Auto’s I&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 I&M
Largest movements
- Receivables within one year +€477,077
up €477,077 (+183%), from €261,183 to €738,260
- Stocks and contracts -€266,873
down €266,873 (-72.5%), from €368,032 to €101,159
- Cash +€105,258
up €105,258 (+888%), from €11,847 to €117,105
mainly Stocks and contracts (+€266,873) and Net result for the year (+€131,321)
- Reserves +€131,321
up €131,321 (+82.0%), from €160,112 to €291,433
- Trade debts +€95,163
up €95,163 (+932%), from €10,214 to €105,377
- Other debts +€47,808
up €47,808 (+16.7%), from €285,702 to €333,509
- Current portion of long-term debt +€39,972
up €39,972 (+87.3%), from €45,788 to €85,759
- Debts after one year +€15,688
up €15,688 (+4.2%), from €371,541 to €387,230
- Gross operating margin +€76,111
up €76,111 (+47.0%), from €162,074 to €238,186
- Taxes +€25,648
up €25,648 (+70.7%), from €36,289 to €61,938
- Other operating charges +€6,994
up €6,994 (+211%), from €3,319 to €10,313
- Staff costs -€3,483
down €3,483 (-58.6%), from €5,946 to €2,463
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 | €1,061,223 | €1,382,880 | +€321,657 | +30.3% |
| Fixed assets | 21/28 | €420,161 | €423,664 | +€3,503 | +0.8% |
| Tangible fixed assets | 22/27 | €419,661 | €423,164 | +€3,503 | +0.8% |
| Land and buildings | 22 | €408,366 | €399,558 | -€8,808 | -2.2% |
| Plant, machinery and equipment | 23 | €6,744 | €4,927 | -€1,817 | -26.9% |
| Furniture and vehicles | 24 | €1,274 | €15,873 | +€14,598 | +1,145% |
| Other tangible fixed assets | 26 | €3,276 | €2,806 | -€470 | -14.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €641,062 | €959,216 | +€318,154 | +49.6% |
| Stocks and contracts in progress | 3 | €368,032 | €101,159 | -€266,873 | -72.5% |
| Stocks | 30/36 | €368,032 | €101,159 | -€266,873 | -72.5% |
| Amounts receivable within one year | 40/41 | €261,183 | €738,260 | +€477,077 | +183% |
| Trade receivables | 40 | €261,183 | €738,260 | +€477,077 | +183% |
| Cash at bank and in hand | 54/58 | €11,847 | €117,105 | +€105,258 | +888% |
| Deferred charges and accrued income | 490/1 | - | €2,692 | +€2,692 | |
| Total equity and liabilities | 10/49 | €1,061,223 | €1,382,880 | +€321,657 | +30.3% |
| Equity | 10/15 | €165,112 | €296,433 | +€131,321 | +79.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €160,112 | €291,433 | +€131,321 | +82.0% |
| Distributable reserves | 133 | €160,112 | €291,433 | +€131,321 | +82.0% |
| Amounts payable | 17/49 | €896,111 | €1,086,447 | +€190,336 | +21.2% |
| Amounts payable after more than one year | 17 | €371,541 | €387,230 | +€15,688 | +4.2% |
| Financial debts | 170/4 | €371,541 | €387,230 | +€15,688 | +4.2% |
| Amounts payable within one year | 42/48 | €511,749 | €699,217 | +€187,468 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €45,788 | €85,759 | +€39,972 | +87.3% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €10,214 | €105,377 | +€95,163 | +932% |
| Suppliers | 440/4 | €10,214 | €105,377 | +€95,163 | +932% |
| Taxes, remuneration and social security | 45 | €45,046 | €49,571 | +€4,525 | +10.0% |
| Taxes | 450/3 | €44,849 | €49,571 | +€4,722 | +10.5% |
| Remuneration and social security | 454/9 | €197 | - | -€197 | |
| Other amounts payable | 47/48 | €285,702 | €333,509 | +€47,808 | +16.7% |
| Accrued charges and deferred income | 492/3 | €12,821 | - | -€12,821 | |
| Remuneration, social security and pensions | 62 | €5,946 | €2,463 | -€3,483 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,281 | €12,526 | +€1,245 | +11.0% |
| Other operating charges | 640/8 | €3,319 | €10,313 | +€6,994 | +211% |
| Gross operating margin | 9900 | €162,074 | €238,186 | +€76,111 | +47.0% |
| Operating profit (loss) | 9901 | €141,528 | €212,883 | +€71,355 | +50.4% |
| Financial income | 75/76B | €61 | €16 | -€45 | -73.5% |
| Recurring financial income | 75 | €61 | €16 | -€45 | -73.5% |
| Financial charges | 65/66B | €20,025 | €19,641 | -€384 | -1.9% |
| Recurring financial charges | 65 | €20,025 | €19,641 | -€384 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €121,564 | €193,258 | +€71,695 | +59.0% |
| Income taxes | 67/77 | €36,289 | €61,938 | +€25,648 | +70.7% |
| Profit (loss) for the period | 9904 | €85,274 | €131,321 | +€46,047 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,274 | €131,321 | +€46,047 | +54.0% |
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 27 October 2026 via checked.be.