AUTO PLUS CANIO: 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 PLUS CANIO
Largest movements
- Cash +€23,576
up €23,576 (+51.2%), from €46,081 to €69,657
mainly Net result for the year (+€17,737) and Receivables within one year (+€9,776)
- Receivables within one year -€9,776
down €9,776 (-17.7%), from €55,175 to €45,399
of which Trade receivables: -€15,743
- Profit (loss) carried forward +€17,737
up €17,737 (+24.6%), from €72,021 to €89,758
- Debts after one year -€4,163
down €4,163 (-26.9%), from €15,484 to €11,321
- Trade debts +€2,516
up €2,516 (+17.6%), from €14,322 to €16,838
- Tax, wage and social debts -€1,951
down €1,951 (-9.3%), from €21,087 to €19,135
of which Taxes: -€2,003
- Purchases and services +€15,745
up €15,745 (+8.5%), from €184,883 to €200,628
- Gross operating margin -€9,537
down €9,537 (-12.9%), from €73,984 to €64,447
- Other operating charges -€4,885
down €4,885 (-62.7%), from €7,796 to €2,911
- Turnover +€3,823
up €3,823 (+1.5%), from €258,025 to €261,847
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.
Cash bridge derived
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 | €148,556 | €163,117 | +€14,561 | +9.8% |
| Fixed assets | 21/28 | €27,758 | €27,638 | -€120 | -0.4% |
| Tangible fixed assets | 22/27 | €27,568 | €27,448 | -€120 | -0.4% |
| Land and buildings | 22 | €20,482 | €18,369 | -€2,114 | -10.3% |
| Plant, machinery and equipment | 23 | €1,531 | €4,393 | +€2,862 | +187.0% |
| Furniture and vehicles | 24 | €4,122 | €3,730 | -€392 | -9.5% |
| Other tangible fixed assets | 26 | €1,432 | €956 | -€477 | -33.3% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €120,798 | €135,479 | +€14,681 | +12.2% |
| Stocks and contracts in progress | 3 | €16,500 | €17,200 | +€700 | +4.2% |
| Stocks | 30/36 | €16,500 | €17,200 | +€700 | +4.2% |
| Amounts receivable within one year | 40/41 | €55,175 | €45,399 | -€9,776 | -17.7% |
| Trade receivables | 40 | €49,560 | €33,817 | -€15,743 | -31.8% |
| Other amounts receivable | 41 | €5,615 | €11,581 | +€5,966 | +106.3% |
| Cash at bank and in hand | 54/58 | €46,081 | €69,657 | +€23,576 | +51.2% |
| Deferred charges and accrued income | 490/1 | €3,042 | €3,224 | +€181 | +6.0% |
| Total equity and liabilities | 10/49 | €148,556 | €163,117 | +€14,561 | +9.8% |
| Equity | 10/15 | €94,021 | €111,758 | +€17,737 | +18.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,021 | €89,758 | +€17,737 | +24.6% |
| Amounts payable | 17/49 | €54,535 | €51,359 | -€3,176 | -5.8% |
| Amounts payable after more than one year | 17 | €15,484 | €11,321 | -€4,163 | -26.9% |
| Financial debts | 170/4 | €15,484 | €11,321 | -€4,163 | -26.9% |
| Amounts payable within one year | 42/48 | €38,750 | €39,824 | +€1,074 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €3,341 | €3,851 | +€510 | +15.3% |
| Trade debts | 44 | €14,322 | €16,838 | +€2,516 | +17.6% |
| Suppliers | 440/4 | €14,322 | €16,838 | +€2,516 | +17.6% |
| Taxes, remuneration and social security | 45 | €21,087 | €19,135 | -€1,951 | -9.3% |
| Taxes | 450/3 | €18,750 | €16,747 | -€2,003 | -10.7% |
| Remuneration and social security | 454/9 | €2,337 | €2,389 | +€52 | +2.2% |
| Accrued charges and deferred income | 492/3 | €302 | €214 | -€87 | -29.0% |
| Turnover | 70 | €258,025 | €261,847 | +€3,823 | +1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €184,883 | €200,628 | +€15,745 | +8.5% |
| Remuneration, social security and pensions | 62 | €29,701 | €30,158 | +€458 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,472 | €5,413 | +€1,941 | +55.9% |
| Other operating charges | 640/8 | €7,796 | €2,911 | -€4,885 | -62.7% |
| Non-recurring operating charges | 66A | €2 | - | -€2 | |
| Gross operating margin | 9900 | €73,984 | €64,447 | -€9,537 | -12.9% |
| Operating profit (loss) | 9901 | €33,014 | €25,965 | -€7,049 | -21.4% |
| Financial income | 75/76B | €175 | €22 | -€153 | -87.4% |
| Recurring financial income | 75 | €175 | €22 | -€153 | -87.4% |
| Financial charges | 65/66B | €1,287 | €1,751 | +€464 | +36.0% |
| Recurring financial charges | 65 | €1,287 | €1,751 | +€464 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €31,902 | €24,236 | -€7,666 | -24.0% |
| Income taxes | 67/77 | €8,205 | €6,499 | -€1,706 | -20.8% |
| Profit (loss) for the period | 9904 | €23,696 | €17,737 | -€5,959 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,696 | €17,737 | -€5,959 | -25.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.