AUTO.IT: 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.
What changed
AUTO.IT
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
-€36,936
31-12-2024 · -€165,734+€128,797
Equity
-€279,544
31-12-2024 · -€242,608-€36,936
Cash
€455,364
31-12-2024 · €590,220-€134,856
Balance sheet total
€11.2m
31-12-2024 · €7.3m+€3.9m
Largest movements
Assets
- Receivables within one year +€2.6m
up €2.6m (+233.6%), from €1.1m to €3.7m
of which Trade receivables: +€2.1m
- Stocks and contracts +€1.6m
up €1.6m (+30.2%), from €5.1m to €6.7m
- Cash -€134,856
down €134,856 (-22.8%), from €590,220 to €455,364
mainly Receivables within one year (-€2.6m) and Stocks and contracts (-€1.6m)
Equity and liabilities
- Short-term financial debts +€3.9m
up €3.9m (+95.3%), from €4.1m to €8.0m
of which Other loans: +€4.0m
- Trade debts +€700,138
up €700,138 (+59.6%), from €1.2m to €1.9m
- Other debts -€536,070
down €536,070 (-30.3%), from €1.8m to €1.2m
- Accrued charges and deferred income -€115,801
down €115,801 (-72.1%), from €160,523 to €44,722
Income statement
- Goods and materials +€3.1m
up €3.1m (+13.4%), from €22.8m to €25.8m
of which Purchases: +€8.2m
- Turnover +€3.0m
up €3.0m (+11.7%), from €25.9m to €28.9m
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024
-€165,734
Turnover
+€3.0m
Other operating income
-€165,384
Goods and materials
-€3.1m
Services and other goods
+€58,598
Staff costs
+€59,496
Depreciation
+€35,048
Write-downs
+€38,662
Other operating charges
-€11,234
Financial income
-€9,120
Financial charges
+€154,221
Taxes
+€137
Result 31-12-2025
-€36,936
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€3.9m
Investment
-€46,509
Financing
+€3.8m
Cash 31-12-2024
€590,220
From operations (derived)
-€3.9m
Net result for the year
-€36,936
Depreciation
+€81,334
Stocks and contracts
-€1.6m
Receivables within one year
-€2.6m
Deferred charges and accrued income
+€89,178
Trade debts
+€700,138
Tax, wage and social debts
+€31,085
Advances received
+€10,791
Other debts
-€536,070
Accrued charges and deferred income
-€115,801
Investment (derived)
-€46,509
Investment in fixed assets (net)
-€46,509
Financing
+€3.8m
Debts after one year
-€21,781
Current portion of long-term debt
-€15,147
Short-term financial debts
+€3.9m
Cash 31-12-2025
€455,364
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,321,767 | €11,219,418 | +€3.9m | +53.2% |
| Fixed assets | 21/28 | €328,995 | €294,170 | -€34,825 | -10.6% |
| Tangible fixed assets | 22/27 | €327,745 | €288,310 | -€39,435 | -12.0% |
| Plant, machinery and equipment | 23 | €3,972 | €30,533 | +€26,561 | +668.8% |
| Furniture and vehicles | 24 | €13,338 | €9,981 | -€3,356 | -25.2% |
| Other tangible fixed assets | 26 | €310,435 | €247,796 | -€62,639 | -20.2% |
| Financial fixed assets | 28 | €1,250 | €5,860 | +€4,610 | +368.8% |
| Other financial fixed assets | 284/8 | €1,250 | €5,860 | +€4,610 | +368.8% |
| Amounts receivable and cash guarantees | 285/8 | €1,250 | €5,860 | +€4,610 | +368.8% |
| Current assets | 29/58 | €6,992,772 | €10,925,248 | +€3.9m | +56.2% |
| Stocks and contracts in progress | 3 | €5,143,050 | €6,697,395 | +€1.6m | +30.2% |
| Stocks | 30/36 | €5,143,050 | €6,697,395 | +€1.6m | +30.2% |
| Goods purchased for resale | 34 | €5,143,050 | €6,697,395 | +€1.6m | +30.2% |
| Amounts receivable within one year | 40/41 | €1,114,054 | €3,716,218 | +€2.6m | +233.6% |
| Trade receivables | 40 | €997,247 | €3,089,569 | +€2.1m | +209.8% |
| Other amounts receivable | 41 | €116,807 | €626,650 | +€509,843 | +436.5% |
| Cash at bank and in hand | 54/58 | €590,220 | €455,364 | -€134,856 | -22.8% |
| Deferred charges and accrued income | 490/1 | €145,449 | €56,271 | -€89,178 | -61.3% |
| Total equity and liabilities | 10/49 | €7,321,767 | €11,219,418 | +€3.9m | +53.2% |
| Equity | 10/15 | -€242,608 | -€279,544 | -€36,936 | -15.2% |
