AUTO'S JACQUES: 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.
AUTO'S JACQUES
Largest movements
- Receivables within one year -€58,805
down €58,805 (-31.5%), from €186,537 to €127,732
of which Trade receivables: -€78,846
- Tangible fixed assets -€33,540
down €33,540 (-24.9%), from €134,519 to €100,979
of which Furniture and vehicles: -€22,301
- Reserves +€100,348
up €100,348 (+20.7%), from €484,300 to €584,648
- Debts after one year -€64,576
down €64,576 (-21.2%), from €304,912 to €240,336
of which Other amounts payable: -€36,088
- Tax, wage and social debts -€53,081
down €53,081 (-64.6%), from €82,125 to €29,044
of which Taxes: -€53,375
- Trade debts -€21,662
down €21,662 (-16.6%), from €130,353 to €108,691
- Current portion of long-term debt -€21,050
down €21,050 (-40.5%), from €52,008 to €30,958
- Gross operating margin -€185,207
down €185,207 (-37.9%), from €488,889 to €303,682
- Taxes -€26,668
down €26,668 (-37.4%), from €71,381 to €44,713
- Financial charges -€21,181
down €21,181 (-48.4%), from €43,740 to €22,559
- Depreciation +€10,076
up €10,076 (+42.9%), from €23,464 to €33,540
- Staff costs +€6,591
up €6,591 (+7.7%), from €85,517 to €92,108
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,395,578 | €1,323,343 | -€72,235 | -5.2% |
| Fixed assets | 21/28 | €136,619 | €106,379 | -€30,240 | -22.1% |
| Tangible fixed assets | 22/27 | €134,519 | €100,979 | -€33,540 | -24.9% |
| Plant, machinery and equipment | 23 | €54,582 | €43,344 | -€11,239 | -20.6% |
| Furniture and vehicles | 24 | €79,937 | €57,635 | -€22,301 | -27.9% |
| Financial fixed assets | 28 | €2,100 | €5,400 | +€3,300 | +157.1% |
| Current assets | 29/58 | €1,258,959 | €1,216,964 | -€41,995 | -3.3% |
| Stocks and contracts in progress | 3 | €958,118 | €961,227 | +€3,109 | +0.3% |
| Stocks | 30/36 | €958,118 | €961,227 | +€3,109 | +0.3% |
| Amounts receivable within one year | 40/41 | €186,537 | €127,732 | -€58,805 | -31.5% |
| Trade receivables | 40 | €148,081 | €69,235 | -€78,846 | -53.2% |
| Other amounts receivable | 41 | €38,457 | €58,498 | +€20,041 | +52.1% |
| Cash at bank and in hand | 54/58 | €106,130 | €116,998 | +€10,868 | +10.2% |
| Deferred charges and accrued income | 490/1 | €8,174 | €11,006 | +€2,833 | +34.7% |
| Total equity and liabilities | 10/49 | €1,395,578 | €1,323,343 | -€72,235 | -5.2% |
| Equity | 10/15 | €784,300 | €884,648 | +€100,348 | +12.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €484,300 | €584,648 | +€100,348 | +20.7% |
| Distributable reserves | 133 | €484,300 | €584,648 | +€100,348 | +20.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €611,278 | €438,695 | -€172,583 | -28.2% |
| Amounts payable after more than one year | 17 | €304,912 | €240,336 | -€64,576 | -21.2% |
| Financial debts | 170/4 | €69,876 | €41,388 | -€28,488 | -40.8% |
| Other amounts payable | 178/9 | €235,036 | €198,948 | -€36,088 | -15.4% |
| Amounts payable within one year | 42/48 | €303,154 | €195,359 | -€107,795 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €52,008 | €30,958 | -€21,050 | -40.5% |
| Financial debts | 43 | €36,754 | €25,000 | -€11,754 | -32.0% |
| Credit institutions | 430/8 | €36,754 | €25,000 | -€11,754 | -32.0% |
| Trade debts | 44 | €130,353 | €108,691 | -€21,662 | -16.6% |
| Suppliers | 440/4 | €130,353 | €108,691 | -€21,662 | -16.6% |
| Taxes, remuneration and social security | 45 | €82,125 | €29,044 | -€53,081 | -64.6% |
| Taxes | 450/3 | €75,483 | €22,108 | -€53,375 | -70.7% |
| Remuneration and social security | 454/9 | €6,642 | €6,936 | +€295 | +4.4% |
| Other amounts payable | 47/48 | €1,914 | €1,666 | -€248 | -13.0% |
| Accrued charges and deferred income | 492/3 | €3,212 | €3,000 | -€212 | -6.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €85,517 | €92,108 | +€6,591 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,464 | €33,540 | +€10,076 | +42.9% |
| Other operating charges | 640/8 | €11,152 | €14,414 | +€3,261 | +29.2% |
| Non-recurring operating charges | 66A | €2,100 | €0 | -€2,100 | -100.0% |
| Gross operating margin | 9900 | €488,889 | €303,682 | -€185,207 | -37.9% |
| Operating profit (loss) | 9901 | €366,656 | €163,621 | -€203,035 | -55.4% |
| Financial income | 75/76B | €1,991 | €5,666 | +€3,675 | +184.6% |
| Recurring financial income | 75 | €1,991 | €5,666 | +€3,675 | +184.6% |
| Financial charges | 65/66B | €43,740 | €22,559 | -€21,181 | -48.4% |
| Recurring financial charges | 65 | €43,740 | €22,559 | -€21,181 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €324,907 | €146,727 | -€178,180 | -54.8% |
| Income taxes | 67/77 | €71,381 | €44,713 | -€26,668 | -37.4% |
| Profit (loss) for the period | 9904 | €253,526 | €102,014 | -€151,512 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €253,526 | €102,014 | -€151,512 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.