AUTO MULTI SERVICES: what changed
Two fiscal 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 MULTI SERVICES
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€49,840
2023 · €43,934+€5,906
Equity
€434,896
2023 · €385,056+€49,840
Cash
€36,487
2023 · €53,405-€16,918
Balance sheet total
€2.6m
2023 · €3.0m-€308,757
Largest movements
Assets
- Tangible fixed assets -€170,677
down €170,677 (-6.8%), from €2.5m to €2.3m
- Receivables within one year -€88,048
down €88,048 (-40.5%), from €217,382 to €129,334
Equity and liabilities
- Debts after one year -€160,740
down €160,740 (-13.2%), from €1.2m to €1.1m
- Trade debts -€125,948
down €125,948 (-17.9%), from €703,722 to €577,774
- Profit (loss) carried forward +€50,727
up €50,727 (+52.9%), from €95,876 to €146,603
- Tax, wage and social debts -€45,262
down €45,262 (-12.0%), from €378,139 to €332,877
of which Remuneration and social security: -€63,563
- Current portion of long-term debt -€30,277
down €30,277 (-18.5%), from €163,579 to €133,302
Income statement
- Turnover -€174,970
down €174,970 (-5.3%), from €3.3m to €3.1m
- Purchases and services -€98,393
down €98,393 (-5.8%), from €1.7m to €1.6m
- Gross operating margin -€76,577
down €76,577 (-4.8%), from €1.6m to €1.5m
- Staff costs -€42,450
down €42,450 (-3.4%), from €1.3m to €1.2m
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.
Result 2023
€43,934
Gross operating margin
-€76,577
Staff costs
+€42,450
Depreciation
+€16,557
Other operating charges
+€7,484
Other operating items
-€843
Financial income
+€171
Financial charges
+€4,021
Taxes
+€12,644
Result 2024
€49,840
Cash bridge derived
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.
From operations
+€156,142
Investment
+€19,551
Financing
-€192,611
Cash 2023
€53,405
From operations (derived)
+€156,142
Net result for the year
+€49,840
Depreciation
+€173,106
Stocks and contracts
+€6,468
Receivables within one year
+€88,048
Deferred charges and accrued income
+€4,665
Provisions
-€437
Trade debts
-€125,948
Tax, wage and social debts
-€45,262
Accrued charges and deferred income
+€5,661
Investment (derived)
+€19,551
Investment in fixed assets (net)
+€19,551
Financing
-€192,611
Debts after one year
-€160,740
Current portion of long-term debt
-€30,277
Short-term financial debts
-€1,595
Cash 2024
€36,487
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,952,272 | €2,643,515 | -€308,757 | -10.5% |
| Formation expenses | 20 | €87,923 | €65,942 | -€21,981 | -25.0% |
| Fixed assets | 21/28 | €2,511,346 | €2,340,669 | -€170,677 | -6.8% |
| Tangible fixed assets | 22/27 | €2,509,413 | €2,338,736 | -€170,677 | -6.8% |
| Land and buildings | 22 | €2,148,142 | €2,081,083 | -€67,059 | -3.1% |
| Plant, machinery and equipment | 23 | €200,595 | €161,306 | -€39,289 | -19.6% |
| Furniture and vehicles | 24 | €14,490 | €16,014 | +€1,525 | +10.5% |
| Leasing and similar rights | 25 | €146,187 | €80,333 | -€65,854 | -45.0% |
| Financial fixed assets | 28 | €1,933 | €1,933 | = | 0.0% |
| Current assets | 29/58 | €353,003 | €236,904 | -€116,099 | -32.9% |
| Stocks and contracts in progress | 3 | €44,135 | €37,667 | -€6,468 | -14.7% |
| Stocks | 30/36 | €44,135 | €37,667 | -€6,468 | -14.7% |
| Amounts receivable within one year | 40/41 | €217,382 | €129,334 | -€88,048 | -40.5% |
