AUTO'S JAMES: 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 JAMES
Largest movements
- Stocks and contracts -€70,400
down €70,400 (-50.8%), from €138,515 to €68,115
- Cash +€34,098
up €34,098 (+8,425%), from €405 to €34,503
mainly Stocks and contracts (+€70,400) and Net result for the year (+€48,836)
- Receivables within one year +€20,303
up €20,303 (+72.0%), from €28,187 to €48,490
- Short-term financial debts -€66,335
no longer reported in 2025 (was €66,335)
- Profit (loss) carried forward +€48,836
up €48,836 (+40.6%), from -€120,250 to -€71,414
- Tax, wage and social debts +€14,245
up €14,245 (+119%), from €11,976 to €26,221
- Debts after one year -€11,694
no longer reported in 2025 (was €11,694)
of which Financial debts: -€10,260
- Current portion of long-term debt -€10,714
no longer reported in 2025 (was €10,714)
- Gross operating margin +€61,940
up €61,940 (+145%), from €42,731 to €104,671
- Taxes +€23,394
up €23,394 (+1,149%), from €2,036 to €25,430
- Depreciation +€3,369
up €3,369 (+19.9%), from €16,933 to €20,302
- Financial charges -€1,682
down €1,682 (-14.9%), from €11,282 to €9,600
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 | €508,712 | €487,964 | -€20,748 | -4.1% |
| Fixed assets | 21/28 | €339,541 | €336,856 | -€2,685 | -0.8% |
| Tangible fixed assets | 22/27 | €339,037 | €336,352 | -€2,685 | -0.8% |
| Land and buildings | 22 | €306,717 | €300,836 | -€5,881 | -1.9% |
| Plant, machinery and equipment | 23 | €32,320 | €35,516 | +€3,196 | +9.9% |
| Financial fixed assets | 28 | €504 | €504 | = | 0.0% |
| Current assets | 29/58 | €169,170 | €151,108 | -€18,063 | -10.7% |
| Stocks and contracts in progress | 3 | €138,515 | €68,115 | -€70,400 | -50.8% |
| Stocks | 30/36 | €138,515 | €68,115 | -€70,400 | -50.8% |
| Amounts receivable within one year | 40/41 | €28,187 | €48,490 | +€20,303 | +72.0% |
| Trade receivables | 40 | €28,187 | €48,490 | +€20,303 | +72.0% |
| Cash at bank and in hand | 54/58 | €405 | €34,503 | +€34,098 | +8,425% |
| Deferred charges and accrued income | 490/1 | €2,064 | - | -€2,064 | |
| Total equity and liabilities | 10/49 | €508,712 | €487,964 | -€20,748 | -4.1% |
| Equity | 10/15 | €170,282 | €219,118 | +€48,836 | +28.7% |
| Contributions | 10/11 | €34,300 | €34,300 | = | 0.0% |
| Revaluation surpluses | 12 | €239,638 | €239,638 | = | 0.0% |
| Reserves | 13 | €16,594 | €16,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,430 | €3,430 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,430 | €3,430 | = | 0.0% |
| Distributable reserves | 133 | €13,164 | €13,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,250 | -€71,414 | +€48,836 | +40.6% |
| Amounts payable | 17/49 | €338,430 | €268,846 | -€69,585 | -20.6% |
| Amounts payable after more than one year | 17 | €11,694 | - | -€11,694 | |
| Financial debts | 170/4 | €10,260 | - | -€10,260 | |
| Other amounts payable | 178/9 | €1,434 | - | -€1,434 | |
| Amounts payable within one year | 42/48 | €326,736 | €268,846 | -€57,890 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €10,714 | - | -€10,714 | |
| Financial debts | 43 | €66,335 | - | -€66,335 | |
| Credit institutions | 430/8 | €66,335 | - | -€66,335 | |
| Trade debts | 44 | €70,386 | €75,839 | +€5,453 | +7.7% |
| Suppliers | 440/4 | €70,386 | €75,839 | +€5,453 | +7.7% |
| Advances received on contracts in progress | 46 | - | €7,099 | +€7,099 | |
| Taxes, remuneration and social security | 45 | €11,976 | €26,221 | +€14,245 | +119% |
| Taxes | 450/3 | €11,976 | €26,221 | +€14,245 | +119% |
| Other amounts payable | 47/48 | €167,326 | €159,687 | -€7,639 | -4.6% |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,933 | €20,302 | +€3,369 | +19.9% |
| Other operating charges | 640/8 | €725 | €539 | -€186 | -25.7% |
| Non-recurring operating charges | 66A | €4,932 | - | -€4,932 | |
| Gross operating margin | 9900 | €42,731 | €104,671 | +€61,940 | +145% |
| Operating profit (loss) | 9901 | €20,141 | €83,829 | +€63,689 | +316% |
| Financial income | 75/76B | €201 | €37 | -€164 | -81.4% |
| Recurring financial income | 75 | €201 | €37 | -€164 | -81.4% |
| Financial charges | 65/66B | €11,282 | €9,600 | -€1,682 | -14.9% |
| Recurring financial charges | 65 | €11,282 | €9,600 | -€1,682 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €9,060 | €74,267 | +€65,207 | +720% |
| Income taxes | 67/77 | €2,036 | €25,430 | +€23,394 | +1,149% |
| Profit (loss) for the period | 9904 | €7,024 | €48,836 | +€41,813 | +595% |
| Profit (loss) for the period to be appropriated | 9905 | €7,024 | €48,836 | +€41,813 | +595% |
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.