22,057 to €469
- Financial charges -€2,013
down €2,013 (-40.1%), from €5,019 to €3,006
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 | €322,480 | €296,755 | -€25,725 | -8.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,128 | €7,909 | -€1,219 | -13.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,128 | €7,909 | -€1,219 | -13.4% |
| Plant, machinery and equipment | 23 | €7,288 | €5,448 | -€1,840 | -25.2% |
| Furniture and vehicles | 24 | €664 | €1,619 | +€955 | +143.7% |
| Other tangible fixed assets | 26 | €1,175 | €841 | -€334 | -28.4% |
| Current assets | 29/58 | €313,352 | €288,846 | -€24,507 | -7.8% |
| Amounts receivable after more than one year | 29 | €65,000 | €25,500 | -€39,500 | -60.8% |
| Other amounts receivable | 291 | €65,000 | €25,500 | -€39,500 | -60.8% |
| Stocks and contracts in progress | 3 | €231,011 | €239,561 | +€8,550 | +3.7% |
| Stocks | 30/36 | €231,011 | €239,561 | +€8,550 | +3.7% |
| Amounts receivable within one year | 40/41 | €4,742 | €17,636 | +€12,894 | +271.9% |
| Trade receivables | 40 | €4,742 | €9,786 | +€5,044 | +106.4% |
| Other amounts receivable | 41 | - | €7,850 | +€7,850 | |
| Cash at bank and in hand | 54/58 | €8,448 | €969 | -€7,479 | -88.5% |
| Deferred charges and accrued income | 490/1 | €4,152 | €5,180 | +€1,028 | +24.8% |
| Total equity and liabilities | 10/49 | €322,480 | €296,755 | -€25,725 | -8.0% |
| Equity | 10/15 | €263,715 | €261,810 | -€1,905 | -0.7% |
| Contributions | 10/11 | €110,250 | €110,250 | = | 0.0% |
| Reserves | 13 | €153,465 | €153,465 | = | 0.0% |
| Distributable reserves | 133 | €153,465 | €153,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,905 | -€1,905 | |
| Amounts payable | 17/49 | €58,765 | €34,945 | -€23,820 | -40.5% |
| Amounts payable within one year | 42/48 | €58,318 | €34,483 | -€23,835 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,000 | +€4,000 | |
| Financial debts | 43 | €2,500 | €21,277 | +€18,777 | +751.1% |
| Credit institutions | 430/8 | €2,500 | €21,277 | +€18,777 | +751.1% |
| Trade debts | 44 | €5,500 | €6,981 | +€1,481 | +26.9% |
| Suppliers | 440/4 | €5,500 | €6,981 | +€1,481 | +26.9% |
| Taxes, remuneration and social security | 45 | €23,319 | €2,225 | -€21,094 | -90.5% |
| Taxes | 450/3 | €23,083 | €2,140 | -€20,943 | -90.7% |
| Remuneration and social security | 454/9 | €236 | €85 | -€151 | -64.1% |
| Other amounts payable | 47/48 | €27,000 | - | -€27,000 | |
| Accrued charges and deferred income | 492/3 | €446 | €462 | +€15 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,705 | €2,763 | +€58 | +2.1% |
| Other operating charges | 640/8 | €2,587 | €2,141 | -€446 | -17.2% |
| Gross operating margin | 9900 | €113,711 | €5,427 | -€108,284 | -95.2% |
| Operating profit (loss) | 9901 | €108,418 | €523 | -€107,895 | -99.5% |
| Financial income | 75/76B | €1,004 | €1,046 | +€43 | +4.3% |
| Recurring financial income | 75 | €1,004 | €1,046 | +€43 | +4.3% |
| Financial charges | 65/66B | €5,019 | €3,006 | -€2,013 | -40.1% |
| Recurring financial charges | 65 | €5,019 | €3,006 | -€2,013 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €104,403 | -€1,436 | -€105,839 | |
| Income taxes | 67/77 | €22,057 | €469 | -€21,588 | -97.9% |
| Profit (loss) for the period | 9904 | €82,346 | -€1,905 | -€84,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €82,346 | -€1,905 | -€84,252 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.