| Contributions | 10/11 | €570,000 | €570,000 | = | 0.0% |
| Capital | 10 | €570,000 | €570,000 | = | 0.0% |
| Issued capital | 100 | €570,000 | €570,000 | = | 0.0% |
| Reserves | 13 | €57,000 | €57,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,000 | €57,000 | = | 0.0% |
| Legal reserve | 130 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€869,608 | -€906,544 | -€36,936 | -4.2% |
| Amounts payable | 17/49 | €7,564,375 | €11,498,962 | +€3.9m | +52.0% |
| Amounts payable after more than one year | 17 | €21,781 | - | -€21,781 | |
| Financial debts | 170/4 | €21,781 | - | -€21,781 | |
| Credit institutions | 173 | €21,781 | - | -€21,781 | |
| Amounts payable within one year | 42/48 | €7,382,071 | €11,454,240 | +€4.1m | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €36,927 | €21,781 | -€15,147 | -41.0% |
| Financial debts | 43 | €4,073,068 | €7,954,439 | +€3.9m | +95.3% |
| Credit institutions | 430/8 | €227,304 | €62,175 | -€165,129 | -72.6% |
| Other loans | 439 | €3,845,764 | €7,892,264 | +€4.0m | +105.2% |
| Trade debts | 44 | €1,174,204 | €1,874,342 | +€700,138 | +59.6% |
| Suppliers | 440/4 | €1,174,204 | €1,874,342 | +€700,138 | +59.6% |
| Advances received on contracts in progress | 46 | €1,240 | €12,030 | +€10,791 | +870.5% |
| Taxes, remuneration and social security | 45 | €330,080 | €361,165 | +€31,085 | +9.4% |
| Taxes | 450/3 | €66,416 | €60,219 | -€6,197 | -9.3% |
| Remuneration and social security | 454/9 | €263,664 | €300,946 | +€37,282 | +14.1% |
| Other amounts payable | 47/48 | €1,766,553 | €1,230,483 | -€536,070 | -30.3% |
| Accrued charges and deferred income | 492/3 | €160,523 | €44,722 | -€115,801 | -72.1% |
| Operating income | 70/76A | €26,802,838 | €29,660,078 | +€2.9m | +10.7% |
| Turnover | 70 | €25,866,485 | €28,889,109 | +€3.0m | +11.7% |
| Other operating income | 74 | €936,353 | €770,970 | -€165,384 | -17.7% |
| Operating charges | 60/66A | €26,750,967 | €29,624,648 | +€2.9m | +10.7% |
| Goods for resale, raw materials and consumables | 60 | €22,794,892 | €25,849,143 | +€3.1m | +13.4% |
| Purchases | 600/8 | €19,224,787 | €27,376,231 | +€8.2m | +42.4% |
| Change in stocks: decrease (increase) | 609 | €3,570,104 | -€1,527,088 | -€5.1m | |
| Services and other goods | 61 | €1,458,647 | €1,400,049 | -€58,598 | -4.0% |
| Remuneration, social security and pensions | 62 | €2,327,227 | €2,267,730 | -€59,496 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,382 | €81,334 | -€35,048 | -30.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,403 | -€30,259 | -€38,662 | |
| Other operating charges | 640/8 | €45,417 | €56,651 | +€11,234 | +24.7% |
| Operating profit (loss) | 9901 | €51,871 | €35,430 | -€16,441 | -31.7% |
| Financial income | 75/76B | €17,096 | €7,976 | -€9,120 | -53.3% |
| Recurring financial income | 75 | €17,096 | €7,976 | -€9,120 | -53.3% |
| Income from financial fixed assets | 750 | €76 | - | -€76 | |
| Income from current assets | 751 | €17,019 | €99 | -€16,920 | -99.4% |
| Other financial income | 752/9 | - | €7,876 | +€7,876 | |
| Financial charges | 65/66B | €233,201 | €78,980 | -€154,221 | -66.1% |
| Recurring financial charges | 65 | €233,201 | €78,980 | -€154,221 | -66.1% |
| Debt charges | 650 | €219,208 | €67,238 | -€151,970 | -69.3% |
| Other financial charges | 652/9 | €13,993 | €11,741 | -€2,251 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€164,234 | -€35,574 | +€128,660 | +78.3% |
| Income taxes | 67/77 | €1,499 | €1,362 | -€137 | -9.2% |
| Taxes | 670/3 | €1,500 | €1,395 | -€105 | -7.0% |
| Tax adjustments and reversals of tax provisions | 77 | €1 | €34 | +€33 | +4140.5% |
| Profit (loss) for the period | 9904 | -€165,734 | -€36,936 | +€128,797 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€165,734 | -€36,936 | +€128,797 | +77.7% |
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 30 September 2026 via checked.be.