AUTO N.C.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 N.C.M.
Largest movements
- Cash -€8,433
down €8,433 (-99.3%), from €8,497 to €63
- Tangible fixed assets +€2,766
new in 2025: €2,766
- Receivables within one year -€1,253
down €1,253 (-5.2%), from €24,066 to €22,813
of which Other amounts receivable: -€1,620
- Trade debts -€13,397
no longer reported in 2025 (was €13,397)
- Profit (loss) carried forward +€6,262
up €6,262, from -€3,098 to €3,164
- Other debts +€1,750
new in 2025: €1,750
- Tax, wage and social debts -€1,535
down €1,535 (-85.1%), from €1,803 to €268
of which Taxes: -€1,803
- Gross operating margin +€27,245
up €27,245 (+96.6%), from -€28,219 to -€973
- Financial charges +€1,017
up €1,017 (+320.0%), from €318 to €1,334
of which Financial charges: +€1,207
- Depreciation +€1,000
new in 2025: €1,000
- Taxes -€618
new in 2025: -€618
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,562 | €25,642 | -€6,920 | -21.3% |
| Fixed assets | 21/28 | - | €2,766 | +€2,766 | |
| Tangible fixed assets | 22/27 | - | €2,766 | +€2,766 | |
| Other tangible fixed assets | 26 | - | €2,766 | +€2,766 | |
| Current assets | 29/58 | €32,562 | €22,876 | -€9,686 | -29.7% |
| Amounts receivable within one year | 40/41 | €24,066 | €22,813 | -€1,253 | -5.2% |
| Trade receivables | 40 | €5,647 | €6,014 | +€367 | +6.5% |
| Other amounts receivable | 41 | €18,419 | €16,799 | -€1,620 | -8.8% |
| Cash at bank and in hand | 54/58 | €8,497 | €63 | -€8,433 | -99.3% |
| Total equity and liabilities | 10/49 | €32,562 | €25,642 | -€6,920 | -21.3% |
| Equity | 10/15 | €17,362 | €23,624 | +€6,262 | +36.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,098 | €3,164 | +€6,262 | |
| Amounts payable | 17/49 | €15,200 | €2,018 | -€13,182 | -86.7% |
| Amounts payable within one year | 42/48 | €15,200 | €2,018 | -€13,182 | -86.7% |
| Trade debts | 44 | €13,397 | - | -€13,397 | |
| Suppliers | 440/4 | €13,397 | - | -€13,397 | |
| Taxes, remuneration and social security | 45 | €1,803 | €268 | -€1,535 | -85.1% |
| Taxes | 450/3 | €1,803 | - | -€1,803 | |
| Remuneration and social security | 454/9 | - | €268 | +€268 | |
| Other amounts payable | 47/48 | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | -€28,219 | -€973 | +€27,245 | +96.6% |
| Operating profit (loss) | 9901 | -€28,336 | -€1,973 | +€26,363 | +93.0% |
| Financial charges | 65/66B | €318 | €1,334 | +€1,017 | +320.0% |
| Recurring financial charges | 65 | €128 | €1,334 | +€1,207 | +944.9% |
| Non-recurring financial charges | 66B | €190 | - | -€190 | |
| Profit (loss) for the period before taxes | 9903 | -€28,654 | -€3,308 | +€25,346 | +88.5% |
| Income taxes | 67/77 | - | -€618 | -€618 | |
| Profit (loss) for the period | 9904 | -€28,654 | -€2,690 | +€25,964 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,654 | -€2,690 | +€25,964 | +90.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.