AUTO LUXE 313: 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 LUXE 313
Largest movements
- Stocks and contracts +€103,181
up €103,181 (+204%), from €50,564 to €153,745
- Receivables within one year -€5,837
down €5,837 (-24.3%), from €23,995 to €18,158
of which Trade receivables: -€3,295
- Cash -€2,506
down €2,506 (-41.9%), from €5,979 to €3,474
mainly Stocks and contracts (-€103,181) and Trade debts (-€2,306)
- Short-term financial debts +€39,607
new in 2024: €39,607
- Profit (loss) carried forward +€39,191
up €39,191 (+90.5%), from -€43,315 to -€4,124
- Other debts +€12,952
up €12,952 (+23.2%), from €55,742 to €68,694
- Tax, wage and social debts +€5,094
up €5,094 (+36.5%), from €13,973 to €19,067
of which Remuneration and social security: +€5,015
- Trade debts -€2,306
down €2,306 (-4.2%), from €54,626 to €52,320
of which Bills of exchange payable: -€5,123
- Gross operating margin +€96,232
up €96,232, from -€7,011 to €89,221
- Staff costs +€4,628
up €4,628 (+11.8%), from €39,214 to €43,842
- Financial charges +€3,514
up €3,514 (+689%), from €510 to €4,024
- Other operating charges -€1,095
down €1,095 (-34.3%), from €3,196 to €2,101
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,025 | €175,564 | +€94,539 | +117% |
| Fixed assets | 21/28 | €250 | €188 | -€62 | -24.8% |
| Tangible fixed assets | 22/27 | €150 | €88 | -€62 | -41.4% |
| Furniture and vehicles | 24 | €150 | €88 | -€62 | -41.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €80,776 | €175,377 | +€94,601 | +117% |
| Stocks and contracts in progress | 3 | €50,564 | €153,745 | +€103,181 | +204% |
| Stocks | 30/36 | €50,564 | €153,745 | +€103,181 | +204% |
| Amounts receivable within one year | 40/41 | €23,995 | €18,158 | -€5,837 | -24.3% |
| Trade receivables | 40 | €18,045 | €14,750 | -€3,295 | -18.3% |
| Other amounts receivable | 41 | €5,950 | €3,408 | -€2,542 | -42.7% |
| Cash at bank and in hand | 54/58 | €5,979 | €3,474 | -€2,506 | -41.9% |
| Deferred charges and accrued income | 490/1 | €237 | - | -€237 | |
| Total equity and liabilities | 10/49 | €81,025 | €175,564 | +€94,539 | +117% |
| Equity | 10/15 | -€43,315 | -€4,124 | +€39,191 | +90.5% |
| Profit (loss) carried forward | 14 | -€43,315 | -€4,124 | +€39,191 | +90.5% |
| Amounts payable | 17/49 | €124,341 | €179,688 | +€55,348 | +44.5% |
| Amounts payable within one year | 42/48 | €124,341 | €179,688 | +€55,348 | +44.5% |
| Financial debts | 43 | - | €39,607 | +€39,607 | |
| Credit institutions | 430/8 | - | €39,607 | +€39,607 | |
| Trade debts | 44 | €54,626 | €52,320 | -€2,306 | -4.2% |
| Suppliers | 440/4 | €49,503 | €52,320 | +€2,817 | +5.7% |
| Bills of exchange payable | 441 | €5,123 | - | -€5,123 | |
| Taxes, remuneration and social security | 45 | €13,973 | €19,067 | +€5,094 | +36.5% |
| Taxes | 450/3 | €5,914 | €5,992 | +€79 | +1.3% |
| Remuneration and social security | 454/9 | €8,060 | €13,075 | +€5,015 | +62.2% |
| Other amounts payable | 47/48 | €55,742 | €68,694 | +€12,952 | +23.2% |
| Remuneration, social security and pensions | 62 | €39,214 | €43,842 | +€4,628 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | €62 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,196 | €2,101 | -€1,095 | -34.3% |
| Gross operating margin | 9900 | -€7,011 | €89,221 | +€96,232 | |
| Operating profit (loss) | 9901 | -€49,484 | €43,216 | +€92,699 | |
| Financial income | 75/76B | €111 | - | -€111 | |
| Recurring financial income | 75 | €111 | - | -€111 | |
| Non-recurring financial income | 76B | €111 | - | -€111 | |
| Financial charges | 65/66B | €510 | €4,024 | +€3,514 | +689% |
| Recurring financial charges | 65 | €510 | €4,024 | +€3,514 | +689% |
| Profit (loss) for the period before taxes | 9903 | -€49,883 | €39,191 | +€89,074 | |
| Profit (loss) for the period | 9904 | -€49,883 | €39,191 | +€89,074 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,883 | €39,191 | +€89,074 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.