Auto - Nautique: 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 - Nautique
Largest movements
- Stocks and contracts +€20,070
up €20,070 (+1,659%), from €1,210 to €21,280
- Cash -€9,829
down €9,829 (-21.4%), from €45,856 to €36,027
mainly Stocks and contracts (-€20,070) and Receivables within one year (-€4,393)
- Receivables within one year +€4,393
up €4,393 (+107%), from €4,109 to €8,502
of which Trade receivables: +€4,933
- Tangible fixed assets -€4,372
down €4,372 (-24.3%), from €17,996 to €13,624
of which Assets under construction and advance payments: -€2,784
- Trade debts +€9,026
up €9,026 (+649%), from €1,390 to €10,416
- Reserves +€2,759
up €2,759 (+17.5%), from €15,749 to €18,509
of which Distributable reserves: +€4,619
- Tax, wage and social debts -€2,395
down €2,395 (-48.5%), from €4,937 to €2,542
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
of which Contributions outside capital: +€20,451
- Other debts -€1,161
down €1,161 (-4.0%), from €28,767 to €27,606
- Gross operating margin +€14,253
up €14,253, from -€3,262 to €10,992
- Other operating charges -€3,520
no longer reported in 2023 (was €3,520)
- Financial charges -€1,086
down €1,086 (-70.4%), from €1,541 to €455
- Taxes +€267
up €267, from -€133 to €133
- Financial income -€213
down €213 (-99.8%), from €213 to €1
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,435 | €79,524 | +€10,089 | +14.5% |
| Fixed assets | 21/28 | €18,027 | €13,624 | -€4,403 | -24.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €17,996 | €13,624 | -€4,372 | -24.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €9,102 | €7,661 | -€1,441 | -15.8% |
| Other tangible fixed assets | 26 | €6,110 | €5,963 | -€147 | -2.4% |
| Assets under construction and advance payments | 27 | €2,784 | €0 | -€2,784 | -100% |
| Financial fixed assets | 28 | €31 | €0 | -€31 | -100% |
| Current assets | 29/58 | €51,408 | €65,899 | +€14,492 | +28.2% |
| Stocks and contracts in progress | 3 | €1,210 | €21,280 | +€20,070 | +1,659% |
| Stocks | 30/36 | €1,210 | €21,280 | +€20,070 | +1,659% |
| Amounts receivable within one year | 40/41 | €4,109 | €8,502 | +€4,393 | +107% |
| Trade receivables | 40 | €3,570 | €8,502 | +€4,933 | +138% |
| Other amounts receivable | 41 | €540 | €0 | -€540 | -100% |
| Cash at bank and in hand | 54/58 | €45,856 | €36,027 | -€9,829 | -21.4% |
| Deferred charges and accrued income | 490/1 | €232 | €90 | -€142 | -61.3% |
| Total equity and liabilities | 10/49 | €69,435 | €79,524 | +€10,089 | +14.5% |
| Equity | 10/15 | €34,341 | €38,960 | +€4,618 | +13.4% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Capital | 10 | €18,592 | €0 | -€18,592 | -100% |
| Issued capital | 100 | €18,592 | €0 | -€18,592 | -100% |
| Contributions outside capital | 11 | - | €20,451 | +€20,451 | |
| Other | 1109/19 | - | €20,451 | +€20,451 | |
| Reserves | 13 | €15,749 | €18,509 | +€2,759 | +17.5% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €13,890 | €18,509 | +€4,619 | +33.3% |
| Amounts payable | 17/49 | €35,093 | €40,564 | +€5,470 | +15.6% |
| Amounts payable within one year | 42/48 | €35,093 | €40,564 | +€5,470 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €1,390 | €10,416 | +€9,026 | +649% |
| Suppliers | 440/4 | €1,390 | €10,416 | +€9,026 | +649% |
| Taxes, remuneration and social security | 45 | €4,937 | €2,542 | -€2,395 | -48.5% |
| Taxes | 450/3 | €4,937 | €2,542 | -€2,395 | -48.5% |
| Other amounts payable | 47/48 | €28,767 | €27,606 | -€1,161 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,634 | €5,656 | +€22 | +0.4% |
| Other operating charges | 640/8 | €3,520 | - | -€3,520 | |
| Non-recurring operating charges | 66A | €73 | €129 | +€56 | +76.6% |
| Gross operating margin | 9900 | -€3,262 | €10,992 | +€14,253 | |
| Operating profit (loss) | 9901 | -€12,489 | €5,207 | +€17,696 | |
| Financial income | 75/76B | €213 | €1 | -€213 | -99.8% |
| Recurring financial income | 75 | €213 | €1 | -€213 | -99.8% |
| Financial charges | 65/66B | €1,541 | €455 | -€1,086 | -70.4% |
| Recurring financial charges | 65 | €1,541 | €455 | -€1,086 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,817 | €4,752 | +€18,569 | |
| Income taxes | 67/77 | -€133 | €133 | +€267 | |
| Profit (loss) for the period | 9904 | -€13,684 | €4,618 | +€18,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,684 | €4,618 | +€18,302 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.