Auto's David: 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 David
Largest movements
- Stocks and contracts -€155,488
down €155,488 (-21.8%), from €713,576 to €558,088
- Receivables within one year +€57,973
up €57,973 (+20.8%), from €278,364 to €336,337
of which Other amounts receivable: +€81,013
- Cash -€24,688
down €24,688 (-21.0%), from €117,754 to €93,066
mainly Contributions, distributions and other (-€187,000) and Tax, wage and social debts (-€74,797)
- Tangible fixed assets -€22,772
down €22,772 (-11.0%), from €207,290 to €184,518
of which Land and buildings: -€17,386
- Other debts +€206,500
up €206,500 (+223%), from €92,516 to €299,016
- Reserves -€187,000
down €187,000 (-30.6%), from €610,860 to €423,860
of which Distributable reserves: -€187,000
- Tax, wage and social debts -€74,797
down €74,797 (-78.5%), from €95,258 to €20,462
of which Taxes: -€70,797
- Profit (loss) carried forward -€73,138
down €73,138 (-324%), from -€22,593 to -€95,731
- Debts after one year +€20,032
up €20,032 (+20.4%), from €98,407 to €118,439
- Gross operating margin -€101,770
down €101,770, from €75,405 to -€26,365
- Financial income +€5,212
up €5,212 (+126%), from €4,139 to €9,350
- Other operating charges -€3,451
down €3,451 (-28.3%), from €12,176 to €8,724
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 | €1,322,913 | €1,183,149 | -€139,764 | -10.6% |
| Fixed assets | 21/28 | €209,090 | €186,318 | -€22,772 | -10.9% |
| Tangible fixed assets | 22/27 | €207,290 | €184,518 | -€22,772 | -11.0% |
| Land and buildings | 22 | €194,137 | €176,751 | -€17,386 | -9.0% |
| Plant, machinery and equipment | 23 | €11,249 | €7,495 | -€3,754 | -33.4% |
| Furniture and vehicles | 24 | €1,904 | €273 | -€1,631 | -85.7% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €1,113,823 | €996,831 | -€116,992 | -10.5% |
| Stocks and contracts in progress | 3 | €713,576 | €558,088 | -€155,488 | -21.8% |
| Stocks | 30/36 | €713,576 | €558,088 | -€155,488 | -21.8% |
| Amounts receivable within one year | 40/41 | €278,364 | €336,337 | +€57,973 | +20.8% |
| Trade receivables | 40 | €41,695 | €18,655 | -€23,040 | -55.3% |
| Other amounts receivable | 41 | €236,669 | €317,682 | +€81,013 | +34.2% |
| Cash at bank and in hand | 54/58 | €117,754 | €93,066 | -€24,688 | -21.0% |
| Deferred charges and accrued income | 490/1 | €4,129 | €9,339 | +€5,210 | +126% |
| Total equity and liabilities | 10/49 | €1,322,913 | €1,183,149 | -€139,764 | -10.6% |
| Equity | 10/15 | €606,867 | €346,729 | -€260,138 | -42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €610,860 | €423,860 | -€187,000 | -30.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €609,000 | €422,000 | -€187,000 | -30.7% |
| Profit (loss) carried forward | 14 | -€22,593 | -€95,731 | -€73,138 | -324% |
| Amounts payable | 17/49 | €716,046 | €836,420 | +€120,374 | +16.8% |
| Amounts payable after more than one year | 17 | €98,407 | €118,439 | +€20,032 | +20.4% |
| Financial debts | 170/4 | €98,407 | €118,439 | +€20,032 | +20.4% |
| Amounts payable within one year | 42/48 | €617,639 | €717,981 | +€100,342 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €398,445 | €379,495 | -€18,950 | -4.8% |
| Trade debts | 44 | €31,420 | €19,008 | -€12,412 | -39.5% |
| Suppliers | 440/4 | €31,420 | €19,008 | -€12,412 | -39.5% |
| Taxes, remuneration and social security | 45 | €95,258 | €20,462 | -€74,797 | -78.5% |
| Taxes | 450/3 | €91,208 | €20,411 | -€70,797 | -77.6% |
| Remuneration and social security | 454/9 | €4,050 | €50 | -€4,000 | -98.8% |
| Other amounts payable | 47/48 | €92,516 | €299,016 | +€206,500 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,843 | €25,466 | +€623 | +2.5% |
| Other operating charges | 640/8 | €12,176 | €8,724 | -€3,451 | -28.3% |
| Gross operating margin | 9900 | €75,405 | -€26,365 | -€101,770 | |
| Operating profit (loss) | 9901 | €38,387 | -€60,555 | -€98,942 | |
| Financial income | 75/76B | €4,139 | €9,350 | +€5,212 | +126% |
| Recurring financial income | 75 | €4,139 | €9,350 | +€5,212 | +126% |
| Financial charges | 65/66B | €21,540 | €21,483 | -€57 | -0.3% |
| Recurring financial charges | 65 | €21,540 | €21,483 | -€57 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €20,985 | -€72,688 | -€93,673 | |
| Income taxes | 67/77 | €320 | €450 | +€130 | +40.6% |
| Profit (loss) for the period | 9904 | €20,665 | -€73,138 | -€93,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,665 | -€73,138 | -€93,803 |
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 28 October 2026 via checked.be.