AUTO'S BART: 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.
What changed
AUTO'S BART
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€292,324
2024 · €82,445+€209,879
Equity
€1.7m
2024 · €1.5m+€203,174
Cash
€425,471
2024 · €353,691+€71,779
Balance sheet total
€6.9m
2024 · €5.9m+€1.0m
Largest movements
Assets
- Tangible fixed assets +€838,742
up €838,742 (+20.7%), from €4.1m to €4.9m
of which Furniture and vehicles: +€897,624
- Stocks and contracts +€157,693
up €157,693 (+19.8%), from €795,101 to €952,793
- Receivables after one year -€110,000
no longer reported in 2025 (was €110,000)
- Cash +€71,779
up €71,779 (+20.3%), from €353,691 to €425,471
mainly Depreciation (+€747,653) and Debts after one year (+€577,223)
Equity and liabilities
- Debts after one year +€577,223
up €577,223 (+25.0%), from €2.3m to €2.9m
- Current portion of long-term debt +€241,345
up €241,345 (+44.0%), from €549,020 to €790,366
- Reserves +€203,174
up €203,174 (+17.7%), from €1.1m to €1.4m
of which Distributable reserves: +€204,634
- Trade debts +€78,117
up €78,117 (+18.5%), from €421,590 to €499,707
Income statement
- Gross operating margin +€484,066
up €484,066 (+25.5%), from €1.9m to €2.4m
- Depreciation +€92,266
up €92,266 (+14.1%), from €655,387 to €747,653
- Taxes +€60,080
up €60,080 (+107.2%), from €56,027 to €116,107
- Staff costs +€53,010
up €53,010 (+5.4%), from €973,670 to €1.0m
- Financial charges +€43,930
up €43,930 (+43.3%), from €101,354 to €145,284
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.
Result 2024
€82,445
Gross operating margin
+€484,066
Staff costs
-€53,010
Depreciation
-€92,266
Write-downs
-€15,028
Other operating charges
-€6,397
Financial income
+€3,520
Financial charges
-€43,930
Taxes
-€60,080
Deferred taxes and other
-€6,996
Result 2025
€292,324
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.
From operations
+€924,608
Investment
-€1.6m
Financing
+€729,567
Cash 2024
€353,691
From operations (derived)
+€924,608
Net result for the year
+€292,324
Depreciation
+€747,653
Receivables after one year
+€110,000
Stocks and contracts
-€157,693
Receivables within one year
-€40,388
Deferred charges and accrued income
-€22,829
Provisions
-€365
Trade debts
+€78,117
Tax, wage and social debts
-€29,517
Other debts
-€52,695
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
+€729,567
Debts after one year
+€577,223
Current portion of long-term debt
+€241,345
Short-term financial debts
+€149
Contributions, distributions and other
-€89,150
Cash 2025
€425,471
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,905,138 | €6,922,569 | +€1.0m | +17.2% |
| Fixed assets | 21/28 | €4,056,472 | €4,891,214 | +€834,742 | +20.6% |
| Tangible fixed assets | 22/27 | €4,052,472 | €4,891,214 | +€838,742 | +20.7% |
| Land and buildings | 22 | €2,060,535 | €2,001,394 | -€59,141 | -2.9% |
| Plant, machinery and equipment | 23 | €207,895 | €257,198 | +€49,302 | +23.7% |
| Furniture and vehicles | 24 | €1,706,686 | €2,604,310 | +€897,624 | +52.6% |
| Leasing and similar rights | 25 | €77,355 | €28,313 | -€49,043 | -63.4% |
| Financial fixed assets | 28 | €4,000 | - | -€4,000 | |
| Current assets | 29/58 | €1,848,667 | €2,031,356 | +€182,689 | +9.9% |
| Amounts receivable after more than one year | 29 | €110,000 | - | -€110,000 | |
| Other amounts receivable | 291 | €110,000 | - | -€110,000 | |
| Stocks and contracts in progress | 3 | €795,101 | €952,793 | +€157,693 | +19.8% |
| Stocks | 30/36 | €795,101 | €952,793 | +€157,693 | +19.8% |
| Amounts receivable within one year | 40/41 | €556,530 | €596,917 | +€40,388 | +7.3% |
