AUTO PIECES MERODE: 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 MERODE
Largest movements
- Receivables within one year +€108,813
up €108,813 (+255%), from €42,710 to €151,523
of which Other amounts receivable: +€97,274
- Cash +€21,674
up €21,674 (+1,482%), from €1,462 to €23,136
mainly Trade debts (+€83,891) and Net result for the year (+€42,147)
- Trade debts +€83,891
up €83,891 (+234%), from €35,927 to €119,818
- Profit (loss) carried forward +€42,147
up €42,147 (+188%), from €22,453 to €64,600
- Tax, wage and social debts +€19,785
up €19,785 (+18.5%), from €107,050 to €126,835
of which Taxes: +€14,700
- Other debts -€16,626
down €16,626 (-8.7%), from €192,006 to €175,380
- Gross operating margin +€42,862
up €42,862 (+248%), from €17,253 to €60,115
- Taxes +€12,096
up €12,096 (+328%), from €3,691 to €15,787
- Write-downs -€3,250
no longer reported in 2024 (was €3,250)
- Staff costs -€3,037
no longer reported in 2024 (was €3,037)
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 | €377,896 | €507,093 | +€129,197 | +34.2% |
| Fixed assets | 21/28 | €4,241 | €2,951 | -€1,290 | -30.4% |
| Tangible fixed assets | 22/27 | €4,241 | €2,951 | -€1,290 | -30.4% |
| Plant, machinery and equipment | 23 | €4,241 | €2,951 | -€1,290 | -30.4% |
| Current assets | 29/58 | €373,655 | €504,142 | +€130,487 | +34.9% |
| Stocks and contracts in progress | 3 | €329,483 | €329,483 | = | 0.0% |
| Stocks | 30/36 | €329,483 | €329,483 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,710 | €151,523 | +€108,813 | +255% |
| Trade receivables | 40 | €26,395 | €37,934 | +€11,539 | +43.7% |
| Other amounts receivable | 41 | €16,315 | €113,589 | +€97,274 | +596% |
| Cash at bank and in hand | 54/58 | €1,462 | €23,136 | +€21,674 | +1,482% |
| Total equity and liabilities | 10/49 | €377,896 | €507,093 | +€129,197 | +34.2% |
| Equity | 10/15 | €42,913 | €85,060 | +€42,147 | +98.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,453 | €64,600 | +€42,147 | +188% |
| Amounts payable | 17/49 | €334,983 | €422,033 | +€87,050 | +26.0% |
| Amounts payable within one year | 42/48 | €334,983 | €422,033 | +€87,050 | +26.0% |
| Trade debts | 44 | €35,927 | €119,818 | +€83,891 | +234% |
| Suppliers | 440/4 | €35,927 | €119,818 | +€83,891 | +234% |
| Taxes, remuneration and social security | 45 | €107,050 | €126,835 | +€19,785 | +18.5% |
| Taxes | 450/3 | €74,919 | €89,619 | +€14,700 | +19.6% |
| Remuneration and social security | 454/9 | €32,131 | €37,216 | +€5,085 | +15.8% |
| Other amounts payable | 47/48 | €192,006 | €175,380 | -€16,626 | -8.7% |
| Remuneration, social security and pensions | 62 | €3,037 | - | -€3,037 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,290 | €1,290 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,250 | - | -€3,250 | |
| Other operating charges | 640/8 | €657 | €505 | -€152 | -23.1% |
| Gross operating margin | 9900 | €17,253 | €60,115 | +€42,862 | +248% |
| Operating profit (loss) | 9901 | €9,019 | €58,320 | +€49,301 | +547% |
| Financial charges | 65/66B | €258 | €386 | +€128 | +49.6% |
| Recurring financial charges | 65 | €258 | €386 | +€128 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €8,761 | €57,934 | +€49,173 | +561% |
| Income taxes | 67/77 | €3,691 | €15,787 | +€12,096 | +328% |
| Profit (loss) for the period | 9904 | €5,070 | €42,147 | +€37,077 | +731% |
| Profit (loss) for the period to be appropriated | 9905 | €5,070 | €42,147 | +€37,077 | +731% |
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 17 October 2026 via checked.be.