AUTO-SERVICE: 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-SERVICE
Largest movements
- Receivables within one year +€161,691
up €161,691 (+24.2%), from €669,228 to €830,919
of which Other amounts receivable: +€176,657
- Cash +€69,194
up €69,194 (+41.7%), from €165,810 to €235,004
mainly Net result for the year (+€247,540) and Depreciation (+€43,474)
- Tangible fixed assets -€26,080
down €26,080 (-44.1%), from €59,181 to €33,102
of which Furniture and vehicles: -€27,611
- Reserves +€187,540
up €187,540 (+17.0%), from €1.1m to €1.3m
of which Distributable reserves: +€187,540
- Trade debts +€33,468
up €33,468 (+34.7%), from €96,459 to €129,927
- Staff costs -€97,336
down €97,336 (-54.7%), from €178,076 to €80,740
- Gross operating margin -€22,930
down €22,930 (-4.7%), from €483,410 to €460,481
- Taxes +€15,765
up €15,765 (+29.1%), from €54,235 to €70,000
- Other operating charges -€8,509
down €8,509 (-46.8%), from €18,175 to €9,666
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 | €1,530,520 | €1,731,570 | +€201,050 | +13.1% |
| Fixed assets | 21/28 | €124,798 | €89,760 | -€35,038 | -28.1% |
| Intangible fixed assets | 21 | €35,277 | €26,318 | -€8,959 | -25.4% |
| Tangible fixed assets | 22/27 | €59,181 | €33,102 | -€26,080 | -44.1% |
| Plant, machinery and equipment | 23 | €24,680 | €26,211 | +€1,531 | +6.2% |
| Furniture and vehicles | 24 | €34,501 | €6,891 | -€27,611 | -80.0% |
| Financial fixed assets | 28 | €30,340 | €30,340 | = | 0.0% |
| Current assets | 29/58 | €1,405,722 | €1,641,810 | +€236,088 | +16.8% |
| Stocks and contracts in progress | 3 | €569,577 | €570,903 | +€1,326 | +0.2% |
| Stocks | 30/36 | €569,577 | €570,903 | +€1,326 | +0.2% |
| Amounts receivable within one year | 40/41 | €669,228 | €830,919 | +€161,691 | +24.2% |
| Trade receivables | 40 | €370,132 | €355,166 | -€14,966 | -4.0% |
| Other amounts receivable | 41 | €299,096 | €475,754 | +€176,657 | +59.1% |
| Cash at bank and in hand | 54/58 | €165,810 | €235,004 | +€69,194 | +41.7% |
| Deferred charges and accrued income | 490/1 | €1,107 | €4,984 | +€3,877 | +350% |
| Total equity and liabilities | 10/49 | €1,530,520 | €1,731,570 | +€201,050 | +13.1% |
| Equity | 10/15 | €1,323,011 | €1,510,551 | +€187,540 | +14.2% |
| Contributions | 10/11 | €222,022 | €222,022 | = | 0.0% |
| Capital | 10 | €222,022 | €222,022 | = | 0.0% |
| Issued capital | 100 | €222,022 | €222,022 | = | 0.0% |
| Reserves | 13 | €1,100,989 | €1,288,529 | +€187,540 | +17.0% |
| Non-distributable reserves | 130/1 | €22,202 | €22,202 | = | 0.0% |
| Legal reserve | 130 | €22,202 | €22,202 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,766 | €20,766 | = | 0.0% |
| Distributable reserves | 133 | €1,058,020 | €1,245,560 | +€187,540 | +17.7% |
| Amounts payable | 17/49 | €207,509 | €221,019 | +€13,510 | +6.5% |
| Amounts payable after more than one year | 17 | €7,219 | - | -€7,219 | |
| Financial debts | 170/4 | €7,219 | - | -€7,219 | |
| Amounts payable within one year | 42/48 | €200,290 | €221,019 | +€20,729 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €24,061 | €7,219 | -€16,842 | -70.0% |
| Trade debts | 44 | €96,459 | €129,927 | +€33,468 | +34.7% |
| Suppliers | 440/4 | €96,459 | €129,927 | +€33,468 | +34.7% |
| Taxes, remuneration and social security | 45 | €19,771 | €23,874 | +€4,103 | +20.8% |
| Taxes | 450/3 | €12,000 | €6,801 | -€5,199 | -43.3% |
| Remuneration and social security | 454/9 | €7,770 | €17,073 | +€9,302 | +120% |
| Other amounts payable | 47/48 | €60,000 | €60,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €178,076 | €80,740 | -€97,336 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,412 | €43,474 | -€938 | -2.1% |
| Other operating charges | 640/8 | €18,175 | €9,666 | -€8,509 | -46.8% |
| Gross operating margin | 9900 | €483,410 | €460,481 | -€22,930 | -4.7% |
| Operating profit (loss) | 9901 | €242,748 | €326,601 | +€83,853 | +34.5% |
| Financial income | 75/76B | €988 | €1,094 | +€106 | +10.7% |
| Recurring financial income | 75 | €988 | €1,094 | +€106 | +10.7% |
| Financial charges | 65/66B | €7,890 | €10,154 | +€2,265 | +28.7% |
| Recurring financial charges | 65 | €7,890 | €10,154 | +€2,265 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €235,846 | €317,540 | +€81,694 | +34.6% |
| Income taxes | 67/77 | €54,235 | €70,000 | +€15,765 | +29.1% |
| Profit (loss) for the period | 9904 | €181,611 | €247,540 | +€65,929 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €181,611 | €247,540 | +€65,929 | +36.3% |
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 16 October 2026 via checked.be.