AUTO'S PASCAL: 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 PASCAL
Largest movements
- Cash +€70,944
up €70,944 (+123.8%), from €57,328 to €128,272
mainly Net result for the year (+€87,637) and Depreciation (+€19,054)
- Tangible fixed assets +€37,272
up €37,272 (+76.4%), from €48,795 to €86,067
of which Plant, machinery and equipment: +€21,524
- Stocks and contracts +€29,978
up €29,978 (+358.5%), from €8,361 to €38,339
- Receivables within one year -€6,866
down €6,866 (-29.3%), from €23,457 to €16,591
of which Trade receivables: -€7,201
- Reserves +€87,637
up €87,637 (+88.9%), from €98,542 to €186,179
- Advances received +€16,750
new in 2025: €16,750
- Trade debts +€14,740
up €14,740 (+76.7%), from €19,218 to €33,958
- Debts after one year +€10,889
new in 2025: €10,889
- Current portion of long-term debt +€3,878
new in 2025: €3,878
- Turnover +€788,804
new in 2025: €788,804
- Purchases and services +€626,275
new in 2025: €626,275
- Gross operating margin +€108,083
up €108,083 (+197.9%), from €54,626 to €162,709
- Taxes +€26,430
up €26,430 (+199.3%), from €13,261 to €39,691
- Depreciation +€12,523
up €12,523 (+191.8%), from €6,531 to €19,054
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.
Cash bridge derived
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 | €155,755 | €288,464 | +€132,708 | +85.2% |
| Fixed assets | 21/28 | €48,795 | €86,067 | +€37,272 | +76.4% |
| Tangible fixed assets | 22/27 | €48,795 | €86,067 | +€37,272 | +76.4% |
| Plant, machinery and equipment | 23 | €13,211 | €34,735 | +€21,524 | +162.9% |
| Furniture and vehicles | 24 | €5,163 | €8,352 | +€3,189 | +61.8% |
| Other tangible fixed assets | 26 | €30,421 | €42,980 | +€12,559 | +41.3% |
| Current assets | 29/58 | €106,960 | €202,396 | +€95,436 | +89.2% |
| Amounts receivable after more than one year | 29 | €17,051 | €17,629 | +€579 | +3.4% |
| Other amounts receivable | 291 | €17,051 | €17,629 | +€579 | +3.4% |
| Stocks and contracts in progress | 3 | €8,361 | €38,339 | +€29,978 | +358.5% |
| Stocks | 30/36 | €8,361 | €38,339 | +€29,978 | +358.5% |
| Amounts receivable within one year | 40/41 | €23,457 | €16,591 | -€6,866 | -29.3% |
| Trade receivables | 40 | €23,363 | €16,162 | -€7,201 | -30.8% |
| Other amounts receivable | 41 | €94 | €429 | +€335 | +358.6% |
| Cash at bank and in hand | 54/58 | €57,328 | €128,272 | +€70,944 | +123.8% |
| Deferred charges and accrued income | 490/1 | €764 | €1,565 | +€802 | +104.9% |
| Total equity and liabilities | 10/49 | €155,755 | €288,464 | +€132,708 | +85.2% |
| Equity | 10/15 | €117,142 | €204,779 | +€87,637 | +74.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,542 | €186,179 | +€87,637 | +88.9% |
| Distributable reserves | 133 | €98,542 | €186,179 | +€87,637 | +88.9% |
| Amounts payable | 17/49 | €38,613 | €83,684 | +€45,072 | +116.7% |
| Amounts payable after more than one year | 17 | - | €10,889 | +€10,889 | |
| Financial debts | 170/4 | - | €10,889 | +€10,889 | |
| Amounts payable within one year | 42/48 | €38,613 | €72,795 | +€34,183 | +88.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,878 | +€3,878 | |
| Trade debts | 44 | €19,218 | €33,958 | +€14,740 | +76.7% |
| Suppliers | 440/4 | €19,218 | €33,958 | +€14,740 | +76.7% |
| Advances received on contracts in progress | 46 | - | €16,750 | +€16,750 | |
| Taxes, remuneration and social security | 45 | €19,395 | €18,209 | -€1,186 | -6.1% |
| Taxes | 450/3 | €18,395 | €15,822 | -€2,572 | -14.0% |
| Remuneration and social security | 454/9 | €1,000 | €2,386 | +€1,386 | +138.6% |
| Turnover | 70 | - | €788,804 | +€788,804 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €626,275 | +€626,275 | |
| Remuneration, social security and pensions | 62 | €757 | €10,592 | +€9,835 | +1298.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,531 | €19,054 | +€12,523 | +191.8% |
| Other operating charges | 640/8 | €4,906 | €4,007 | -€899 | -18.3% |
| Gross operating margin | 9900 | €54,626 | €162,709 | +€108,083 | +197.9% |
| Operating profit (loss) | 9901 | €42,433 | €129,056 | +€86,624 | +204.1% |
| Financial income | 75/76B | €152 | €440 | +€289 | +190.0% |
| Recurring financial income | 75 | €152 | €440 | +€289 | +190.0% |
| Financial charges | 65/66B | €2,119 | €2,169 | +€50 | +2.4% |
| Recurring financial charges | 65 | €2,119 | €2,169 | +€50 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €40,465 | €127,328 | +€86,862 | +214.7% |
| Income taxes | 67/77 | €13,261 | €39,691 | +€26,430 | +199.3% |
| Profit (loss) for the period | 9904 | €27,205 | €87,637 | +€60,432 | +222.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,205 | €87,637 | +€60,432 | +222.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.