AUTO'S BOONE K: 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 BOONE K
Largest movements
- Stocks and contracts +€173,380
up €173,380 (+53.5%), from €324,174 to €497,554
- Cash -€100,554
down €100,554 (-60.3%), from €166,856 to €66,302
mainly Other debts (-€600,016) and Stocks and contracts (-€173,380)
- Receivables within one year +€53,849
up €53,849 (+155%), from €34,720 to €88,569
of which Trade receivables: +€48,188
- Tangible fixed assets +€41,187
up €41,187 (+4.0%), from €1.0m to €1.1m
of which Furniture and vehicles: +€31,994
- Other debts -€600,016
down €600,016 (-77.4%), from €775,028 to €175,012
- Debts after one year +€561,788
up €561,788 (+132%), from €424,381 to €986,168
- Short-term financial debts +€125,000
up €125,000 (+55.6%), from €225,000 to €350,000
- Trade debts +€43,871
up €43,871 (+469%), from €9,363 to €53,234
- Profit (loss) carried forward +€31,700
up €31,700 (+55.3%), from €57,330 to €89,030
- Gross operating margin -€155,638
down €155,638 (-41.9%), from €371,760 to €216,122
- Depreciation -€83,143
down €83,143 (-55.6%), from €149,574 to €66,431
- Staff costs -€26,671
down €26,671 (-36.1%), from €73,834 to €47,163
- Financial charges +€8,940
up €8,940 (+37.7%), from €23,695 to €32,636
- Taxes -€4,941
down €4,941 (-34.6%), from €14,279 to €9,338
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 | €1,570,155 | €1,737,339 | +€167,183 | +10.6% |
| Fixed assets | 21/28 | €1,041,093 | €1,081,780 | +€40,687 | +3.9% |
| Intangible fixed assets | 21 | €1,623 | €1,123 | -€500 | -30.8% |
| Tangible fixed assets | 22/27 | €1,039,470 | €1,080,657 | +€41,187 | +4.0% |
| Land and buildings | 22 | €947,406 | €960,761 | +€13,354 | +1.4% |
| Plant, machinery and equipment | 23 | €24,850 | €20,688 | -€4,162 | -16.7% |
| Furniture and vehicles | 24 | €67,214 | €99,208 | +€31,994 | +47.6% |
| Current assets | 29/58 | €529,062 | €655,559 | +€126,497 | +23.9% |
| Stocks and contracts in progress | 3 | €324,174 | €497,554 | +€173,380 | +53.5% |
| Stocks | 30/36 | €324,174 | €497,554 | +€173,380 | +53.5% |
| Amounts receivable within one year | 40/41 | €34,720 | €88,569 | +€53,849 | +155% |
| Trade receivables | 40 | €33,999 | €82,187 | +€48,188 | +142% |
| Other amounts receivable | 41 | €721 | €6,382 | +€5,662 | +786% |
| Cash at bank and in hand | 54/58 | €166,856 | €66,302 | -€100,554 | -60.3% |
| Deferred charges and accrued income | 490/1 | €3,312 | €3,133 | -€179 | -5.4% |
| Total equity and liabilities | 10/49 | €1,570,155 | €1,737,339 | +€167,183 | +10.6% |
| Equity | 10/15 | €69,330 | €101,030 | +€31,700 | +45.7% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,330 | €89,030 | +€31,700 | +55.3% |
| Amounts payable | 17/49 | €1,500,825 | €1,636,308 | +€135,483 | +9.0% |
| Amounts payable after more than one year | 17 | €424,381 | €986,168 | +€561,788 | +132% |
| Financial debts | 170/4 | €424,381 | €986,168 | +€561,788 | +132% |
| Amounts payable within one year | 42/48 | €1,076,444 | €644,622 | -€431,822 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €37,281 | €38,212 | +€931 | +2.5% |
| Financial debts | 43 | €225,000 | €350,000 | +€125,000 | +55.6% |
| Credit institutions | 430/8 | €225,000 | €350,000 | +€125,000 | +55.6% |
| Trade debts | 44 | €9,363 | €53,234 | +€43,871 | +469% |
| Suppliers | 440/4 | €9,363 | €53,234 | +€43,871 | +469% |
| Taxes, remuneration and social security | 45 | €29,772 | €28,163 | -€1,609 | -5.4% |
| Taxes | 450/3 | €21,527 | €16,830 | -€4,698 | -21.8% |
| Remuneration and social security | 454/9 | €8,245 | €11,334 | +€3,089 | +37.5% |
| Other amounts payable | 47/48 | €775,028 | €175,012 | -€600,016 | -77.4% |
| Accrued charges and deferred income | 492/3 | - | €5,518 | +€5,518 | |
| Non-recurring operating income | 76A | €10,000 | €12,543 | +€2,543 | +25.4% |
| Remuneration, social security and pensions | 62 | €73,834 | €47,163 | -€26,671 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,574 | €66,431 | -€83,143 | -55.6% |
| Other operating charges | 640/8 | €8,231 | €11,140 | +€2,909 | +35.3% |
| Non-recurring operating charges | 66A | €45,000 | €18,067 | -€26,933 | -59.9% |
| Gross operating margin | 9900 | €371,760 | €216,122 | -€155,638 | -41.9% |
| Operating profit (loss) | 9901 | €95,121 | €73,322 | -€21,799 | -22.9% |
| Financial income | 75/76B | €185 | €353 | +€168 | +91.1% |
| Recurring financial income | 75 | €185 | €353 | +€168 | +91.1% |
| Financial charges | 65/66B | €23,695 | €32,636 | +€8,940 | +37.7% |
| Recurring financial charges | 65 | €23,695 | €32,636 | +€8,940 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €71,610 | €41,039 | -€30,571 | -42.7% |
| Income taxes | 67/77 | €14,279 | €9,338 | -€4,941 | -34.6% |
| Profit (loss) for the period | 9904 | €57,330 | €31,700 | -€25,630 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,330 | €31,700 | -€25,630 | -44.7% |
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 24 October 2026 via checked.be.