AUTO'S MARC: 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 MARC
Largest movements
- Receivables within one year +€2.1m
up €2.1m (+458%), from €460,854 to €2.6m
of which Other amounts receivable: +€2.1m
- Stocks and contracts -€226,296
down €226,296 (-51.8%), from €436,809 to €210,513
- Cash +€173,150
new in 2025: €173,150
mainly Net result for the year (+€2.1m) and Stocks and contracts (+€226,296)
- Tangible fixed assets -€83,218
no longer reported in 2025 (was €83,218)
- Profit (loss) carried forward +€2.1m
up €2.1m, from -€910,243 to €1.2m
- Other debts -€158,108
no longer reported in 2025 (was €158,108)
- Provisions +€125,000
new in 2025: €125,000
- Trade debts -€68,446
down €68,446 (-88.7%), from €77,194 to €8,748
- Short-term financial debts -€67,525
no longer reported in 2025 (was €67,525)
- Gross operating margin +€2.8m
up €2.8m, from -€121,168 to €2.7m
- Taxes +€350,000
up €350,000, from €0 to €350,000
- Provisions +€129,590
up €129,590, from -€4,590 to €125,000
- Financial income +€30,572
up €30,572 (+575%), from €5,316 to €35,888
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 | €1,115,790 | €3,088,929 | +€2.0m | +177% |
| Fixed assets | 21/28 | €218,127 | €134,909 | -€83,218 | -38.2% |
| Tangible fixed assets | 22/27 | €83,218 | - | -€83,218 | |
| Land and buildings | 22 | €83,218 | - | -€83,218 | |
| Financial fixed assets | 28 | €134,909 | €134,909 | = | 0.0% |
| Current assets | 29/58 | €897,663 | €2,954,020 | +€2.1m | +229% |
| Stocks and contracts in progress | 3 | €436,809 | €210,513 | -€226,296 | -51.8% |
| Stocks | 30/36 | €436,809 | €210,513 | -€226,296 | -51.8% |
| Amounts receivable within one year | 40/41 | €460,854 | €2,570,357 | +€2.1m | +458% |
| Trade receivables | 40 | €7,650 | €26,644 | +€18,994 | +248% |
| Other amounts receivable | 41 | €453,204 | €2,543,713 | +€2.1m | +461% |
| Cash at bank and in hand | 54/58 | - | €173,150 | +€173,150 | |
| Total equity and liabilities | 10/49 | €1,115,790 | €3,088,929 | +€2.0m | +177% |
| Equity | 10/15 | €762,287 | €2,874,073 | +€2.1m | +277% |
| Contributions | 10/11 | €76,900 | €76,900 | = | 0.0% |
| Capital | 10 | €76,900 | €76,900 | = | 0.0% |
| Issued capital | 100 | €76,900 | €76,900 | = | 0.0% |
| Reserves | 13 | €1,595,630 | €1,595,630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,690 | €7,690 | = | 0.0% |
| Legal reserve | 130 | €7,690 | €7,690 | = | 0.0% |
| Distributable reserves | 133 | €1,587,940 | €1,587,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€910,243 | €1,201,543 | +€2.1m | |
| Provisions and deferred taxes | 16 | - | €125,000 | +€125,000 | |
| Provisions for liabilities and charges | 160/5 | - | €125,000 | +€125,000 | |
| Environmental obligations | 163 | - | €125,000 | +€125,000 | |
| Amounts payable | 17/49 | €353,503 | €89,856 | -€263,647 | -74.6% |
| Amounts payable within one year | 42/48 | €353,503 | €89,856 | -€263,647 | -74.6% |
| Financial debts | 43 | €67,525 | - | -€67,525 | |
| Credit institutions | 430/8 | €67,525 | - | -€67,525 | |
| Trade debts | 44 | €77,194 | €8,748 | -€68,446 | -88.7% |
| Suppliers | 440/4 | €77,194 | €8,748 | -€68,446 | -88.7% |
| Taxes, remuneration and social security | 45 | €50,676 | €81,108 | +€30,432 | +60.1% |
| Remuneration and social security | 454/9 | €50,676 | €81,108 | +€30,432 | +60.1% |
| Other amounts payable | 47/48 | €158,108 | - | -€158,108 | |
| Remuneration, social security and pensions | 62 | €94,774 | €101,475 | +€6,701 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | - | -€168 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,590 | €125,000 | +€129,590 | |
| Other operating charges | 640/8 | €6,875 | €9,027 | +€2,152 | +31.3% |
| Gross operating margin | 9900 | -€121,168 | €2,665,194 | +€2.8m | |
| Operating profit (loss) | 9901 | -€218,395 | €2,429,692 | +€2.6m | |
| Financial income | 75/76B | €5,316 | €35,888 | +€30,572 | +575% |
| Recurring financial income | 75 | €5,316 | €35,888 | +€30,572 | +575% |
| Financial charges | 65/66B | €7,588 | €3,794 | -€3,794 | -50.0% |
| Recurring financial charges | 65 | €7,588 | €3,794 | -€3,794 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€220,667 | €2,461,786 | +€2.7m | |
| Income taxes | 67/77 | €0 | €350,000 | +€350,000 | |
| Profit (loss) for the period | 9904 | -€220,667 | €2,111,786 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€220,667 | €2,111,786 | +€2.3m |
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 31 October 2026 via checked.be.