Auto Pièces Etoile: 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 Pièces Etoile
Largest movements
- Stocks and contracts +€6,000
up €6,000 (+12.5%), from €48,000 to €54,000
- Tax, wage and social debts -€11,450
down €11,450 (-59.5%), from €19,257 to €7,807
of which Remuneration and social security: -€10,600
- Trade debts +€8,489
up €8,489 (+148%), from €5,735 to €14,224
- Other debts +€6,356
up €6,356 (+50.5%), from €12,582 to €18,938
- Profit (loss) carried forward +€2,587
up €2,587, from -€1,459 to €1,128
- Turnover +€6,625
up €6,625 (+8.3%), from €79,915 to €86,540
- Purchases and services +€3,085
up €3,085 (+3.8%), from €80,469 to €83,555
- Gross operating margin +€2,552
up €2,552 (+589%), from €433 to €2,985
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,510 | €56,493 | +€5,983 | +11.8% |
| Fixed assets | 21/28 | €585 | €439 | -€146 | -25.0% |
| Tangible fixed assets | 22/27 | €585 | €439 | -€146 | -25.0% |
| Furniture and vehicles | 24 | €585 | €439 | -€146 | -25.0% |
| Current assets | 29/58 | €49,925 | €56,054 | +€6,129 | +12.3% |
| Stocks and contracts in progress | 3 | €48,000 | €54,000 | +€6,000 | +12.5% |
| Stocks | 30/36 | €48,000 | €54,000 | +€6,000 | +12.5% |
| Cash at bank and in hand | 54/58 | €1,925 | €2,054 | +€129 | +6.7% |
| Total equity and liabilities | 10/49 | €50,510 | €56,493 | +€5,983 | +11.8% |
| Equity | 10/15 | €6,601 | €9,188 | +€2,587 | +39.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€1,459 | €1,128 | +€2,587 | |
| Amounts payable | 17/49 | €43,909 | €47,305 | +€3,396 | +7.7% |
| Amounts payable within one year | 42/48 | €43,909 | €47,305 | +€3,396 | +7.7% |
| Trade debts | 44 | €5,735 | €14,224 | +€8,489 | +148% |
| Suppliers | 440/4 | €5,735 | €14,224 | +€8,489 | +148% |
| Advances received on contracts in progress | 46 | €6,336 | €6,336 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,257 | €7,807 | -€11,450 | -59.5% |
| Taxes | 450/3 | €8,657 | €7,807 | -€850 | -9.8% |
| Remuneration and social security | 454/9 | €10,600 | - | -€10,600 | |
| Other amounts payable | 47/48 | €12,582 | €18,938 | +€6,356 | +50.5% |
| Turnover | 70 | €79,915 | €86,540 | +€6,625 | +8.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,469 | €83,555 | +€3,085 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146 | €146 | = | 0.0% |
| Other operating charges | 640/8 | €842 | €73 | -€768 | -91.3% |
| Gross operating margin | 9900 | €433 | €2,985 | +€2,552 | +589% |
| Operating profit (loss) | 9901 | -€555 | €2,766 | +€3,321 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €116 | €179 | +€63 | +54.6% |
| Recurring financial charges | 65 | €116 | €179 | +€63 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€670 | €2,587 | +€3,257 | |
| Profit (loss) for the period | 9904 | -€670 | €2,587 | +€3,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€670 | €2,587 | +€3,257 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.