AUTO'S B&M: 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'S B&M
Largest movements
- Receivables within one year -€20,052
down €20,052 (-27.1%), from €74,042 to €53,990
of which Trade receivables: -€18,130
- Receivables after one year -€16,700
no longer reported in 2025 (was €16,700)
- Cash +€5,663
up €5,663 (+991%), from €571 to €6,235
mainly Receivables within one year (+€20,052) and Receivables after one year (+€16,700)
- Stocks and contracts -€4,959
down €4,959 (-38.7%), from €12,810 to €7,851
- Other debts -€22,033
down €22,033 (-26.5%), from €83,089 to €61,056
- Trade debts -€12,963
down €12,963 (-82.4%), from €15,739 to €2,776
- Tax, wage and social debts -€1,189
no longer reported in 2025 (was €1,189)
- Gross operating margin +€10,415
up €10,415, from -€6,802 to €3,613
- Other operating charges +€2,181
up €2,181 (+158%), from €1,380 to €3,561
- Financial income -€666
down €666 (-100.0%), from €666 to €0
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 | €104,349 | €68,076 | -€36,273 | -34.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €104,349 | €68,076 | -€36,273 | -34.8% |
| Amounts receivable after more than one year | 29 | €16,700 | - | -€16,700 | |
| Other amounts receivable | 291 | €16,700 | - | -€16,700 | |
| Stocks and contracts in progress | 3 | €12,810 | €7,851 | -€4,959 | -38.7% |
| Stocks | 30/36 | €12,810 | €7,851 | -€4,959 | -38.7% |
| Amounts receivable within one year | 40/41 | €74,042 | €53,990 | -€20,052 | -27.1% |
| Trade receivables | 40 | €71,525 | €53,395 | -€18,130 | -25.3% |
| Other amounts receivable | 41 | €2,517 | €595 | -€1,922 | -76.4% |
| Cash at bank and in hand | 54/58 | €571 | €6,235 | +€5,663 | +991% |
| Deferred charges and accrued income | 490/1 | €226 | - | -€226 | |
| Total equity and liabilities | 10/49 | €104,349 | €68,076 | -€36,273 | -34.8% |
| Equity | 10/15 | €4,331 | €4,244 | -€87 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,269 | -€14,356 | -€87 | -0.6% |
| Amounts payable | 17/49 | €100,018 | €63,832 | -€36,186 | -36.2% |
| Amounts payable within one year | 42/48 | €100,018 | €63,832 | -€36,186 | -36.2% |
| Trade debts | 44 | €15,739 | €2,776 | -€12,963 | -82.4% |
| Suppliers | 440/4 | €15,739 | €2,776 | -€12,963 | -82.4% |
| Taxes, remuneration and social security | 45 | €1,189 | - | -€1,189 | |
| Taxes | 450/3 | €1,189 | - | -€1,189 | |
| Other amounts payable | 47/48 | €83,089 | €61,056 | -€22,033 | -26.5% |
| Other operating charges | 640/8 | €1,380 | €3,561 | +€2,181 | +158% |
| Gross operating margin | 9900 | -€6,802 | €3,613 | +€10,415 | |
| Operating profit (loss) | 9901 | -€8,182 | €52 | +€8,234 | |
| Financial income | 75/76B | €666 | €0 | -€666 | -100.0% |
| Recurring financial income | 75 | €666 | €0 | -€666 | -100.0% |
| Financial charges | 65/66B | €137 | €139 | +€2 | +1.7% |
| Recurring financial charges | 65 | €137 | €139 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,653 | -€87 | +€7,566 | +98.9% |
| Profit (loss) for the period | 9904 | -€7,653 | -€87 | +€7,566 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,653 | -€87 | +€7,566 | +98.9% |
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 22 October 2026 via checked.be.