AUTO M & M: 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 M & M
Largest movements
- Cash +€906,828
up €906,828 (+320%), from €283,554 to €1.2m
mainly Receivables within one year (+€366,819) and Net result for the year (+€338,253)
- Receivables within one year -€366,819
down €366,819 (-57.7%), from €635,859 to €269,040
of which Trade receivables: -€437,661
- Financial fixed assets -€79,552
down €79,552 (-3.6%), from €2.2m to €2.2m
- Profit (loss) carried forward +€302,538
up €302,538 (+14.2%), from €2.1m to €2.4m
- Provisions +€200,000
new in 2025: €200,000
- Trade debts +€181,733
up €181,733 (+56.1%), from €324,159 to €505,891
- Debts after one year -€143,651
down €143,651 (-32.2%), from €446,766 to €303,115
- Tax, wage and social debts -€137,493
down €137,493 (-46.2%), from €297,373 to €159,880
of which Taxes: -€146,534
- Taxes -€211,622
down €211,622 (-70.3%), from €300,885 to €89,264
- Provisions +€200,000
new in 2025: €200,000
- Staff costs +€123,617
up €123,617 (+89.9%), from €137,467 to €261,084
- Gross operating margin -€28,420
down €28,420 (-3.0%), from €959,689 to €931,269
- Depreciation -€13,446
down €13,446 (-30.1%), from €44,671 to €31,225
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.
Derived cash bridge
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 | €3,220,520 | €3,649,752 | +€429,233 | +13.3% |
| Fixed assets | 21/28 | €2,301,106 | €2,190,329 | -€110,777 | -4.8% |
| Tangible fixed assets | 22/27 | €70,178 | €38,953 | -€31,225 | -44.5% |
| Plant, machinery and equipment | 23 | €3,748 | €2,566 | -€1,182 | -31.5% |
| Furniture and vehicles | 24 | €8,110 | €3,521 | -€4,589 | -56.6% |
| Other tangible fixed assets | 26 | €58,321 | €32,866 | -€25,454 | -43.6% |
| Financial fixed assets | 28 | €2,230,928 | €2,151,376 | -€79,552 | -3.6% |
| Current assets | 29/58 | €919,413 | €1,459,423 | +€540,010 | +58.7% |
| Amounts receivable within one year | 40/41 | €635,859 | €269,040 | -€366,819 | -57.7% |
| Trade receivables | 40 | €614,859 | €177,198 | -€437,661 | -71.2% |
| Other amounts receivable | 41 | €21,000 | €91,843 | +€70,843 | +337% |
| Cash at bank and in hand | 54/58 | €283,554 | €1,190,383 | +€906,828 | +320% |
| Total equity and liabilities | 10/49 | €3,220,520 | €3,649,752 | +€429,233 | +13.3% |
| Equity | 10/15 | €2,147,934 | €2,450,473 | +€302,538 | +14.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,127,483 | €2,430,021 | +€302,538 | +14.2% |
| Provisions and deferred taxes | 16 | - | €200,000 | +€200,000 | |
| Provisions for liabilities and charges | 160/5 | - | €200,000 | +€200,000 | |
| Major repairs and maintenance | 162 | - | €200,000 | +€200,000 | |
| Amounts payable | 17/49 | €1,072,585 | €999,280 | -€73,306 | -6.8% |
| Amounts payable after more than one year | 17 | €446,766 | €303,115 | -€143,651 | -32.2% |
| Financial debts | 170/4 | €446,766 | €303,115 | -€143,651 | -32.2% |
| Amounts payable within one year | 42/48 | €625,820 | €696,165 | +€70,345 | +11.2% |
| Trade debts | 44 | €324,159 | €505,891 | +€181,733 | +56.1% |
| Suppliers | 440/4 | €324,159 | €505,891 | +€181,733 | +56.1% |
| Taxes, remuneration and social security | 45 | €297,373 | €159,880 | -€137,493 | -46.2% |
| Taxes | 450/3 | €279,256 | €132,721 | -€146,534 | -52.5% |
| Remuneration and social security | 454/9 | €18,117 | €27,158 | +€9,041 | +49.9% |
| Other amounts payable | 47/48 | €4,288 | €30,393 | +€26,106 | +609% |
| Remuneration, social security and pensions | 62 | €137,467 | €261,084 | +€123,617 | +89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,671 | €31,225 | -€13,446 | -30.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €200,000 | +€200,000 | |
| Other operating charges | 640/8 | €7,794 | €12,329 | +€4,534 | +58.2% |
| Gross operating margin | 9900 | €959,689 | €931,269 | -€28,420 | -3.0% |
| Operating profit (loss) | 9901 | €769,756 | €426,631 | -€343,125 | -44.6% |
| Financial income | 75/76B | €4,222 | €2,736 | -€1,486 | -35.2% |
| Recurring financial income | 75 | €4,222 | €2,736 | -€1,486 | -35.2% |
| Financial charges | 65/66B | €1,548 | €1,851 | +€303 | +19.6% |
| Recurring financial charges | 65 | €1,548 | €1,851 | +€303 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €772,431 | €427,516 | -€344,915 | -44.7% |
| Income taxes | 67/77 | €300,885 | €89,264 | -€211,622 | -70.3% |
| Profit (loss) for the period | 9904 | €471,546 | €338,253 | -€133,293 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €471,546 | €338,253 | -€133,293 | -28.3% |
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 17 October 2026 via checked.be.