AUTO LUC: 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 LUC
NACE 49.320, Non-scheduled passenger transport by road
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€451,919
2024 · -€62,786-€389,133
Equity
€69,019
2024 · €745,542-€676,522
Cash
€1,242
2024 · €2,590-€1,349
Balance sheet total
€2.2m
2024 · €2.7m-€483,470
Largest movements
Assets
- Tangible fixed assets -€271,752
down €271,752 (-29.9%), from €908,914 to €637,161
of which Leasing and similar rights: -€215,240
- Receivables within one year -€174,334
down €174,334 (-10.7%), from €1.6m to €1.4m
of which Other amounts receivable: -€211,115
- Financial fixed assets -€39,476
down €39,476 (-92.9%), from €42,496 to €3,020
Equity and liabilities
- Profit (loss) carried forward -€450,005
down €450,005, from €251,030 to -€198,975
- Reserves -€226,517
down €226,517 (-50.1%), from €452,370 to €225,853
of which Distributable reserves: -€224,603
- Other debts +€224,603
new in 2025: €224,603
- Debts after one year -€208,677
down €208,677 (-38.7%), from €538,674 to €329,997
- Trade debts +€177,363
up €177,363 (+22.6%), from €784,615 to €961,979
Income statement
- Other operating charges +€341,358
up €341,358 (+594.9%), from €57,381 to €398,738
- Staff costs +€148,993
up €148,993 (+5.7%), from €2.6m to €2.8m
- Gross operating margin +€72,461
up €72,461 (+2.5%), from €3.0m to €3.0m
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
-€62,786
Gross operating margin
+€72,461
Staff costs
-€148,993
Depreciation
-€8,444
Other operating charges
-€341,358
Financial income
+€7,242
Financial charges
+€29,058
Taxes
-€84
Deferred taxes and other
+€986
Result 2025
-€451,919
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.
From operations
+€416,922
Investment
+€26,721
Financing
-€444,991
Cash 2024
€2,590
From operations (derived)
+€416,922
Net result for the year
-€451,919
Depreciation
+€284,507
Stocks and contracts
-€3,750
Receivables within one year
+€174,334
Smaller working-capital items
-€677
Trade debts
+€177,363
Tax, wage and social debts
+€12,460
Other debts
+€224,603
Investment (derived)
+€26,721
Investment in fixed assets (net)
+€26,721
Financing
-€444,991
Debts after one year
-€208,677
Current portion of long-term debt
+€5,623
Short-term financial debts
-€17,334
Contributions, distributions and other
-€224,603
Cash 2025
€1,242
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,650,982 | €2,167,512 | -€483,470 | -18.2% |
| Fixed assets | 21/28 | €951,409 | €640,181 | -€311,228 | -32.7% |
| Tangible fixed assets | 22/27 | €908,914 | €637,161 | -€271,752 | -29.9% |
| Land and buildings | 22 | €219,462 | €194,232 | -€25,230 | -11.5% |
| Plant, machinery and equipment | 23 | €5,721 | €4,148 | -€1,573 | -27.5% |
| Furniture and vehicles | 24 | €71,389 | €41,680 | -€29,709 | -41.6% |
| Leasing and similar rights | 25 | €612,341 | €397,101 | -€215,240 | -35.2% |
| Financial fixed assets | 28 | €42,496 | €3,020 | -€39,476 | -92.9% |
| Current assets | 29/58 | €1,699,572 | €1,527,330 | -€172,242 | -10.1% |
| Stocks and contracts in progress | 3 | €29,756 | €33,506 | +€3,750 | +12.6% |
| Stocks | 30/36 | €29,756 | €33,506 | +€3,750 | +12.6% |
| Amounts receivable within one year | 40/41 | €1,622,027 | €1,447,693 | -€174,334 | -10.7% |
