AUTO'S LENS: 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 LENS
Largest movements
- Stocks and contracts -€186,050
no longer reported in 2025 (was €186,050)
- Cash +€83,670
up €83,670 (+149%), from €56,010 to €139,681
mainly Stocks and contracts (+€186,050) and Receivables within one year (+€9,839)
- Receivables within one year -€9,839
down €9,839 (-58.9%), from €16,693 to €6,854
of which Trade receivables: -€11,087
- Other debts -€66,377
no longer reported in 2025 (was €66,377)
- Tax, wage and social debts -€22,840
no longer reported in 2025 (was €22,840)
of which Taxes: -€21,331
- Reserves -€11,515
down €11,515 (-7.5%), from €152,788 to €141,272
- Advances received -€11,000
no longer reported in 2025 (was €11,000)
- Gross operating margin -€51,108
down €51,108, from €40,629 to -€10,480
- Taxes -€9,911
no longer reported in 2025 (was €9,911)
- Financial charges -€4,008
down €4,008 (-80.1%), from €5,005 to €997
- Other operating charges -€1,090
down €1,090 (-96.5%), from €1,130 to €40
- Depreciation -€480
no longer reported in 2025 (was €480)
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 | €260,720 | €146,535 | -€114,185 | -43.8% |
| Fixed assets | 21/28 | €1,490 | - | -€1,490 | |
| Tangible fixed assets | 22/27 | €1,490 | - | -€1,490 | |
| Plant, machinery and equipment | 23 | €1,490 | - | -€1,490 | |
| Current assets | 29/58 | €259,230 | €146,535 | -€112,695 | -43.5% |
| Stocks and contracts in progress | 3 | €186,050 | - | -€186,050 | |
| Stocks | 30/36 | €186,050 | - | -€186,050 | |
| Amounts receivable within one year | 40/41 | €16,693 | €6,854 | -€9,839 | -58.9% |
| Trade receivables | 40 | €11,087 | - | -€11,087 | |
| Other amounts receivable | 41 | €5,606 | €6,854 | +€1,249 | +22.3% |
| Cash at bank and in hand | 54/58 | €56,010 | €139,681 | +€83,670 | +149% |
| Deferred charges and accrued income | 490/1 | €476 | - | -€476 | |
| Total equity and liabilities | 10/49 | €260,720 | €146,535 | -€114,185 | -43.8% |
| Equity | 10/15 | €157,788 | €146,272 | -€11,515 | -7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €152,788 | €141,272 | -€11,515 | -7.5% |
| Distributable reserves | 133 | €152,788 | €141,272 | -€11,515 | -7.5% |
| Amounts payable | 17/49 | €102,932 | €263 | -€102,669 | -99.7% |
| Amounts payable within one year | 42/48 | €102,932 | €263 | -€102,669 | -99.7% |
| Trade debts | 44 | €2,716 | €263 | -€2,453 | -90.3% |
| Suppliers | 440/4 | €2,716 | €263 | -€2,453 | -90.3% |
| Advances received on contracts in progress | 46 | €11,000 | - | -€11,000 | |
| Taxes, remuneration and social security | 45 | €22,840 | - | -€22,840 | |
| Taxes | 450/3 | €21,331 | - | -€21,331 | |
| Remuneration and social security | 454/9 | €1,509 | - | -€1,509 | |
| Other amounts payable | 47/48 | €66,377 | - | -€66,377 | |
| Non-recurring operating income | 76A | - | €328 | +€328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | - | -€480 | |
| Other operating charges | 640/8 | €1,130 | €40 | -€1,090 | -96.5% |
| Gross operating margin | 9900 | €40,629 | -€10,480 | -€51,108 | |
| Operating profit (loss) | 9901 | €39,018 | -€10,520 | -€49,538 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +767% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +767% |
| Financial charges | 65/66B | €5,005 | €997 | -€4,008 | -80.1% |
| Recurring financial charges | 65 | €5,005 | €997 | -€4,008 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | €34,014 | -€11,515 | -€45,529 | |
| Income taxes | 67/77 | €9,911 | - | -€9,911 | |
| Profit (loss) for the period | 9904 | €24,103 | -€11,515 | -€35,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,103 | -€11,515 | -€35,618 |
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 25 October 2026 via checked.be.