AUTO-M8-IT: 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-M8-IT
Largest movements
- Cash +€30,207
up €30,207 (+84.5%), from €35,765 to €65,973
mainly Other debts (+€71,504) and Net result for the year (+€51,906)
- Receivables within one year +€9,497
up €9,497 (+20.9%), from €45,370 to €54,867
of which Trade receivables: +€14,080
- Tangible fixed assets +€4,851
up €4,851 (+70.0%), from €6,927 to €11,778
of which Other tangible fixed assets: +€4,198
- Other debts +€71,504
new in 2025: €71,504
- Reserves -€32,809
down €32,809 (-54.9%), from €59,716 to €26,906
- Tax, wage and social debts +€4,585
up €4,585 (+51.1%), from €8,966 to €13,551
- Gross operating margin -€9,028
down €9,028 (-10.8%), from €83,826 to €74,797
- Taxes -€1,855
down €1,855 (-11.1%), from €16,668 to €14,813
- Depreciation +€1,474
up €1,474 (+97.6%), from €1,511 to €2,985
- Financial charges -€1,127
down €1,127 (-23.3%), from €4,837 to €3,710
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 | €89,202 | €132,618 | +€43,416 | +48.7% |
| Fixed assets | 21/28 | €6,927 | €11,778 | +€4,851 | +70.0% |
| Tangible fixed assets | 22/27 | €6,927 | €11,778 | +€4,851 | +70.0% |
| Plant, machinery and equipment | 23 | - | €1,224 | +€1,224 | |
| Furniture and vehicles | 24 | €1,674 | €1,103 | -€571 | -34.1% |
| Other tangible fixed assets | 26 | €5,253 | €9,451 | +€4,198 | +79.9% |
| Current assets | 29/58 | €82,275 | €120,840 | +€38,565 | +46.9% |
| Amounts receivable within one year | 40/41 | €45,370 | €54,867 | +€9,497 | +20.9% |
| Trade receivables | 40 | €37,268 | €51,348 | +€14,080 | +37.8% |
| Other amounts receivable | 41 | €8,102 | €3,520 | -€4,583 | -56.6% |
| Cash at bank and in hand | 54/58 | €35,765 | €65,973 | +€30,207 | +84.5% |
| Deferred charges and accrued income | 490/1 | €1,140 | €0 | -€1,140 | -100% |
| Total equity and liabilities | 10/49 | €89,202 | €132,618 | +€43,416 | +48.7% |
| Equity | 10/15 | €78,316 | €45,506 | -€32,809 | -41.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,716 | €26,906 | -€32,809 | -54.9% |
| Distributable reserves | 133 | €59,716 | €26,906 | -€32,809 | -54.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,886 | €87,111 | +€76,225 | +700% |
| Amounts payable within one year | 42/48 | €10,203 | €87,111 | +€76,908 | +754% |
| Trade debts | 44 | €1,237 | €2,056 | +€819 | +66.2% |
| Suppliers | 440/4 | €1,237 | €2,056 | +€819 | +66.2% |
| Taxes, remuneration and social security | 45 | €8,966 | €13,551 | +€4,585 | +51.1% |
| Taxes | 450/3 | €8,966 | €13,551 | +€4,585 | +51.1% |
| Other amounts payable | 47/48 | - | €71,504 | +€71,504 | |
| Accrued charges and deferred income | 492/3 | €683 | €0 | -€683 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,511 | €2,985 | +€1,474 | +97.6% |
| Other operating charges | 640/8 | €1,135 | €1,383 | +€248 | +21.8% |
| Gross operating margin | 9900 | €83,826 | €74,797 | -€9,028 | -10.8% |
| Operating profit (loss) | 9901 | €81,180 | €70,430 | -€10,751 | -13.2% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100% |
| Financial charges | 65/66B | €4,837 | €3,710 | -€1,127 | -23.3% |
| Recurring financial charges | 65 | €4,837 | €3,710 | -€1,127 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €76,383 | €66,719 | -€9,664 | -12.7% |
| Income taxes | 67/77 | €16,668 | €14,813 | -€1,855 | -11.1% |
| Profit (loss) for the period | 9904 | €59,716 | €51,906 | -€7,809 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,716 | €51,906 | -€7,809 | -13.1% |
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 13 October 2026 via checked.be.