AUTO PUT: 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 PUT
Largest movements
- Cash +€247,274
up €247,274 (+20.1%), from €1.2m to €1.5m
mainly Net result for the year (+€211,754) and Depreciation (+€91,880)
- Tangible fixed assets -€91,880
down €91,880 (-6.0%), from €1.5m to €1.4m
of which Land and buildings: -€91,795
- Profit (loss) carried forward +€279,848
up €279,848 (+78.8%), from €354,979 to €634,826
- Reserves -€68,094
down €68,094 (-9.3%), from €735,997 to €667,903
of which Tax-exempt reserves: -€68,094
- Taxes +€24,905
up €24,905 (+36.2%), from €68,836 to €93,741
- Gross operating margin +€9,976
up €9,976 (+2.6%), from €376,518 to €386,494
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 | €2,774,886 | €2,925,257 | +€150,371 | +5.4% |
| Fixed assets | 21/28 | €1,535,451 | €1,443,571 | -€91,880 | -6.0% |
| Tangible fixed assets | 22/27 | €1,535,451 | €1,443,571 | -€91,880 | -6.0% |
| Land and buildings | 22 | €1,535,366 | €1,443,571 | -€91,795 | -6.0% |
| Plant, machinery and equipment | 23 | €86 | - | -€86 | |
| Current assets | 29/58 | €1,239,435 | €1,481,686 | +€242,251 | +19.5% |
| Amounts receivable within one year | 40/41 | €1,164 | €2,023 | +€859 | +73.8% |
| Other amounts receivable | 41 | €1,164 | €2,023 | +€859 | +73.8% |
| Cash at bank and in hand | 54/58 | €1,232,389 | €1,479,663 | +€247,274 | +20.1% |
| Deferred charges and accrued income | 490/1 | €5,882 | - | -€5,882 | |
| Total equity and liabilities | 10/49 | €2,774,886 | €2,925,257 | +€150,371 | +5.4% |
| Equity | 10/15 | €2,285,976 | €2,497,730 | +€211,754 | +9.3% |
| Contributions | 10/11 | €1,195,000 | €1,195,000 | = | 0.0% |
| Capital | 10 | €1,195,000 | €1,195,000 | = | 0.0% |
| Issued capital | 100 | €1,195,000 | €1,195,000 | = | 0.0% |
| Reserves | 13 | €735,997 | €667,903 | -€68,094 | -9.3% |
| Non-distributable reserves | 130/1 | €119,500 | €119,500 | = | 0.0% |
| Legal reserve | 130 | €119,500 | €119,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,094 | - | -€68,094 | |
| Distributable reserves | 133 | €548,403 | €548,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,979 | €634,826 | +€279,848 | +78.8% |
| Provisions and deferred taxes | 16 | €22,698 | - | -€22,698 | |
| Deferred taxes | 168 | €22,698 | - | -€22,698 | |
| Amounts payable | 17/49 | €466,213 | €427,527 | -€38,685 | -8.3% |
| Amounts payable within one year | 42/48 | €432,825 | €407,985 | -€24,840 | -5.7% |
| Trade debts | 44 | €8,275 | €1,763 | -€6,512 | -78.7% |
| Suppliers | 440/4 | €8,275 | €1,763 | -€6,512 | -78.7% |
| Taxes, remuneration and social security | 45 | €22,317 | - | -€22,317 | |
| Taxes | 450/3 | €22,317 | - | -€22,317 | |
| Other amounts payable | 47/48 | €402,232 | €406,222 | +€3,989 | +1.0% |
| Accrued charges and deferred income | 492/3 | €33,388 | €19,543 | -€13,845 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,211 | €91,880 | -€331 | -0.4% |
| Other operating charges | 640/8 | €1,136 | €1,131 | -€4 | -0.4% |
| Gross operating margin | 9900 | €376,518 | €386,494 | +€9,976 | +2.6% |
| Operating profit (loss) | 9901 | €283,171 | €293,482 | +€10,311 | +3.6% |
| Financial charges | 65/66B | €11,906 | €10,685 | -€1,222 | -10.3% |
| Recurring financial charges | 65 | €11,906 | €10,685 | -€1,222 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €271,265 | €282,797 | +€11,533 | +4.3% |
| Transfer from deferred taxes | 780 | €595 | €22,698 | +€22,103 | +3713.2% |
| Income taxes | 67/77 | €68,836 | €93,741 | +€24,905 | +36.2% |
| Profit (loss) for the period | 9904 | €203,024 | €211,754 | +€8,730 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €1,786 | €68,094 | +€66,308 | +3713.2% |
| Profit (loss) for the period to be appropriated | 9905 | €204,810 | €279,848 | +€75,038 | +36.6% |
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 29 September 2026 via checked.be.