AUTO START: 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 START
Largest movements
- Cash +€15,938
up €15,938 (+112.7%), from €14,137 to €30,076
mainly Depreciation (+€8,034) and Stocks and contracts (+€2,933)
- Tangible fixed assets -€6,735
down €6,735 (-58.0%), from €11,617 to €4,882
of which Plant, machinery and equipment: -€4,341
- Stocks and contracts -€2,933
down €2,933 (-1.6%), from €185,560 to €182,628
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,130
down €9,130 (-47.5%), from €19,205 to €10,075
- Financial income +€3,601
up €3,601 (+1188.9%), from €303 to €3,904
- Taxes +€2,679
up €2,679, from -€674 to €2,005
- Depreciation +€1,506
up €1,506 (+23.1%), from €6,528 to €8,034
- Other operating charges -€838
down €838 (-80.2%), from €1,045 to €207
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 | €233,239 | €240,041 | +€6,802 | +2.9% |
| Fixed assets | 21/28 | €14,592 | €7,857 | -€6,735 | -46.2% |
| Tangible fixed assets | 22/27 | €11,617 | €4,882 | -€6,735 | -58.0% |
| Plant, machinery and equipment | 23 | €5,123 | €783 | -€4,341 | -84.7% |
| Furniture and vehicles | 24 | €6,494 | €4,099 | -€2,395 | -36.9% |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €218,647 | €232,184 | +€13,537 | +6.2% |
| Stocks and contracts in progress | 3 | €185,560 | €182,628 | -€2,933 | -1.6% |
| Stocks | 30/36 | €185,560 | €182,628 | -€2,933 | -1.6% |
| Amounts receivable within one year | 40/41 | €17,287 | €19,481 | +€2,193 | +12.7% |
| Trade receivables | 40 | €16,406 | €19,478 | +€3,071 | +18.7% |
| Other amounts receivable | 41 | €881 | €3 | -€878 | -99.7% |
| Cash at bank and in hand | 54/58 | €14,137 | €30,076 | +€15,938 | +112.7% |
| Deferred charges and accrued income | 490/1 | €1,662 | - | -€1,662 | |
| Total equity and liabilities | 10/49 | €233,239 | €240,041 | +€6,802 | +2.9% |
| Equity | 10/15 | €184,529 | €184,738 | +€208 | +0.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €104,529 | €104,738 | +€208 | +0.2% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,850 | €8,850 | = | 0.0% |
| Distributable reserves | 133 | €87,679 | €87,888 | +€208 | +0.2% |
| Amounts payable | 17/49 | €48,709 | €55,303 | +€6,594 | +13.5% |
| Amounts payable within one year | 42/48 | €48,709 | €55,303 | +€6,594 | +13.5% |
| Trade debts | 44 | €23,544 | €25,843 | +€2,299 | +9.8% |
| Suppliers | 440/4 | €23,544 | €25,843 | +€2,299 | +9.8% |
| Taxes, remuneration and social security | 45 | €8,910 | €11,081 | +€2,171 | +24.4% |
| Taxes | 450/3 | €8,246 | €11,081 | +€2,835 | +34.4% |
| Remuneration and social security | 454/9 | €664 | - | -€664 | |
| Other amounts payable | 47/48 | €16,255 | €18,379 | +€2,123 | +13.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,528 | €8,034 | +€1,506 | +23.1% |
| Other operating charges | 640/8 | €1,045 | €207 | -€838 | -80.2% |
| Gross operating margin | 9900 | €19,205 | €10,075 | -€9,130 | -47.5% |
| Operating profit (loss) | 9901 | €11,631 | €1,834 | -€9,797 | -84.2% |
| Financial income | 75/76B | €303 | €3,904 | +€3,601 | +1188.9% |
| Recurring financial income | 75 | €303 | €3,904 | +€3,601 | +1188.9% |
| Financial charges | 65/66B | €3,395 | €3,525 | +€130 | +3.8% |
| Recurring financial charges | 65 | €3,395 | €3,525 | +€130 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €8,539 | €2,213 | -€6,326 | -74.1% |
| Income taxes | 67/77 | -€674 | €2,005 | +€2,679 | |
| Profit (loss) for the period | 9904 | €9,214 | €208 | -€9,005 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,214 | €208 | -€9,005 | -97.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.