AUTO INSTRUCTION: 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 INSTRUCTION
Largest movements
- Receivables within one year -€9,658
down €9,658 (-24.5%), from €39,423 to €29,765
of which Other amounts receivable: -€7,776
- Tangible fixed assets -€5,999
down €5,999 (-9.2%), from €65,475 to €59,475
of which Furniture and vehicles: -€5,568
- Trade debts -€10,050
down €10,050 (-81.7%), from €12,303 to €2,253
- Debts after one year -€4,978
down €4,978 (-13.1%), from €37,861 to €32,883
- Tax, wage and social debts -€4,445
down €4,445 (-41.5%), from €10,720 to €6,276
of which Remuneration and social security: -€2,576
- Current portion of long-term debt +€2,873
up €2,873 (+22.1%), from €13,003 to €15,876
- Gross operating margin +€28,188
up €28,188 (+18.7%), from €150,402 to €178,590
- Staff costs +€25,091
up €25,091 (+21.1%), from €118,658 to €143,749
- Depreciation +€3,268
up €3,268 (+14.5%), from €22,607 to €25,875
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 | €145,729 | €128,696 | -€17,034 | -11.7% |
| Fixed assets | 21/28 | €74,928 | €68,928 | -€5,999 | -8.0% |
| Tangible fixed assets | 22/27 | €65,475 | €59,475 | -€5,999 | -9.2% |
| Plant, machinery and equipment | 23 | €862 | €431 | -€431 | -50.0% |
| Furniture and vehicles | 24 | €64,613 | €59,044 | -€5,568 | -8.6% |
| Financial fixed assets | 28 | €9,453 | €9,453 | = | 0.0% |
| Current assets | 29/58 | €70,802 | €59,767 | -€11,034 | -15.6% |
| Amounts receivable within one year | 40/41 | €39,423 | €29,765 | -€9,658 | -24.5% |
| Trade receivables | 40 | €28,458 | €26,576 | -€1,882 | -6.6% |
| Other amounts receivable | 41 | €10,965 | €3,189 | -€7,776 | -70.9% |
| Cash at bank and in hand | 54/58 | €29,519 | €29,578 | +€59 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,859 | €424 | -€1,435 | -77.2% |
| Total equity and liabilities | 10/49 | €145,729 | €128,696 | -€17,034 | -11.7% |
| Equity | 10/15 | €71,842 | €71,408 | -€434 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,827 | €32,827 | = | 0.0% |
| Distributable reserves | 133 | €32,827 | €32,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,415 | €19,981 | -€434 | -2.1% |
| Amounts payable | 17/49 | €73,887 | €57,287 | -€16,600 | -22.5% |
| Amounts payable after more than one year | 17 | €37,861 | €32,883 | -€4,978 | -13.1% |
| Financial debts | 170/4 | €37,861 | €32,883 | -€4,978 | -13.1% |
| Amounts payable within one year | 42/48 | €36,026 | €24,404 | -€11,622 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €13,003 | €15,876 | +€2,873 | +22.1% |
| Trade debts | 44 | €12,303 | €2,253 | -€10,050 | -81.7% |
| Suppliers | 440/4 | €12,303 | €2,253 | -€10,050 | -81.7% |
| Taxes, remuneration and social security | 45 | €10,720 | €6,276 | -€4,445 | -41.5% |
| Taxes | 450/3 | €6,602 | €4,733 | -€1,869 | -28.3% |
| Remuneration and social security | 454/9 | €4,118 | €1,543 | -€2,576 | -62.5% |
| Non-recurring operating income | 76A | - | €5,850 | +€5,850 | |
| Remuneration, social security and pensions | 62 | €118,658 | €143,749 | +€25,091 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,607 | €25,875 | +€3,268 | +14.5% |
| Other operating charges | 640/8 | €3,727 | €4,856 | +€1,129 | +30.3% |
| Gross operating margin | 9900 | €150,402 | €178,590 | +€28,188 | +18.7% |
| Operating profit (loss) | 9901 | €5,410 | €4,110 | -€1,300 | -24.0% |
| Financial income | 75/76B | €0 | €23 | +€23 | +225200.0% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +225200.0% |
| Financial charges | 65/66B | €2,441 | €3,657 | +€1,215 | +49.8% |
| Recurring financial charges | 65 | €2,441 | €3,657 | +€1,215 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €2,969 | €476 | -€2,493 | -84.0% |
| Income taxes | 67/77 | €863 | €910 | +€47 | +5.4% |
| Profit (loss) for the period | 9904 | €2,106 | -€434 | -€2,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,106 | -€434 | -€2,540 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.