AUTO-PIECES JD: 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-PIECES JD
Largest movements
- Receivables within one year -€62,626
down €62,626 (-22.3%), from €280,628 to €218,003
of which Trade receivables: -€39,114
- Stocks and contracts +€29,715
up €29,715 (+8.4%), from €353,323 to €383,038
- Tangible fixed assets -€28,350
down €28,350 (-18.9%), from €149,689 to €121,339
of which Furniture and vehicles: -€17,147
- Trade debts -€96,334
down €96,334 (-33.1%), from €290,969 to €194,635
- Profit (loss) carried forward +€57,874
up €57,874, from -€57,249 to €625
- Other debts +€56,569
new in 2025: €56,569
- Tax, wage and social debts -€27,507
down €27,507 (-39.0%), from €70,601 to €43,094
of which Taxes: -€26,692
- Current portion of long-term debt -€26,911
down €26,911 (-53.1%), from €50,709 to €23,798
- Gross operating margin +€179,303
up €179,303 (+121%), from €148,099 to €327,402
- Financial income -€112,870
down €112,870 (-99.0%), from €114,009 to €1,139
of which Non-recurring financial income: -€113,857
- Staff costs +€23,137
up €23,137 (+13.0%), from €177,439 to €200,576
- Taxes +€21,209
up €21,209 (+10,104%), from €210 to €21,419
- Depreciation -€11,197
down €11,197 (-26.9%), from €41,586 to €30,389
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 | €836,200 | €779,682 | -€56,518 | -6.8% |
| Fixed assets | 21/28 | €152,787 | €125,749 | -€27,038 | -17.7% |
| Intangible fixed assets | 21 | €2,890 | €4,202 | +€1,312 | +45.4% |
| Tangible fixed assets | 22/27 | €149,689 | €121,339 | -€28,350 | -18.9% |
| Land and buildings | 22 | €69,767 | €63,835 | -€5,932 | -8.5% |
| Plant, machinery and equipment | 23 | €45,495 | €40,224 | -€5,271 | -11.6% |
| Furniture and vehicles | 24 | €34,428 | €17,280 | -€17,147 | -49.8% |
| Financial fixed assets | 28 | €207 | €207 | = | 0.0% |
| Current assets | 29/58 | €683,413 | €653,933 | -€29,480 | -4.3% |
| Stocks and contracts in progress | 3 | €353,323 | €383,038 | +€29,715 | +8.4% |
| Stocks | 30/36 | €353,323 | €383,038 | +€29,715 | +8.4% |
| Amounts receivable within one year | 40/41 | €280,628 | €218,003 | -€62,626 | -22.3% |
| Trade receivables | 40 | €201,288 | €162,174 | -€39,114 | -19.4% |
| Other amounts receivable | 41 | €79,340 | €55,829 | -€23,511 | -29.6% |
| Cash at bank and in hand | 54/58 | €44,112 | €49,643 | +€5,531 | +12.5% |
| Deferred charges and accrued income | 490/1 | €5,350 | €3,249 | -€2,100 | -39.3% |
| Total equity and liabilities | 10/49 | €836,200 | €779,682 | -€56,518 | -6.8% |
| Equity | 10/15 | €265,735 | €323,609 | +€57,874 | +21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €316,783 | €316,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €314,304 | €314,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,249 | €625 | +€57,874 | |
| Amounts payable | 17/49 | €570,465 | €456,073 | -€114,392 | -20.1% |
| Amounts payable after more than one year | 17 | €149,719 | €129,552 | -€20,167 | -13.5% |
| Financial debts | 170/4 | €149,719 | €129,552 | -€20,167 | -13.5% |
| Amounts payable within one year | 42/48 | €420,746 | €326,521 | -€94,225 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €50,709 | €23,798 | -€26,911 | -53.1% |
| Financial debts | 43 | €8,466 | €8,425 | -€42 | -0.5% |
| Credit institutions | 430/8 | €8,466 | €8,425 | -€42 | -0.5% |
| Trade debts | 44 | €290,969 | €194,635 | -€96,334 | -33.1% |
| Suppliers | 440/4 | €290,969 | €194,635 | -€96,334 | -33.1% |
| Taxes, remuneration and social security | 45 | €70,601 | €43,094 | -€27,507 | -39.0% |
| Taxes | 450/3 | €40,612 | €13,921 | -€26,692 | -65.7% |
| Remuneration and social security | 454/9 | €29,989 | €29,174 | -€815 | -2.7% |
| Other amounts payable | 47/48 | - | €56,569 | +€56,569 | |
| Remuneration, social security and pensions | 62 | €177,439 | €200,576 | +€23,137 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,586 | €30,389 | -€11,197 | -26.9% |
| Other operating charges | 640/8 | €10,779 | €2,887 | -€7,892 | -73.2% |
| Gross operating margin | 9900 | €148,099 | €327,402 | +€179,303 | +121% |
| Operating profit (loss) | 9901 | -€81,705 | €93,550 | +€175,255 | |
| Financial income | 75/76B | €114,009 | €1,139 | -€112,870 | -99.0% |
| Recurring financial income | 75 | €152 | €1,139 | +€986 | +648% |
| Non-recurring financial income | 76B | €113,857 | - | -€113,857 | |
| Financial charges | 65/66B | €15,500 | €15,396 | -€104 | -0.7% |
| Recurring financial charges | 65 | €15,500 | €15,396 | -€104 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €16,804 | €79,293 | +€62,489 | +372% |
| Income taxes | 67/77 | €210 | €21,419 | +€21,209 | +10,104% |
| Profit (loss) for the period | 9904 | €16,594 | €57,874 | +€41,280 | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €16,594 | €57,874 | +€41,280 | +249% |
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 30 October 2026 via checked.be.