AUTO’S MEMO: 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 MEMO
Largest movements
- Cash +€30,122
up €30,122 (+270%), from €11,163 to €41,285
mainly Current portion of long-term debt (+€20,000) and Net result for the year (+€15,998)
- Receivables within one year -€14,006
no longer reported in 2025 (was €14,006)
of which Trade receivables: -€9,000
- Stocks and contracts +€5,551
up €5,551 (+8.4%), from €66,000 to €71,551
- Receivables after one year +€2,479
new in 2025: €2,479
- Tangible fixed assets +€1,592
up €1,592 (+39.5%), from €4,029 to €5,620
of which Plant, machinery and equipment: +€1,703
- Other debts -€20,952
down €20,952 (-43.5%), from €48,158 to €27,206
- Current portion of long-term debt +€20,000
new in 2025: €20,000
- Reserves +€15,998
up €15,998 (+63.2%), from €25,313 to €41,311
- Trade debts +€9,787
up €9,787 (+378%), from €2,592 to €12,379
- Tax, wage and social debts +€2,528
up €2,528 (+28.0%), from €9,020 to €11,548
- Gross operating margin -€10,873
down €10,873 (-31.1%), from €34,931 to €24,059
- Taxes -€2,619
down €2,619 (-29.0%), from €9,020 to €6,401
- Depreciation +€448
up €448 (+64.0%), from €700 to €1,148
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 | €95,896 | €121,661 | +€25,765 | +26.9% |
| Fixed assets | 21/28 | €4,029 | €5,620 | +€1,592 | +39.5% |
| Tangible fixed assets | 22/27 | €4,029 | €5,620 | +€1,592 | +39.5% |
| Plant, machinery and equipment | 23 | €1,956 | €3,659 | +€1,703 | +87.1% |
| Other tangible fixed assets | 26 | €2,073 | €1,961 | -€111 | -5.4% |
| Current assets | 29/58 | €91,867 | €116,040 | +€24,173 | +26.3% |
| Amounts receivable after more than one year | 29 | - | €2,479 | +€2,479 | |
| Other amounts receivable | 291 | - | €2,479 | +€2,479 | |
| Stocks and contracts in progress | 3 | €66,000 | €71,551 | +€5,551 | +8.4% |
| Stocks | 30/36 | €66,000 | €71,551 | +€5,551 | +8.4% |
| Amounts receivable within one year | 40/41 | €14,006 | - | -€14,006 | |
| Trade receivables | 40 | €9,000 | - | -€9,000 | |
| Other amounts receivable | 41 | €5,006 | - | -€5,006 | |
| Cash at bank and in hand | 54/58 | €11,163 | €41,285 | +€30,122 | +270% |
| Deferred charges and accrued income | 490/1 | €698 | €724 | +€27 | +3.8% |
| Total equity and liabilities | 10/49 | €95,896 | €121,661 | +€25,765 | +26.9% |
| Equity | 10/15 | €34,529 | €50,527 | +€15,998 | +46.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €25,313 | €41,311 | +€15,998 | +63.2% |
| Distributable reserves | 133 | €25,313 | €41,311 | +€15,998 | +63.2% |
| Profit (loss) carried forward | 14 | €5,216 | €5,216 | = | 0.0% |
| Amounts payable | 17/49 | €61,366 | €71,133 | +€9,767 | +15.9% |
| Amounts payable within one year | 42/48 | €59,771 | €71,133 | +€11,363 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €2,592 | €12,379 | +€9,787 | +378% |
| Suppliers | 440/4 | €2,592 | €12,379 | +€9,787 | +378% |
| Taxes, remuneration and social security | 45 | €9,020 | €11,548 | +€2,528 | +28.0% |
| Taxes | 450/3 | €9,020 | €11,548 | +€2,528 | +28.0% |
| Other amounts payable | 47/48 | €48,158 | €27,206 | -€20,952 | -43.5% |
| Accrued charges and deferred income | 492/3 | €1,596 | - | -€1,596 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €1,148 | +€448 | +64.0% |
| Other operating charges | 640/8 | €124 | €462 | +€338 | +272% |
| Gross operating margin | 9900 | €34,931 | €24,059 | -€10,873 | -31.1% |
| Operating profit (loss) | 9901 | €34,107 | €22,449 | -€11,658 | -34.2% |
| Financial income | 75/76B | €220 | €57 | -€163 | -74.2% |
| Recurring financial income | 75 | €220 | €57 | -€163 | -74.2% |
| Financial charges | 65/66B | €91 | €106 | +€16 | +17.1% |
| Recurring financial charges | 65 | €91 | €106 | +€16 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €34,236 | €22,399 | -€11,837 | -34.6% |
| Income taxes | 67/77 | €9,020 | €6,401 | -€2,619 | -29.0% |
| Profit (loss) for the period | 9904 | €25,216 | €15,998 | -€9,218 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,216 | €15,998 | -€9,218 | -36.6% |
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 20 October 2026 via checked.be.