AUTO'S JOS: 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 JOS
Largest movements
- Stocks and contracts +€42,911
up €42,911 (+44.6%), from €96,161 to €139,072
- Cash -€11,929
down €11,929 (-23.2%), from €51,404 to €39,475
mainly Stocks and contracts (-€42,911) and Other debts (-€9,016)
- Tangible fixed assets -€7,304
down €7,304 (-45.6%), from €16,020 to €8,716
of which Furniture and vehicles: -€7,304
- Deferred charges and accrued income -€6,846
down €6,846 (-70.4%), from €9,727 to €2,881
- Receivables within one year +€2,518
up €2,518 (+12.4%), from €20,315 to €22,833
of which Trade receivables: +€3,072
- Reserves +€20,000
up €20,000 (+29.7%), from €67,250 to €87,250
of which Distributable reserves: +€20,000
- Other debts -€9,016
down €9,016 (-13.1%), from €68,601 to €59,585
- Tax, wage and social debts +€6,482
up €6,482 (+30.8%), from €21,065 to €27,546
of which Taxes: +€3,382
- Staff costs +€27,285
new in 2025: €27,285
- Gross operating margin +€14,329
up €14,329 (+26.3%), from €54,401 to €68,730
- Taxes -€3,731
down €3,731 (-25.5%), from €14,650 to €10,919
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 | €193,627 | €212,977 | +€19,350 | +10.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,020 | €8,716 | -€7,304 | -45.6% |
| Tangible fixed assets | 22/27 | €16,020 | €8,716 | -€7,304 | -45.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €16,020 | €8,716 | -€7,304 | -45.6% |
| Current assets | 29/58 | €177,607 | €204,262 | +€26,655 | +15.0% |
| Stocks and contracts in progress | 3 | €96,161 | €139,072 | +€42,911 | +44.6% |
| Stocks | 30/36 | €96,161 | €139,072 | +€42,911 | +44.6% |
| Amounts receivable within one year | 40/41 | €20,315 | €22,833 | +€2,518 | +12.4% |
| Trade receivables | 40 | €19,761 | €22,833 | +€3,072 | +15.5% |
| Other amounts receivable | 41 | €554 | - | -€554 | |
| Cash at bank and in hand | 54/58 | €51,404 | €39,475 | -€11,929 | -23.2% |
| Deferred charges and accrued income | 490/1 | €9,727 | €2,881 | -€6,846 | -70.4% |
| Total equity and liabilities | 10/49 | €193,627 | €212,977 | +€19,350 | +10.0% |
| Equity | 10/15 | €100,363 | €121,803 | +€21,439 | +21.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €67,250 | €87,250 | +€20,000 | +29.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €65,250 | €85,250 | +€20,000 | +30.7% |
| Profit (loss) carried forward | 14 | €13,113 | €14,553 | +€1,439 | +11.0% |
| Amounts payable | 17/49 | €93,264 | €91,175 | -€2,089 | -2.2% |
| Amounts payable within one year | 42/48 | €93,264 | €91,175 | -€2,089 | -2.2% |
| Trade debts | 44 | €3,598 | €4,044 | +€445 | +12.4% |
| Suppliers | 440/4 | €3,598 | €4,044 | +€445 | +12.4% |
| Taxes, remuneration and social security | 45 | €21,065 | €27,546 | +€6,482 | +30.8% |
| Taxes | 450/3 | €18,655 | €22,036 | +€3,382 | +18.1% |
| Remuneration and social security | 454/9 | €2,410 | €5,510 | +€3,100 | +129% |
| Other amounts payable | 47/48 | €68,601 | €59,585 | -€9,016 | -13.1% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | - | €27,285 | +€27,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,304 | €7,304 | = | 0.0% |
| Other operating charges | 640/8 | €1,921 | €1,620 | -€302 | -15.7% |
| Gross operating margin | 9900 | €54,401 | €68,730 | +€14,329 | +26.3% |
| Operating profit (loss) | 9901 | €45,175 | €32,521 | -€12,654 | -28.0% |
| Financial income | 75/76B | €130 | €34 | -€96 | -73.8% |
| Recurring financial income | 75 | €130 | €34 | -€96 | -73.8% |
| Financial charges | 65/66B | €212 | €198 | -€15 | -6.9% |
| Recurring financial charges | 65 | €212 | €198 | -€15 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €45,093 | €32,358 | -€12,735 | -28.2% |
| Income taxes | 67/77 | €14,650 | €10,919 | -€3,731 | -25.5% |
| Profit (loss) for the period | 9904 | €30,443 | €21,439 | -€9,004 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,443 | €21,439 | -€9,004 | -29.6% |
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.