Auto Luttre: 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 Luttre
Largest movements
- Cash +€48,505
up €48,505 (+45.1%), from €107,435 to €155,940
mainly Trade debts (+€58,441) and Depreciation (+€50,554)
- Receivables within one year +€47,297
up €47,297 (+93.7%), from €50,461 to €97,758
of which Trade receivables: +€47,296
- Tangible fixed assets -€37,363
down €37,363 (-15.6%), from €239,727 to €202,364
of which Land and buildings: -€25,273
- Stocks and contracts -€31,746
down €31,746 (-10.7%), from €296,849 to €265,103
- Deferred charges and accrued income +€12,087
up €12,087 (+2337.9%), from €517 to €12,604
- Trade debts +€58,441
up €58,441 (+133.8%), from €43,685 to €102,126
- Debts after one year -€43,471
down €43,471 (-49.1%), from €88,605 to €45,134
- Profit (loss) carried forward +€12,113
up €12,113 (+13.2%), from -€91,461 to -€79,348
- Other debts +€7,811
up €7,811 (+6.4%), from €121,705 to €129,516
- Gross operating margin +€38,360
up €38,360 (+16.1%), from €237,773 to €276,133
- Write-downs +€24,942
no longer reported in 2025 (was -€24,942)
- Taxes +€4,456
new in 2025: €4,456
- Other operating charges +€3,741
up €3,741 (+18.0%), from €20,805 to €24,546
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 | €694,989 | €733,769 | +€38,780 | +5.6% |
| Fixed assets | 21/28 | €239,727 | €202,364 | -€37,363 | -15.6% |
| Tangible fixed assets | 22/27 | €239,727 | €202,364 | -€37,363 | -15.6% |
| Land and buildings | 22 | €115,395 | €90,122 | -€25,273 | -21.9% |
| Plant, machinery and equipment | 23 | €44,897 | €46,041 | +€1,144 | +2.5% |
| Furniture and vehicles | 24 | €79,435 | €66,201 | -€13,234 | -16.7% |
| Current assets | 29/58 | €455,262 | €531,405 | +€76,143 | +16.7% |
| Stocks and contracts in progress | 3 | €296,849 | €265,103 | -€31,746 | -10.7% |
| Stocks | 30/36 | €296,849 | €265,103 | -€31,746 | -10.7% |
| Amounts receivable within one year | 40/41 | €50,461 | €97,758 | +€47,297 | +93.7% |
| Trade receivables | 40 | €50,461 | €97,757 | +€47,296 | +93.7% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €107,435 | €155,940 | +€48,505 | +45.1% |
| Deferred charges and accrued income | 490/1 | €517 | €12,604 | +€12,087 | +2337.9% |
| Total equity and liabilities | 10/49 | €694,989 | €733,769 | +€38,780 | +5.6% |
| Equity | 10/15 | €105,439 | €117,552 | +€12,113 | +11.5% |
| Contributions | 10/11 | €179,000 | €179,000 | = | 0.0% |
| Capital | 10 | €179,000 | €179,000 | = | 0.0% |
| Issued capital | 100 | €179,000 | €179,000 | = | 0.0% |
| Reserves | 13 | €17,900 | €17,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,900 | €17,900 | = | 0.0% |
| Legal reserve | 130 | €17,900 | €17,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,461 | -€79,348 | +€12,113 | +13.2% |
| Amounts payable | 17/49 | €589,550 | €616,217 | +€26,667 | +4.5% |
| Amounts payable after more than one year | 17 | €88,605 | €45,134 | -€43,471 | -49.1% |
| Financial debts | 170/4 | €88,605 | €45,134 | -€43,471 | -49.1% |
| Amounts payable within one year | 42/48 | €500,945 | €568,410 | +€67,465 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €47,458 | €43,471 | -€3,987 | -8.4% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €43,685 | €102,126 | +€58,441 | +133.8% |
| Suppliers | 440/4 | €43,685 | €102,126 | +€58,441 | +133.8% |
| Taxes, remuneration and social security | 45 | €38,097 | €43,297 | +€5,200 | +13.6% |
| Taxes | 450/3 | €20,073 | €27,451 | +€7,378 | +36.8% |
| Remuneration and social security | 454/9 | €18,024 | €15,846 | -€2,178 | -12.1% |
| Other amounts payable | 47/48 | €121,705 | €129,516 | +€7,811 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €2,673 | +€2,673 | |
| Non-recurring operating income | 76A | €7,298 | - | -€7,298 | |
| Remuneration, social security and pensions | 62 | €163,961 | €163,903 | -€58 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,375 | €50,554 | -€821 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,942 | - | +€24,942 | |
| Other operating charges | 640/8 | €20,805 | €24,546 | +€3,741 | +18.0% |
| Non-recurring operating charges | 66A | - | €3,210 | +€3,210 | |
| Gross operating margin | 9900 | €237,773 | €276,133 | +€38,360 | +16.1% |
| Operating profit (loss) | 9901 | €26,574 | €33,920 | +€7,346 | +27.6% |
| Financial charges | 65/66B | €18,748 | €17,351 | -€1,397 | -7.5% |
| Recurring financial charges | 65 | €15,834 | €17,351 | +€1,517 | +9.6% |
| Non-recurring financial charges | 66B | €2,914 | - | -€2,914 | |
| Profit (loss) for the period before taxes | 9903 | €7,826 | €16,569 | +€8,743 | +111.7% |
| Income taxes | 67/77 | - | €4,456 | +€4,456 | |
| Profit (loss) for the period | 9904 | €7,826 | €12,113 | +€4,287 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,826 | €12,113 | +€4,287 | +54.8% |
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.