AUTO SPECIAL: what changed
Two fiscal 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 SPECIAL
Largest movements
- Cash -€131,894
down €131,894 (-64.1%), from €205,816 to €73,922
mainly Other debts (-€135,000) and Receivables within one year (-€94,846)
- Receivables within one year +€94,846
up €94,846 (+24.0%), from €394,394 to €489,240
of which Trade receivables: +€84,134
- Other debts -€135,000
down €135,000 (-98.8%), from €136,605 to €1,605
- Debts after one year +€53,073
up €53,073 (+83.9%), from €63,240 to €116,313
- Trade debts +€32,236
up €32,236 (+19.6%), from €164,572 to €196,808
- Current portion of long-term debt +€22,321
up €22,321 (+82.4%), from €27,103 to €49,424
- Tax, wage and social debts -€19,930
down €19,930 (-10.6%), from €187,367 to €167,437
of which Taxes: -€16,285
- Gross operating margin -€66,398
down €66,398 (-7.2%), from €916,907 to €850,508
- Depreciation -€30,054
down €30,054 (-36.4%), from €82,589 to €52,535
- Staff costs -€25,126
down €25,126 (-3.2%), from €794,373 to €769,247
- Taxes -€15,709
down €15,709 (-62.0%), from €25,347 to €9,638
- Financial income -€14,918
down €14,918 (-32.3%), from €46,124 to €31,205
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 | €1,229,496 | €1,181,396 | -€48,099 | -3.9% |
| Fixed assets | 21/28 | €248,082 | €248,758 | +€676 | +0.3% |
| Tangible fixed assets | 22/27 | €244,077 | €239,654 | -€4,424 | -1.8% |
| Plant, machinery and equipment | 23 | €20,086 | €15,535 | -€4,551 | -22.7% |
| Furniture and vehicles | 24 | €223,991 | €209,497 | -€14,495 | -6.5% |
| Leasing and similar rights | 25 | - | €14,622 | +€14,622 | |
| Financial fixed assets | 28 | €4,005 | €9,105 | +€5,100 | +127.3% |
| Current assets | 29/58 | €981,414 | €932,638 | -€48,776 | -5.0% |
| Stocks and contracts in progress | 3 | €347,160 | €342,986 | -€4,174 | -1.2% |
| Stocks | 30/36 | €347,160 | €342,986 | -€4,174 | -1.2% |
| Amounts receivable within one year | 40/41 | €394,394 | €489,240 | +€94,846 | +24.0% |
| Trade receivables | 40 | €389,586 | €473,719 | +€84,134 | +21.6% |
| Other amounts receivable | 41 | €4,809 | €15,521 | +€10,712 | +222.8% |
| Current investments | 50/53 | €8,602 | €8,603 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €205,816 | €73,922 | -€131,894 | -64.1% |
| Deferred charges and accrued income | 490/1 | €25,440 | €17,886 | -€7,554 | -29.7% |
| Total equity and liabilities | 10/49 | €1,229,496 | €1,181,396 | -€48,099 | -3.9% |
| Equity | 10/15 | €650,608 | €649,809 | -€799 | -0.1% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €350,608 | €349,809 | -€799 | -0.2% |
| Non-distributable reserves | 130/1 | €46,500 | €46,500 | = | 0.0% |
| Legal reserve | 130 | €46,500 | €46,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,565 | €8,565 | = | 0.0% |
| Distributable reserves | 133 | €295,543 | €294,745 | -€799 | -0.3% |
| Amounts payable | 17/49 | €578,888 | €531,587 | -€47,301 | -8.2% |
| Amounts payable after more than one year | 17 | €63,240 | €116,313 | +€53,073 | +83.9% |
| Financial debts | 170/4 | €63,240 | €116,313 | +€53,073 | +83.9% |
| Amounts payable within one year | 42/48 | €515,648 | €415,274 | -€100,373 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €27,103 | €49,424 | +€22,321 | +82.4% |
| Trade debts | 44 | €164,572 | €196,808 | +€32,236 | +19.6% |
| Suppliers | 440/4 | €164,572 | €196,808 | +€32,236 | +19.6% |
| Taxes, remuneration and social security | 45 | €187,367 | €167,437 | -€19,930 | -10.6% |
| Taxes | 450/3 | €85,505 | €69,220 | -€16,285 | -19.0% |
| Remuneration and social security | 454/9 | €101,862 | €98,217 | -€3,645 | -3.6% |
| Other amounts payable | 47/48 | €136,605 | €1,605 | -€135,000 | -98.8% |
| Non-recurring operating income | 76A | €37,500 | €26,134 | -€11,366 | -30.3% |
| Remuneration, social security and pensions | 62 | €794,373 | €769,247 | -€25,126 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,589 | €52,535 | -€30,054 | -36.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,843 | -€464 | -€4,307 | |
| Other operating charges | 640/8 | €6,165 | €6,189 | +€24 | +0.4% |
| Non-recurring operating charges | 66A | - | €37,506 | +€37,506 | |
| Gross operating margin | 9900 | €916,907 | €850,508 | -€66,398 | -7.2% |
| Operating profit (loss) | 9901 | €29,937 | -€14,504 | -€44,442 | |
| Financial income | 75/76B | €46,124 | €31,205 | -€14,918 | -32.3% |
| Recurring financial income | 75 | €46,124 | €31,205 | -€14,918 | -32.3% |
| Financial charges | 65/66B | €6,033 | €7,862 | +€1,829 | +30.3% |
| Recurring financial charges | 65 | €6,033 | €7,862 | +€1,829 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €70,028 | €8,839 | -€61,189 | -87.4% |
| Income taxes | 67/77 | €25,347 | €9,638 | -€15,709 | -62.0% |
| Profit (loss) for the period | 9904 | €44,681 | -€799 | -€45,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,681 | -€799 | -€45,479 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.