| Trade receivables | 40 | €468,344 | €420,047 | -€48,297 | -10.3% |
| Other amounts receivable | 41 | €88,186 | €176,870 | +€88,684 | +100.6% |
| Cash at bank and in hand | 54/58 | €353,691 | €425,471 | +€71,779 | +20.3% |
| Deferred charges and accrued income | 490/1 | €33,345 | €56,174 | +€22,829 | +68.5% |
| Total equity and liabilities | 10/49 | €5,905,138 | €6,922,569 | +€1.0m | +17.2% |
| Equity | 10/15 | €1,525,028 | €1,728,202 | +€203,174 | +13.3% |
| Contributions | 10/11 | €376,000 | €376,000 | = | 0.0% |
| Reserves | 13 | €1,149,028 | €1,352,202 | +€203,174 | +17.7% |
| Non-distributable reserves | 130/1 | €8,150 | €8,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,150 | €8,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €554,595 | €553,136 | -€1,459 | -0.3% |
| Distributable reserves | 133 | €586,282 | €790,916 | +€204,634 | +34.9% |
| Provisions and deferred taxes | 16 | €138,649 | €138,284 | -€365 | -0.3% |
| Deferred taxes | 168 | €138,649 | €138,284 | -€365 | -0.3% |
| Amounts payable | 17/49 | €4,241,462 | €5,056,083 | +€814,621 | +19.2% |
| Amounts payable after more than one year | 17 | €2,310,094 | €2,887,316 | +€577,223 | +25.0% |
| Financial debts | 170/4 | €2,310,094 | €2,887,316 | +€577,223 | +25.0% |
| Amounts payable within one year | 42/48 | €1,931,368 | €2,168,767 | +€237,399 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €549,020 | €790,366 | +€241,345 | +44.0% |
| Financial debts | 43 | €498,331 | €498,480 | +€149 | 0.0% |
| Credit institutions | 430/8 | €498,331 | €498,480 | +€149 | 0.0% |
| Trade debts | 44 | €421,590 | €499,707 | +€78,117 | +18.5% |
| Suppliers | 440/4 | €421,590 | €499,707 | +€78,117 | +18.5% |
| Taxes, remuneration and social security | 45 | €368,452 | €338,935 | -€29,517 | -8.0% |
| Taxes | 450/3 | €177,571 | €118,157 | -€59,414 | -33.5% |
| Remuneration and social security | 454/9 | €190,881 | €220,778 | +€29,897 | +15.7% |
| Other amounts payable | 47/48 | €93,975 | €41,280 | -€52,695 | -56.1% |
| Non-recurring operating income | 76A | - | €61,753 | +€61,753 | |
| Remuneration, social security and pensions | 62 | €973,670 | €1,026,680 | +€53,010 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655,387 | €747,653 | +€92,266 | +14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,972 | €20,000 | +€15,028 | +302.3% |
| Other operating charges | 640/8 | €39,157 | €45,554 | +€6,397 | +16.3% |
| Gross operating margin | 9900 | €1,898,735 | €2,382,801 | +€484,066 | +25.5% |
| Operating profit (loss) | 9901 | €225,549 | €542,914 | +€317,365 | +140.7% |
| Financial income | 75/76B | €6,917 | €10,437 | +€3,520 | +50.9% |
| Recurring financial income | 75 | €6,917 | €10,437 | +€3,520 | +50.9% |
| Financial charges | 65/66B | €101,354 | €145,284 | +€43,930 | +43.3% |
| Recurring financial charges | 65 | €101,354 | €145,284 | +€43,930 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €131,111 | €408,067 | +€276,955 | +211.2% |
| Transfer from deferred taxes | 780 | €7,361 | €7,365 | +€4 | +0.1% |
| Transfer to deferred taxes | 680 | - | €7,000 | +€7,000 | |
| Income taxes | 67/77 | €56,027 | €116,107 | +€60,080 | +107.2% |
| Profit (loss) for the period | 9904 | €82,445 | €292,324 | +€209,879 | +254.6% |
| Transfer from tax-exempt reserves | 789 | €29,444 | €29,459 | +€15 | +0.1% |
| Transfer to tax-exempt reserves | 689 | - | €28,000 | +€28,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,889 | €293,784 | +€181,895 | +162.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.