Auto's Lievens: what changed
Auto's Lievens
Largest movements
- Cash +€157,756
up €157,756 (+42.1%), from €374,786 to €532,542
mainly Other debts (+€187,098) and Trade debts (+€57,214)
- Tangible fixed assets -€38,836
down €38,836 (-29.4%), from €132,211 to €93,375
of which Land and buildings: -€24,556
- Stocks and contracts +€35,303
up €35,303 (+5.7%), from €621,192 to €656,495
- Receivables within one year -€31,990
down €31,990 (-18.5%), from €172,557 to €140,567
of which Trade receivables: -€33,926
- Other debts +€187,098
up €187,098 (+53.6%), from €348,924 to €536,022
- Reserves -€133,091
down €133,091 (-16.9%), from €786,145 to €653,054
of which Distributable reserves: -€133,091
- Trade debts +€57,214
up €57,214 (+173%), from €33,154 to €90,368
- Tax, wage and social debts +€39,089
up €39,089 (+66.0%), from €59,267 to €98,356
of which Taxes: +€25,073
- Debts after one year -€21,592
down €21,592 (-51.8%), from €41,677 to €20,085
- Financial charges +€19,678
up €19,678 (+245%), from €8,043 to €27,721
of which Financial charges: +€19,662
- Depreciation -€6,573
down €6,573 (-11.7%), from €56,403 to €49,830
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,320,781 | €1,447,089 | +€126,308 | +9.6% |
| Fixed assets | 21/28 | €136,293 | €97,532 | -€38,761 | -28.4% |
| Tangible fixed assets | 22/27 | €132,211 | €93,375 | -€38,836 | -29.4% |
| Land and buildings | 22 | €61,211 | €36,655 | -€24,556 | -40.1% |
| Plant, machinery and equipment | 23 | €35,663 | €25,221 | -€10,442 | -29.3% |
| Furniture and vehicles | 24 | €35,337 | €31,499 | -€3,838 | -10.9% |
| Financial fixed assets | 28 | €4,082 | €4,157 | +€75 | +1.8% |
| Current assets | 29/58 | €1,184,488 | €1,349,557 | +€165,069 | +13.9% |
| Stocks and contracts in progress | 3 | €621,192 | €656,495 | +€35,303 | +5.7% |
| Stocks | 30/36 | €621,192 | €656,495 | +€35,303 | +5.7% |
| Amounts receivable within one year | 40/41 | €172,557 | €140,567 | -€31,990 | -18.5% |
| Trade receivables | 40 | €168,129 | €134,203 | -€33,926 | -20.2% |
| Other amounts receivable | 41 | €4,429 | €6,364 | +€1,935 | +43.7% |
| Cash at bank and in hand | 54/58 | €374,786 | €532,542 | +€157,756 | +42.1% |
| Deferred charges and accrued income | 490/1 | €15,953 | €19,953 | +€4,000 | +25.1% |
| Total equity and liabilities | 10/49 | €1,320,781 | €1,447,089 | +€126,308 | +9.6% |
| Equity | 10/15 | €804,695 | €671,604 | -€133,091 | -16.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €786,145 | €653,054 | -€133,091 | -16.9% |
| Tax-exempt reserves | 132 | €37,924 | €37,924 | +€0 | 0.0% |
| Distributable reserves | 133 | €748,221 | €615,130 | -€133,091 | -17.8% |
| Amounts payable | 17/49 | €516,086 | €775,485 | +€259,399 | +50.3% |
| Amounts payable after more than one year | 17 | €41,677 | €20,085 | -€21,592 | -51.8% |
| Financial debts | 170/4 | €41,677 | €20,085 | -€21,592 | -51.8% |
| Amounts payable within one year | 42/48 | €465,557 | €746,338 | +€280,781 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €24,212 | €21,592 | -€2,620 | -10.8% |
| Trade debts | 44 | €33,154 | €90,368 | +€57,214 | +173% |
| Suppliers | 440/4 | €33,154 | €90,368 | +€57,214 | +173% |
| Taxes, remuneration and social security | 45 | €59,267 | €98,356 | +€39,089 | +66.0% |
| Taxes | 450/3 | €44,606 | €69,679 | +€25,073 | +56.2% |
| Remuneration and social security | 454/9 | €14,662 | €28,677 | +€14,015 | +95.6% |
| Other amounts payable | 47/48 | €348,924 | €536,022 | +€187,098 | +53.6% |
| Accrued charges and deferred income | 492/3 | €8,852 | €9,062 | +€210 | +2.4% |
| Remuneration, social security and pensions | 62 | €205,743 | €209,029 | +€3,286 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,403 | €49,830 | -€6,573 | -11.7% |
| Other operating charges | 640/8 | €13,325 | €14,429 | +€1,104 | +8.3% |
| Gross operating margin | 9900 | €373,820 | €374,198 | +€378 | +0.1% |
| Operating profit (loss) | 9901 | €98,350 | €100,910 | +€2,560 | +2.6% |
| Financial income | 75/76B | €7 | €5 | -€2 | -32.6% |
| Recurring financial income | 75 | €7 | €5 | -€2 | -32.6% |
| Financial charges | 65/66B | €8,043 | €27,721 | +€19,678 | +245% |
| Recurring financial charges | 65 | €8,043 | €27,705 | +€19,662 | +244% |
| Non-recurring financial charges | 66B | - | €16 | +€16 | |
| Profit (loss) for the period before taxes | 9903 | €90,315 | €73,194 | -€17,121 | -19.0% |
| Income taxes | 67/77 | €23,958 | €23,596 | -€362 | -1.5% |
| Profit (loss) for the period | 9904 | €66,357 | €49,598 | -€16,759 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,357 | €49,598 | -€16,759 | -25.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.