AUTO REPAIR: 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 REPAIR
Largest movements
- Stocks and contracts -€51,662
down €51,662 (-62.8%), from €82,216 to €30,554
- Receivables within one year -€23,500
down €23,500 (-26.5%), from €88,529 to €65,029
of which Trade receivables: -€18,116
- Tangible fixed assets -€9,171
down €9,171 (-29.0%), from €31,606 to €22,435
of which Plant, machinery and equipment: -€5,866
- Cash -€3,926
down €3,926 (-16.7%), from €23,500 to €19,574
mainly Other debts (-€120,568) and Net result for the year (-€24,758)
- Other debts -€120,568
down €120,568 (-89.4%), from €134,894 to €14,327
- Advances received +€32,049
new in 2025: €32,049
- Profit (loss) carried forward -€24,758
down €24,758 (-50.6%), from -€48,942 to -€73,700
- Short-term financial debts +€24,294
up €24,294 (+48.6%), from €50,000 to €74,294
- Tax, wage and social debts +€12,852
up €12,852 (+129%), from €10,001 to €22,853
of which Remuneration and social security: +€13,024
- Gross operating margin -€8,962
down €8,962 (-21.9%), from €40,999 to €32,037
- Staff costs +€8,240
up €8,240 (+35.9%), from €22,959 to €31,199
- Other operating charges +€3,979
up €3,979 (+145%), from €2,741 to €6,720
- Taxes -€1,828
down €1,828 (-96.8%), from €1,888 to €60
- Depreciation +€1,496
up €1,496 (+19.5%), from €7,676 to €9,171
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.
Derived cash bridge
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 | €231,582 | €144,070 | -€87,512 | -37.8% |
| Fixed assets | 21/28 | €36,681 | €27,510 | -€9,171 | -25.0% |
| Tangible fixed assets | 22/27 | €31,606 | €22,435 | -€9,171 | -29.0% |
| Plant, machinery and equipment | 23 | €21,559 | €15,693 | -€5,866 | -27.2% |
| Furniture and vehicles | 24 | €4,925 | €2,425 | -€2,500 | -50.8% |
| Other tangible fixed assets | 26 | €5,122 | €4,317 | -€805 | -15.7% |
| Financial fixed assets | 28 | €5,075 | €5,075 | = | 0.0% |
| Current assets | 29/58 | €194,901 | €116,560 | -€78,341 | -40.2% |
| Stocks and contracts in progress | 3 | €82,216 | €30,554 | -€51,662 | -62.8% |
| Stocks | 30/36 | €82,216 | €30,554 | -€51,662 | -62.8% |
| Amounts receivable within one year | 40/41 | €88,529 | €65,029 | -€23,500 | -26.5% |
| Trade receivables | 40 | €79,705 | €61,589 | -€18,116 | -22.7% |
| Other amounts receivable | 41 | €8,823 | €3,440 | -€5,384 | -61.0% |
| Cash at bank and in hand | 54/58 | €23,500 | €19,574 | -€3,926 | -16.7% |
| Deferred charges and accrued income | 490/1 | €656 | €1,403 | +€747 | +114% |
| Total equity and liabilities | 10/49 | €231,582 | €144,070 | -€87,512 | -37.8% |
| Equity | 10/15 | -€28,824 | -€53,582 | -€24,758 | -85.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €12,619 | €12,619 | = | 0.0% |
| Distributable reserves | 133 | €12,619 | €12,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,942 | -€73,700 | -€24,758 | -50.6% |
| Amounts payable | 17/49 | €260,405 | €197,651 | -€62,754 | -24.1% |
| Amounts payable after more than one year | 17 | €49,127 | €44,288 | -€4,839 | -9.8% |
| Financial debts | 170/4 | €49,127 | €44,288 | -€4,839 | -9.8% |
| Amounts payable within one year | 42/48 | €211,278 | €153,363 | -€57,915 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €4,643 | €4,839 | +€196 | +4.2% |
| Financial debts | 43 | €50,000 | €74,294 | +€24,294 | +48.6% |
| Credit institutions | 430/8 | €50,000 | €74,294 | +€24,294 | +48.6% |
| Trade debts | 44 | €11,740 | €5,002 | -€6,738 | -57.4% |
| Suppliers | 440/4 | €11,740 | €5,002 | -€6,738 | -57.4% |
| Advances received on contracts in progress | 46 | - | €32,049 | +€32,049 | |
| Taxes, remuneration and social security | 45 | €10,001 | €22,853 | +€12,852 | +129% |
| Taxes | 450/3 | €4,338 | €4,166 | -€172 | -4.0% |
| Remuneration and social security | 454/9 | €5,663 | €18,687 | +€13,024 | +230% |
| Other amounts payable | 47/48 | €134,894 | €14,327 | -€120,568 | -89.4% |
| Remuneration, social security and pensions | 62 | €22,959 | €31,199 | +€8,240 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,676 | €9,171 | +€1,496 | +19.5% |
| Other operating charges | 640/8 | €2,741 | €6,720 | +€3,979 | +145% |
| Non-recurring operating charges | 66A | €927 | - | -€927 | |
| Gross operating margin | 9900 | €40,999 | €32,037 | -€8,962 | -21.9% |
| Operating profit (loss) | 9901 | €6,696 | -€15,054 | -€21,750 | |
| Financial income | 75/76B | €54 | €15 | -€39 | -72.2% |
| Recurring financial income | 75 | €54 | €15 | -€39 | -72.2% |
| Financial charges | 65/66B | €8,510 | €9,659 | +€1,149 | +13.5% |
| Recurring financial charges | 65 | €8,510 | €9,659 | +€1,149 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,760 | -€24,698 | -€22,938 | -1,303% |
| Income taxes | 67/77 | €1,888 | €60 | -€1,828 | -96.8% |
| Profit (loss) for the period | 9904 | -€3,648 | -€24,758 | -€21,110 | -579% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,648 | -€24,758 | -€21,110 | -579% |
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 27 October 2026 via checked.be.