AUTO SPA: 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 SPA
Largest movements
- Cash -€66,915
down €66,915 (-36.1%), from €185,332 to €118,417
mainly Net result for the year (-€86,578) and Investment in fixed assets (net) (-€42,680)
- Tangible fixed assets +€24,602
up €24,602 (+56.3%), from €43,712 to €68,314
of which Furniture and vehicles: +€31,243
- Receivables within one year -€9,083
down €9,083 (-12.2%), from €74,296 to €65,213
of which Trade receivables: -€5,279
- Profit (loss) carried forward -€86,578
new in 2025: -€86,578
- Trade debts +€68,348
up €68,348 (+277.0%), from €24,675 to €93,023
- Advances received -€31,979
no longer reported in 2025 (was €31,979)
- Staff costs -€33,111
no longer reported in 2025 (was €33,111)
- Gross operating margin -€9,214
down €9,214 (-16.2%), from -€56,963 to -€66,177
- Depreciation +€7,783
up €7,783 (+99.8%), from €7,795 to €15,578
- Other operating charges +€5,691
up €5,691 (+257.5%), from €2,210 to €7,900
- Financial income +€4,491
new in 2025: €4,491
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 | €303,340 | €255,467 | -€47,873 | -15.8% |
| Fixed assets | 21/28 | €43,712 | €70,814 | +€27,102 | +62.0% |
| Tangible fixed assets | 22/27 | €43,712 | €68,314 | +€24,602 | +56.3% |
| Plant, machinery and equipment | 23 | €39,109 | €33,632 | -€5,477 | -14.0% |
| Furniture and vehicles | 24 | €1,112 | €32,355 | +€31,243 | +2808.8% |
| Leasing and similar rights | 25 | €3,491 | €2,327 | -€1,164 | -33.3% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €259,628 | €184,653 | -€74,975 | -28.9% |
| Amounts receivable within one year | 40/41 | €74,296 | €65,213 | -€9,083 | -12.2% |
| Trade receivables | 40 | €25,735 | €20,455 | -€5,279 | -20.5% |
| Other amounts receivable | 41 | €48,561 | €44,758 | -€3,804 | -7.8% |
| Cash at bank and in hand | 54/58 | €185,332 | €118,417 | -€66,915 | -36.1% |
| Deferred charges and accrued income | 490/1 | - | €1,024 | +€1,024 | |
| Total equity and liabilities | 10/49 | €303,340 | €255,467 | -€47,873 | -15.8% |
| Equity | 10/15 | €6,000 | -€80,578 | -€86,578 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€86,578 | -€86,578 | |
| Amounts payable | 17/49 | €297,340 | €336,045 | +€38,705 | +13.0% |
| Amounts payable within one year | 42/48 | €297,340 | €336,045 | +€38,705 | +13.0% |
| Trade debts | 44 | €24,675 | €93,023 | +€68,348 | +277.0% |
| Suppliers | 440/4 | €24,675 | €93,023 | +€68,348 | +277.0% |
| Advances received on contracts in progress | 46 | €31,979 | - | -€31,979 | |
| Taxes, remuneration and social security | 45 | €6,592 | €9,427 | +€2,836 | +43.0% |
| Taxes | 450/3 | €6,592 | €9,427 | +€2,836 | +43.0% |
| Other amounts payable | 47/48 | €234,095 | €233,595 | -€500 | -0.2% |
| Remuneration, social security and pensions | 62 | €33,111 | - | -€33,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,795 | €15,578 | +€7,783 | +99.8% |
| Other operating charges | 640/8 | €2,210 | €7,900 | +€5,691 | +257.5% |
| Gross operating margin | 9900 | -€56,963 | -€66,177 | -€9,214 | -16.2% |
| Operating profit (loss) | 9901 | -€100,079 | -€89,656 | +€10,423 | +10.4% |
| Financial income | 75/76B | - | €4,491 | +€4,491 | |
| Recurring financial income | 75 | - | €4,491 | +€4,491 | |
| Financial charges | 65/66B | €548 | €1,412 | +€864 | +157.6% |
| Recurring financial charges | 65 | €548 | €1,412 | +€864 | +157.6% |
| Profit (loss) for the period before taxes | 9903 | -€100,627 | -€86,578 | +€14,050 | +14.0% |
| Profit (loss) for the period | 9904 | -€100,627 | -€86,578 | +€14,050 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€100,627 | -€86,578 | +€14,050 | +14.0% |
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 11 October 2026 via checked.be.