AUTO NAUTIC SERVICE: 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 NAUTIC SERVICE
Largest movements
- Receivables within one year +€69,063
up €69,063 (+903%), from €7,647 to €76,710
- Tangible fixed assets -€46,086
down €46,086 (-17.5%), from €263,057 to €216,971
of which Other tangible fixed assets: -€23,292
- Cash -€21,513
down €21,513 (-65.8%), from €32,696 to €11,183
mainly Current portion of long-term debt (-€99,490) and Receivables within one year (-€69,063)
- Stocks and contracts -€11,304
down €11,304 (-7.0%), from €161,504 to €150,200
- Short-term financial debts +€150,000
new in 2025: €150,000
- Current portion of long-term debt -€99,490
down €99,490 (-78.1%), from €127,399 to €27,909
- Debts after one year -€25,486
down €25,486 (-20.5%), from €124,221 to €98,736
- Tax, wage and social debts -€15,889
down €15,889 (-48.8%), from €32,549 to €16,660
of which Taxes: -€15,346
- Other debts -€14,890
down €14,890 (-23.5%), from €63,327 to €48,437
- Financial charges -€3,990
down €3,990 (-22.9%), from €17,460 to €13,471
- Staff costs +€3,711
up €3,711 (+19.9%), from €18,635 to €22,345
- Gross operating margin +€1,657
up €1,657 (+1.8%), from €92,202 to €93,858
- Other operating charges -€1,570
down €1,570 (-15.5%), from €10,114 to €8,543
- Depreciation -€1,381
down €1,381 (-2.9%), from €47,467 to €46,086
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 | €543,035 | €534,926 | -€8,109 | -1.5% |
| Formation expenses | 20 | €1,173 | €1,173 | = | 0.0% |
| Fixed assets | 21/28 | €336,372 | €290,286 | -€46,086 | -13.7% |
| Intangible fixed assets | 21 | €72,728 | €72,728 | = | 0.0% |
| Tangible fixed assets | 22/27 | €263,057 | €216,971 | -€46,086 | -17.5% |
| Land and buildings | 22 | €8,708 | €8,679 | -€29 | -0.3% |
| Plant, machinery and equipment | 23 | €3,085 | €2,169 | -€916 | -29.7% |
| Furniture and vehicles | 24 | €96,476 | €74,627 | -€21,849 | -22.6% |
| Other tangible fixed assets | 26 | €154,788 | €131,496 | -€23,292 | -15.0% |
| Financial fixed assets | 28 | €587 | €587 | = | 0.0% |
| Current assets | 29/58 | €205,490 | €243,467 | +€37,977 | +18.5% |
| Stocks and contracts in progress | 3 | €161,504 | €150,200 | -€11,304 | -7.0% |
| Stocks | 30/36 | €161,504 | €150,200 | -€11,304 | -7.0% |
| Amounts receivable within one year | 40/41 | €7,647 | €76,710 | +€69,063 | +903% |
| Trade receivables | 40 | €7,647 | €76,710 | +€69,063 | +903% |
| Cash at bank and in hand | 54/58 | €32,696 | €11,183 | -€21,513 | -65.8% |
| Deferred charges and accrued income | 490/1 | €3,643 | €5,374 | +€1,731 | +47.5% |
| Total equity and liabilities | 10/49 | €543,035 | €534,926 | -€8,109 | -1.5% |
| Equity | 10/15 | €176,424 | €180,890 | +€4,467 | +2.5% |
| Contributions | 10/11 | €63,973 | €63,973 | = | 0.0% |
| Capital | 10 | €63,973 | €63,973 | = | 0.0% |
| Issued capital | 100 | €63,973 | €63,973 | = | 0.0% |
| Reserves | 13 | €6,397 | €6,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,397 | €6,397 | = | 0.0% |
| Legal reserve | 130 | €6,397 | €6,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,054 | €110,521 | +€4,467 | +4.2% |
| Amounts payable | 17/49 | €366,611 | €354,035 | -€12,576 | -3.4% |
| Amounts payable after more than one year | 17 | €124,221 | €98,736 | -€25,486 | -20.5% |
| Financial debts | 170/4 | €124,221 | €98,736 | -€25,486 | -20.5% |
| Amounts payable within one year | 42/48 | €242,389 | €255,300 | +€12,910 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €127,399 | €27,909 | -€99,490 | -78.1% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €18,615 | €11,794 | -€6,821 | -36.6% |
| Suppliers | 440/4 | €18,615 | €11,794 | -€6,821 | -36.6% |
| Advances received on contracts in progress | 46 | €500 | €500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,549 | €16,660 | -€15,889 | -48.8% |
| Taxes | 450/3 | €30,999 | €15,653 | -€15,346 | -49.5% |
| Remuneration and social security | 454/9 | €1,549 | €1,007 | -€543 | -35.0% |
| Other amounts payable | 47/48 | €63,327 | €48,437 | -€14,890 | -23.5% |
| Remuneration, social security and pensions | 62 | €18,635 | €22,345 | +€3,711 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,467 | €46,086 | -€1,381 | -2.9% |
| Other operating charges | 640/8 | €10,114 | €8,543 | -€1,570 | -15.5% |
| Gross operating margin | 9900 | €92,202 | €93,858 | +€1,657 | +1.8% |
| Operating profit (loss) | 9901 | €15,987 | €16,884 | +€897 | +5.6% |
| Financial income | 75/76B | €1,585 | €2,327 | +€743 | +46.9% |
| Recurring financial income | 75 | €1,585 | €2,327 | +€743 | +46.9% |
| Financial charges | 65/66B | €17,460 | €13,471 | -€3,990 | -22.9% |
| Recurring financial charges | 65 | €17,460 | €13,471 | -€3,990 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €111 | €5,740 | +€5,630 | +5,077% |
| Income taxes | 67/77 | - | €1,274 | +€1,274 | |
| Profit (loss) for the period | 9904 | €111 | €4,467 | +€4,356 | +3,928% |
| Profit (loss) for the period to be appropriated | 9905 | €111 | €4,467 | +€4,356 | +3,928% |
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 31 October 2026 via checked.be.