AUTO'S ELSEN: 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 ELSEN
Largest movements
- Tangible fixed assets +€110,039
up €110,039 (+3,331%), from €3,304 to €113,343
of which Furniture and vehicles: +€105,000
- Receivables within one year +€9,205
up €9,205 (+134%), from €6,863 to €16,068
of which Other amounts receivable: +€8,960
- Stocks and contracts +€3,621
up €3,621 (+5.8%), from €62,679 to €66,300
- Other debts +€147,866
up €147,866 (+128%), from €115,505 to €263,371
- Profit (loss) carried forward -€23,698
new in 2025: -€23,698
- Tax, wage and social debts -€3,351
no longer reported in 2025 (was €3,351)
of which Taxes: -€1,868
- Gross operating margin -€21,808
down €21,808, from €1,938 to -€19,871
- Depreciation +€2,084
up €2,084 (+127%), from €1,640 to €3,724
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 | €164,387 | €284,626 | +€120,239 | +73.1% |
| Fixed assets | 21/28 | €3,304 | €113,343 | +€110,039 | +3,331% |
| Tangible fixed assets | 22/27 | €3,304 | €113,343 | +€110,039 | +3,331% |
| Plant, machinery and equipment | 23 | €3,304 | €8,343 | +€5,039 | +153% |
| Furniture and vehicles | 24 | - | €105,000 | +€105,000 | |
| Current assets | 29/58 | €161,083 | €171,283 | +€10,200 | +6.3% |
| Stocks and contracts in progress | 3 | €62,679 | €66,300 | +€3,621 | +5.8% |
| Stocks | 30/36 | €62,679 | €66,300 | +€3,621 | +5.8% |
| Amounts receivable within one year | 40/41 | €6,863 | €16,068 | +€9,205 | +134% |
| Trade receivables | 40 | €1,844 | €2,090 | +€246 | +13.3% |
| Other amounts receivable | 41 | €5,019 | €13,978 | +€8,960 | +179% |
| Cash at bank and in hand | 54/58 | €91,541 | €88,915 | -€2,626 | -2.9% |
| Total equity and liabilities | 10/49 | €164,387 | €284,626 | +€120,239 | +73.1% |
| Equity | 10/15 | €42,398 | €18,699 | -€23,698 | -55.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €22,398 | €22,398 | = | 0.0% |
| Distributable reserves | 133 | €22,398 | €22,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,698 | -€23,698 | |
| Amounts payable | 17/49 | €121,989 | €265,927 | +€143,937 | +118% |
| Amounts payable within one year | 42/48 | €121,989 | €265,927 | +€143,937 | +118% |
| Trade debts | 44 | €3,133 | €2,556 | -€577 | -18.4% |
| Suppliers | 440/4 | €3,133 | €2,556 | -€577 | -18.4% |
| Taxes, remuneration and social security | 45 | €3,351 | - | -€3,351 | |
| Taxes | 450/3 | €1,868 | - | -€1,868 | |
| Remuneration and social security | 454/9 | €1,483 | - | -€1,483 | |
| Other amounts payable | 47/48 | €115,505 | €263,371 | +€147,866 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €3,724 | +€2,084 | +127% |
| Gross operating margin | 9900 | €1,938 | -€19,871 | -€21,808 | |
| Operating profit (loss) | 9901 | €298 | -€23,595 | -€23,892 | |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €144 | €158 | +€15 | +10.1% |
| Recurring financial charges | 65 | €144 | €158 | +€15 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €154 | -€23,665 | -€23,819 | |
| Income taxes | 67/77 | - | €34 | +€34 | |
| Profit (loss) for the period | 9904 | €154 | -€23,698 | -€23,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €154 | -€23,698 | -€23,852 |
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 15 October 2026 via checked.be.