AUTO-POINT: 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-POINT
Largest movements
- Stocks and contracts -€298,061
down €298,061 (-85.1%), from €350,123 to €52,062
- Cash -€189,737
down €189,737 (-75.6%), from €250,938 to €61,201
mainly Other debts (-€444,181) and Tax, wage and social debts (-€32,444)
- Other debts -€444,181
down €444,181 (-99.8%), from €445,014 to €833
- Tax, wage and social debts -€32,444
down €32,444 (-98.8%), from €32,829 to €385
- Advances received -€7,700
down €7,700 (-100.0%), from €7,700 to €0
- Gross operating margin +€12,657
up €12,657 (+96.5%), from -€13,118 to -€462
- Financial charges -€1,052
down €1,052 (-87.8%), from €1,198 to €146
- Other operating charges -€156
down €156 (-13.9%), from €1,121 to €965
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 | €606,050 | €116,270 | -€489,779 | -80.8% |
| Fixed assets | 21/28 | €601 | €250 | -€351 | -58.3% |
| Tangible fixed assets | 22/27 | €601 | €250 | -€351 | -58.3% |
| Plant, machinery and equipment | 23 | €201 | €102 | -€99 | -49.4% |
| Furniture and vehicles | 24 | €400 | €149 | -€252 | -62.8% |
| Current assets | 29/58 | €605,449 | €116,020 | -€489,429 | -80.8% |
| Stocks and contracts in progress | 3 | €350,123 | €52,062 | -€298,061 | -85.1% |
| Stocks | 30/36 | €350,123 | €52,062 | -€298,061 | -85.1% |
| Amounts receivable within one year | 40/41 | €3,010 | €2,262 | -€748 | -24.8% |
| Trade receivables | 40 | €0 | €1,997 | +€1,997 | |
| Other amounts receivable | 41 | €3,010 | €266 | -€2,744 | -91.2% |
| Cash at bank and in hand | 54/58 | €250,938 | €61,201 | -€189,737 | -75.6% |
| Deferred charges and accrued income | 490/1 | €1,378 | €495 | -€883 | -64.1% |
| Total equity and liabilities | 10/49 | €606,050 | €116,270 | -€489,779 | -80.8% |
| Equity | 10/15 | €117,702 | €114,945 | -€2,756 | -2.3% |
| Contributions | 10/11 | €50,034 | €50,034 | = | 0.0% |
| Reserves | 13 | €67,668 | €64,911 | -€2,756 | -4.1% |
| Distributable reserves | 133 | €67,668 | €64,911 | -€2,756 | -4.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €488,348 | €1,325 | -€487,023 | -99.7% |
| Amounts payable within one year | 42/48 | €488,098 | €1,325 | -€486,773 | -99.7% |
| Trade debts | 44 | €2,555 | €107 | -€2,449 | -95.8% |
| Suppliers | 440/4 | €2,555 | €107 | -€2,449 | -95.8% |
| Advances received on contracts in progress | 46 | €7,700 | €0 | -€7,700 | -100.0% |
| Taxes, remuneration and social security | 45 | €32,829 | €385 | -€32,444 | -98.8% |
| Taxes | 450/3 | €32,829 | €385 | -€32,444 | -98.8% |
| Other amounts payable | 47/48 | €445,014 | €833 | -€444,181 | -99.8% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100.0% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €351 | +€33 | +10.4% |
| Other operating charges | 640/8 | €1,121 | €965 | -€156 | -13.9% |
| Gross operating margin | 9900 | -€13,118 | -€462 | +€12,657 | +96.5% |
| Operating profit (loss) | 9901 | -€14,557 | -€1,777 | +€12,780 | +87.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €1,198 | €146 | -€1,052 | -87.8% |
| Recurring financial charges | 65 | €1,198 | €146 | -€1,052 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,755 | -€1,923 | +€13,831 | +87.8% |
| Profit (loss) for the period | 9904 | -€15,755 | -€1,923 | +€13,831 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,755 | -€1,923 | +€13,831 | +87.8% |
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 10 October 2026 via checked.be.