AUTO PIECES TECHNIQUES: what changed
Two fiscal 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 TECHNIQUES
Largest movements
- Stocks and contracts -€221,660
down €221,660 (-28.4%), from €779,596 to €557,936
- Deferred charges and accrued income -€97,208
down €97,208 (-100.0%), from €97,208 to €0
- Receivables within one year -€72,406
down €72,406 (-27.4%), from €264,508 to €192,102
of which Trade receivables: -€75,696
- Cash -€63,227
down €63,227 (-72.1%), from €87,641 to €24,414
mainly Net result for the year (-€654,546) and Short-term financial debts (-€288,500)
- Profit (loss) carried forward -€654,546
down €654,546, from €458,501 to -€196,045
- Other debts +€368,884
new in 2025: €368,884
- Trade debts +€296,878
up €296,878 (+133.8%), from €221,957 to €518,834
- Short-term financial debts -€288,500
down €288,500 (-25.3%), from €1.1m to €850,000
- Accrued charges and deferred income -€103,739
down €103,739 (-100.0%), from €103,741 to €2
- Turnover -€1.9m
no longer reported in 2025 (was €1.9m)
- Purchases and services -€1.5m
no longer reported in 2025 (was €1.5m)
- Gross operating margin -€237,258
down €237,258 (-50.5%), from €469,657 to €232,399
- Write-downs +€205,929
new in 2025: €205,929
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.
Cash bridge derived
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 | €2,818,467 | €2,353,005 | -€465,461 | -16.5% |
| Fixed assets | 21/28 | €1,589,514 | €1,578,553 | -€10,961 | -0.7% |
| Intangible fixed assets | 21 | €10,551 | €10,551 | = | 0.0% |
| Tangible fixed assets | 22/27 | €48,170 | €37,210 | -€10,961 | -22.8% |
| Plant, machinery and equipment | 23 | €48,170 | €14,391 | -€33,779 | -70.1% |
| Furniture and vehicles | 24 | - | €22,819 | +€22,819 | |
| Financial fixed assets | 28 | €1,530,793 | €1,530,793 | = | 0.0% |
| Current assets | 29/58 | €1,228,953 | €774,452 | -€454,501 | -37.0% |
| Stocks and contracts in progress | 3 | €779,596 | €557,936 | -€221,660 | -28.4% |
| Stocks | 30/36 | €779,596 | €557,936 | -€221,660 | -28.4% |
| Amounts receivable within one year | 40/41 | €264,508 | €192,102 | -€72,406 | -27.4% |
| Trade receivables | 40 | €259,100 | €183,404 | -€75,696 | -29.2% |
| Other amounts receivable | 41 | €5,408 | €8,698 | +€3,290 | +60.8% |
| Cash at bank and in hand | 54/58 | €87,641 | €24,414 | -€63,227 | -72.1% |
| Deferred charges and accrued income | 490/1 | €97,208 | €0 | -€97,208 | -100.0% |
| Total equity and liabilities | 10/49 | €2,818,467 | €2,353,005 | -€465,461 | -16.5% |
| Equity | 10/15 | €848,101 | €193,555 | -€654,546 | -77.2% |
| Contributions | 10/11 | €386,000 | €389,600 | +€3,600 | +0.9% |
| Capital | 10 | €386,000 | - | -€386,000 | |
| Issued capital | 100 | €386,000 | - | -€386,000 | |
| Reserves | 13 | €3,600 | - | -€3,600 | |
| Non-distributable reserves | 130/1 | €3,600 | - | -€3,600 | |
| Legal reserve | 130 | €3,600 | - | -€3,600 | |
| Profit (loss) carried forward | 14 | €458,501 | -€196,045 | -€654,546 | |
| Amounts payable | 17/49 | €1,970,366 | €2,159,450 | +€189,085 | +9.6% |
| Amounts payable after more than one year | 17 | €251,183 | €174,361 | -€76,823 | -30.6% |
| Financial debts | 170/4 | €251,183 | €174,361 | -€76,823 | -30.6% |
| Amounts payable within one year | 42/48 | €1,615,441 | €1,985,088 | +€369,647 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €77,925 | €118,751 | +€40,826 | +52.4% |
| Financial debts | 43 | €1,138,500 | €850,000 | -€288,500 | -25.3% |
| Other loans | 439 | €1,138,500 | €850,000 | -€288,500 | -25.3% |
| Trade debts | 44 | €221,957 | €518,834 | +€296,878 | +133.8% |
| Suppliers | 440/4 | €221,957 | €518,834 | +€296,878 | +133.8% |
| Taxes, remuneration and social security | 45 | €177,060 | €128,619 | -€48,441 | -27.4% |
| Taxes | 450/3 | €84,482 | €91,828 | +€7,346 | +8.7% |
| Remuneration and social security | 454/9 | €92,577 | €36,790 | -€55,787 | -60.3% |
| Other amounts payable | 47/48 | - | €368,884 | +€368,884 | |
| Accrued charges and deferred income | 492/3 | €103,741 | €2 | -€103,739 | -100.0% |
| Turnover | 70 | €1,924,323 | - | -€1.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,454,666 | - | -€1.5m | |
| Remuneration, social security and pensions | 62 | €301,223 | €311,427 | +€10,204 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,896 | €14,961 | +€2,065 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €205,929 | +€205,929 | |
| Other operating charges | 640/8 | €3,199 | €2,879 | -€319 | -10.0% |
| Non-recurring operating charges | 66A | €3,570 | €273,626 | +€270,056 | +7565.6% |
| Gross operating margin | 9900 | €469,657 | €232,399 | -€237,258 | -50.5% |
| Operating profit (loss) | 9901 | €148,770 | -€576,423 | -€725,193 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €66,891 | €66,305 | -€585 | -0.9% |
| Recurring financial charges | 65 | €66,891 | €66,305 | -€585 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €81,879 | -€642,722 | -€724,601 | |
| Income taxes | 67/77 | €29,579 | €11,824 | -€17,755 | -60.0% |
| Profit (loss) for the period | 9904 | €52,300 | -€654,546 | -€706,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,300 | -€654,546 | -€706,847 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.