AUTO PIECES LE ROUX: what changed
AUTO PIECES LE ROUX
Largest movements
- Cash +€72,985
up €72,985 (+37.0%), from €197,361 to €270,346
mainly Net result for the year (+€81,172) and Trade debts (+€29,044)
- Receivables within one year +€30,520
up €30,520 (+70.0%), from €43,626 to €74,146
of which Trade receivables: +€31,484
- Tangible fixed assets +€24,782
up €24,782 (+59.1%), from €41,915 to €66,698
of which Furniture and vehicles: +€21,250
- Stocks and contracts -€14,200
down €14,200 (-11.0%), from €129,509 to €115,310
- Reserves +€81,172
up €81,172 (+57.6%), from €140,933 to €222,105
- Trade debts +€29,044
up €29,044 (+110%), from €26,403 to €55,447
- Other debts +€16,633
up €16,633 (+484%), from €3,434 to €20,067
- Tax, wage and social debts -€11,544
down €11,544 (-8.7%), from €132,018 to €120,475
of which Taxes: -€27,599
- Turnover +€321,925
up €321,925 (+24.8%), from €1.3m to €1.6m
- Purchases and services +€209,905
up €209,905 (+19.0%), from €1.1m to €1.3m
- Gross operating margin +€95,512
up €95,512 (+44.8%), from €213,361 to €308,874
- Staff costs +€57,088
up €57,088 (+53.5%), from €106,637 to €163,724
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,526 | €534,662 | +€115,136 | +27.4% |
| Fixed assets | 21/28 | €41,915 | €66,698 | +€24,782 | +59.1% |
| Tangible fixed assets | 22/27 | €41,915 | €66,698 | +€24,782 | +59.1% |
| Plant, machinery and equipment | 23 | €8,222 | €4,078 | -€4,144 | -50.4% |
| Furniture and vehicles | 24 | €31,238 | €52,488 | +€21,250 | +68.0% |
| Other tangible fixed assets | 26 | €2,455 | €10,131 | +€7,676 | +313% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €377,611 | €467,964 | +€90,354 | +23.9% |
| Stocks and contracts in progress | 3 | €129,509 | €115,310 | -€14,200 | -11.0% |
| Stocks | 30/36 | €129,509 | €115,310 | -€14,200 | -11.0% |
| Amounts receivable within one year | 40/41 | €43,626 | €74,146 | +€30,520 | +70.0% |
| Trade receivables | 40 | €20,747 | €52,231 | +€31,484 | +152% |
| Other amounts receivable | 41 | €22,879 | €21,914 | -€964 | -4.2% |
| Cash at bank and in hand | 54/58 | €197,361 | €270,346 | +€72,985 | +37.0% |
| Deferred charges and accrued income | 490/1 | €7,114 | €8,163 | +€1,049 | +14.7% |
| Total equity and liabilities | 10/49 | €419,526 | €534,662 | +€115,136 | +27.4% |
| Equity | 10/15 | €256,674 | €337,847 | +€81,172 | +31.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,933 | €222,105 | +€81,172 | +57.6% |
| Distributable reserves | 133 | €140,933 | €222,105 | +€81,172 | +57.6% |
| Profit (loss) carried forward | 14 | €97,142 | €97,142 | = | 0.0% |
| Amounts payable | 17/49 | €162,852 | €196,815 | +€33,964 | +20.9% |
| Amounts payable within one year | 42/48 | €162,025 | €195,989 | +€33,964 | +21.0% |
| Trade debts | 44 | €26,403 | €55,447 | +€29,044 | +110% |
| Suppliers | 440/4 | €26,403 | €55,447 | +€29,044 | +110% |
| Advances received on contracts in progress | 46 | €170 | €0 | -€170 | -100% |
| Taxes, remuneration and social security | 45 | €132,018 | €120,475 | -€11,544 | -8.7% |
| Taxes | 450/3 | €114,050 | €86,451 | -€27,599 | -24.2% |
| Remuneration and social security | 454/9 | €17,968 | €34,024 | +€16,055 | +89.4% |
| Other amounts payable | 47/48 | €3,434 | €20,067 | +€16,633 | +484% |
| Accrued charges and deferred income | 492/3 | €826 | €826 | = | 0.0% |
| Turnover | 70 | €1,296,186 | €1,618,111 | +€321,925 | +24.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,105,075 | €1,314,980 | +€209,905 | +19.0% |
| Remuneration, social security and pensions | 62 | €106,637 | €163,724 | +€57,088 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,736 | €21,118 | +€3,382 | +19.1% |
| Other operating charges | 640/8 | €7,637 | €7,300 | -€338 | -4.4% |
| Gross operating margin | 9900 | €213,361 | €308,874 | +€95,512 | +44.8% |
| Operating profit (loss) | 9901 | €81,351 | €116,732 | +€35,380 | +43.5% |
| Financial income | 75/76B | €449 | €62 | -€386 | -86.1% |
| Recurring financial income | 75 | €449 | €62 | -€386 | -86.1% |
| Financial charges | 65/66B | €2,011 | €2,219 | +€209 | +10.4% |
| Recurring financial charges | 65 | €2,011 | €2,219 | +€209 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €79,789 | €114,575 | +€34,785 | +43.6% |
| Income taxes | 67/77 | €23,494 | €33,402 | +€9,908 | +42.2% |
| Profit (loss) for the period | 9904 | €56,295 | €81,172 | +€24,877 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,295 | €81,172 | +€24,877 | +44.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.