AUTO PERFORMANCE: 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 PERFORMANCE
Largest movements
- Receivables within one year +€7,890
up €7,890 (+38.4%), from €20,545 to €28,435
- Cash +€3,527
up €3,527 (+18.7%), from €18,855 to €22,383
mainly Net result for the year (+€8,715) and Tax, wage and social debts (+€2,379)
- Reserves +€8,700
up €8,700 (+29.5%), from €29,476 to €38,176
of which Distributable reserves: +€8,700
- Tax, wage and social debts +€2,379
up €2,379 (+46.5%), from €5,119 to €7,498
- Gross operating margin +€4,621
up €4,621 (+53.1%), from €8,708 to €13,328
- Taxes +€1,358
up €1,358 (+62.9%), from €2,160 to €3,518
- Depreciation -€455
down €455 (-53.2%), from €856 to €401
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 | €39,801 | €51,018 | +€11,216 | +28.2% |
| Fixed assets | 21/28 | €401 | €200 | -€201 | -50.1% |
| Tangible fixed assets | 22/27 | €401 | €200 | -€201 | -50.1% |
| Furniture and vehicles | 24 | €401 | - | -€401 | |
| Assets under construction and advance payments | 27 | - | €200 | +€200 | |
| Current assets | 29/58 | €39,400 | €50,818 | +€11,417 | +29.0% |
| Amounts receivable within one year | 40/41 | €20,545 | €28,435 | +€7,890 | +38.4% |
| Other amounts receivable | 41 | €20,545 | €28,435 | +€7,890 | +38.4% |
| Cash at bank and in hand | 54/58 | €18,855 | €22,383 | +€3,527 | +18.7% |
| Total equity and liabilities | 10/49 | €39,801 | €51,018 | +€11,216 | +28.2% |
| Equity | 10/15 | €34,555 | €43,520 | +€8,965 | +25.9% |
| Contributions | 10/11 | €5,000 | €5,250 | +€250 | +5.0% |
| Contributions outside capital | 11 | €5,000 | €5,250 | +€250 | +5.0% |
| Other | 1109/19 | €5,000 | €5,250 | +€250 | +5.0% |
| Reserves | 13 | €29,476 | €38,176 | +€8,700 | +29.5% |
| Non-distributable reserves | 130/1 | €1,885 | €1,885 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,885 | €1,885 | = | 0.0% |
| Distributable reserves | 133 | €27,590 | €36,290 | +€8,700 | +31.5% |
| Profit (loss) carried forward | 14 | €79 | €94 | +€15 | +19.1% |
| Amounts payable | 17/49 | €5,246 | €7,498 | +€2,251 | +42.9% |
| Amounts payable within one year | 42/48 | €5,246 | €7,498 | +€2,251 | +42.9% |
| Trade debts | 44 | €128 | - | -€128 | |
| Suppliers | 440/4 | €128 | - | -€128 | |
| Taxes, remuneration and social security | 45 | €5,119 | €7,498 | +€2,379 | +46.5% |
| Taxes | 450/3 | €5,119 | €7,498 | +€2,379 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €401 | -€455 | -53.2% |
| Other operating charges | 640/8 | €409 | €400 | -€10 | -2.4% |
| Gross operating margin | 9900 | €8,708 | €13,328 | +€4,621 | +53.1% |
| Operating profit (loss) | 9901 | €7,442 | €12,527 | +€5,086 | +68.3% |
| Financial charges | 65/66B | €269 | €295 | +€26 | +9.6% |
| Recurring financial charges | 65 | €269 | €295 | +€26 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €7,173 | €12,233 | +€5,060 | +70.5% |
| Income taxes | 67/77 | €2,160 | €3,518 | +€1,358 | +62.9% |
| Profit (loss) for the period | 9904 | €5,014 | €8,715 | +€3,701 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,014 | €8,715 | +€3,701 | +73.8% |
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 15 October 2026 via checked.be.