| Trade receivables | 40 | €1,050,585 | €1,087,365 | +€36,781 | +3.5% |
| Other amounts receivable | 41 | €571,443 | €360,328 | -€211,115 | -36.9% |
| Cash at bank and in hand | 54/58 | €2,590 | €1,242 | -€1,349 | -52.1% |
| Deferred charges and accrued income | 490/1 | €45,200 | €44,890 | -€309 | -0.7% |
| Total equity and liabilities | 10/49 | €2,650,982 | €2,167,512 | -€483,470 | -18.2% |
| Equity | 10/15 | €745,542 | €69,019 | -€676,522 | -90.7% |
| Contributions | 10/11 | €42,142 | €42,142 | = | 0.0% |
| Reserves | 13 | €452,370 | €225,853 | -€226,517 | -50.1% |
| Non-distributable reserves | 130/1 | €4,214 | €4,214 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,214 | €4,214 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,343 | €59,429 | -€1,914 | -3.1% |
| Distributable reserves | 133 | €386,812 | €162,209 | -€224,603 | -58.1% |
| Profit (loss) carried forward | 14 | €251,030 | -€198,975 | -€450,005 | |
| Provisions and deferred taxes | 16 | €1,343 | €357 | -€986 | -73.4% |
| Deferred taxes | 168 | €1,343 | €357 | -€986 | -73.4% |
| Amounts payable | 17/49 | €1,904,097 | €2,098,135 | +€194,038 | +10.2% |
| Amounts payable after more than one year | 17 | €538,674 | €329,997 | -€208,677 | -38.7% |
| Financial debts | 170/4 | €538,674 | €329,997 | -€208,677 | -38.7% |
| Amounts payable within one year | 42/48 | €1,365,423 | €1,768,138 | +€402,715 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €213,054 | €218,677 | +€5,623 | +2.6% |
| Financial debts | 43 | €87,112 | €69,778 | -€17,334 | -19.9% |
| Credit institutions | 430/8 | €87,112 | €69,778 | -€17,334 | -19.9% |
| Trade debts | 44 | €784,615 | €961,979 | +€177,363 | +22.6% |
| Suppliers | 440/4 | €784,615 | €961,979 | +€177,363 | +22.6% |
| Taxes, remuneration and social security | 45 | €280,642 | €293,101 | +€12,460 | +4.4% |
| Taxes | 450/3 | €157 | €243 | +€86 | +55.0% |
| Remuneration and social security | 454/9 | €280,485 | €292,858 | +€12,373 | +4.4% |
| Other amounts payable | 47/48 | - | €224,603 | +€224,603 | |
| Remuneration, social security and pensions | 62 | €2,628,034 | €2,777,027 | +€148,993 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276,063 | €284,507 | +€8,444 | +3.1% |
| Other operating charges | 640/8 | €57,381 | €398,738 | +€341,358 | +594.9% |
| Gross operating margin | 9900 | €2,953,253 | €3,025,714 | +€72,461 | +2.5% |
| Operating profit (loss) | 9901 | -€8,225 | -€434,559 | -€426,334 | -5183.3% |
| Financial income | 75/76B | €7,512 | €14,753 | +€7,242 | +96.4% |
| Recurring financial income | 75 | €7,512 | €14,753 | +€7,242 | +96.4% |
| Financial charges | 65/66B | €60,640 | €31,582 | -€29,058 | -47.9% |
| Recurring financial charges | 65 | €60,640 | €31,582 | -€29,058 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€61,353 | -€451,388 | -€390,034 | -635.7% |
| Transfer from deferred taxes | 780 | €0 | €986 | +€986 | |
| Income taxes | 67/77 | €1,433 | €1,517 | +€84 | +5.9% |
| Profit (loss) for the period | 9904 | -€62,786 | -€451,919 | -€389,133 | -619.8% |
| Transfer from tax-exempt reserves | 789 | €0 | €1,914 | +€1,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,786 | -€450,005 | -€387,219 | -616.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.