| Trade receivables | 40 | €217,382 | €129,334 | -€88,048 | -40.5% |
| Cash at bank and in hand | 54/58 | €53,405 | €36,487 | -€16,918 | -31.7% |
| Deferred charges and accrued income | 490/1 | €38,082 | €33,416 | -€4,665 | -12.3% |
| Total equity and liabilities | 10/49 | €2,952,272 | €2,643,515 | -€308,757 | -10.5% |
| Equity | 10/15 | €385,056 | €434,896 | +€49,840 | +12.9% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €41,180 | €40,293 | -€887 | -2.2% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,380 | €15,493 | -€887 | -5.4% |
| Profit (loss) carried forward | 14 | €95,876 | €146,603 | +€50,727 | +52.9% |
| Provisions and deferred taxes | 16 | €8,068 | €7,631 | -€437 | -5.4% |
| Deferred taxes | 168 | €8,068 | €7,631 | -€437 | -5.4% |
| Amounts payable | 17/49 | €2,559,148 | €2,200,988 | -€358,161 | -14.0% |
| Amounts payable after more than one year | 17 | €1,219,787 | €1,059,047 | -€160,740 | -13.2% |
| Financial debts | 170/4 | €1,219,787 | €1,059,047 | -€160,740 | -13.2% |
| Amounts payable within one year | 42/48 | €1,311,119 | €1,108,038 | -€203,082 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €163,579 | €133,302 | -€30,277 | -18.5% |
| Financial debts | 43 | €65,679 | €64,084 | -€1,595 | -2.4% |
| Credit institutions | 430/8 | €65,679 | €64,084 | -€1,595 | -2.4% |
| Trade debts | 44 | €703,722 | €577,774 | -€125,948 | -17.9% |
| Suppliers | 440/4 | €703,722 | €577,774 | -€125,948 | -17.9% |
| Taxes, remuneration and social security | 45 | €378,139 | €332,877 | -€45,262 | -12.0% |
| Taxes | 450/3 | €110,364 | €128,665 | +€18,302 | +16.6% |
| Remuneration and social security | 454/9 | €267,776 | €204,212 | -€63,563 | -23.7% |
| Accrued charges and deferred income | 492/3 | €28,242 | €33,903 | +€5,661 | +20.0% |
| Turnover | 70 | €3,310,813 | €3,135,842 | -€174,970 | -5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,703,333 | €1,604,941 | -€98,393 | -5.8% |
| Remuneration, social security and pensions | 62 | €1,263,126 | €1,220,676 | -€42,450 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,663 | €173,106 | -€16,557 | -8.7% |
| Other operating charges | 640/8 | €40,788 | €33,304 | -€7,484 | -18.3% |
| Non-recurring operating charges | 66A | - | €843 | +€843 | |
| Gross operating margin | 9900 | €1,607,479 | €1,530,902 | -€76,577 | -4.8% |
| Operating profit (loss) | 9901 | €113,902 | €102,972 | -€10,929 | -9.6% |
| Financial income | 75/76B | €283 | €453 | +€171 | +60.4% |
| Recurring financial income | 75 | €283 | €453 | +€171 | +60.4% |
| Non-recurring financial income | 76B | €283 | €453 | +€171 | +60.4% |
| Financial charges | 65/66B | €44,157 | €40,136 | -€4,021 | -9.1% |
| Recurring financial charges | 65 | €44,157 | €40,136 | -€4,021 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €70,027 | €63,289 | -€6,738 | -9.6% |
| Transfer from deferred taxes | 780 | €437 | €437 | = | 0.0% |
| Income taxes | 67/77 | €26,530 | €13,886 | -€12,644 | -47.7% |
| Profit (loss) for the period | 9904 | €43,934 | €49,840 | +€5,906 | +13.4% |
| Transfer from tax-exempt reserves | 789 | €887 | €887 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,821 | €50,727 | +€5,906 | +13.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.