Auto-Sud: 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-Sud
Largest movements
- Stocks and contracts -€24,200
down €24,200 (-72.9%), from €33,200 to €9,000
- Tangible fixed assets -€14,182
down €14,182 (-9.2%), from €153,731 to €139,548
of which Land and buildings: -€11,919
- Cash +€7,658
up €7,658 (+170.9%), from €4,481 to €12,139
mainly Stocks and contracts (+€24,200) and Depreciation (+€14,182)
- Profit (loss) carried forward -€19,803
down €19,803 (-13.2%), from -€150,531 to -€170,334
- Debts after one year -€9,274
down €9,274 (-7.7%), from €120,104 to €110,830
- Other debts -€3,033
down €3,033 (-1.7%), from €177,645 to €174,612
- Trade debts +€2,098
up €2,098 (+21.6%), from €9,691 to €11,790
- Purchases and services -€21,829
down €21,829 (-31.7%), from €68,850 to €47,021
- Gross operating margin +€17,921
up €17,921, from -€15,461 to €2,460
- Financial charges -€842
down €842 (-17.6%), from €4,779 to €3,937
- Turnover +€827
up €827 (+3.4%), from €24,305 to €25,132
- Other operating charges -€403
down €403 (-10.8%), from €3,722 to €3,319
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 | €197,128 | €167,403 | -€29,725 | -15.1% |
| Fixed assets | 21/28 | €154,101 | €139,919 | -€14,182 | -9.2% |
| Tangible fixed assets | 22/27 | €153,731 | €139,548 | -€14,182 | -9.2% |
| Land and buildings | 22 | €144,198 | €132,278 | -€11,919 | -8.3% |
| Plant, machinery and equipment | 23 | €6,481 | €5,596 | -€886 | -13.7% |
| Furniture and vehicles | 24 | €3,052 | €1,675 | -€1,377 | -45.1% |
| Financial fixed assets | 28 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €43,027 | €27,484 | -€15,543 | -36.1% |
| Stocks and contracts in progress | 3 | €33,200 | €9,000 | -€24,200 | -72.9% |
| Stocks | 30/36 | €33,200 | €9,000 | -€24,200 | -72.9% |
| Amounts receivable within one year | 40/41 | €5,047 | €6,046 | +€999 | +19.8% |
| Trade receivables | 40 | €426 | €4,274 | +€3,848 | +904.2% |
| Other amounts receivable | 41 | €4,622 | €1,772 | -€2,849 | -61.7% |
| Cash at bank and in hand | 54/58 | €4,481 | €12,139 | +€7,658 | +170.9% |
| Deferred charges and accrued income | 490/1 | €299 | €299 | = | 0.0% |
| Total equity and liabilities | 10/49 | €197,128 | €167,403 | -€29,725 | -15.1% |
| Equity | 10/15 | -€120,162 | -€139,965 | -€19,803 | -16.5% |
| Contributions | 10/11 | €18,741 | €18,741 | = | 0.0% |
| Outside capital | 11 | €18,741 | €18,741 | = | 0.0% |
| Other | 1109/19 | €18,741 | €18,741 | = | 0.0% |
| Reserves | 13 | €11,628 | €11,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,874 | €1,874 | = | 0.0% |
| Distributable reserves | 133 | €9,754 | €9,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,531 | -€170,334 | -€19,803 | -13.2% |
| Amounts payable | 17/49 | €317,290 | €307,368 | -€9,922 | -3.1% |
| Amounts payable after more than one year | 17 | €120,104 | €110,830 | -€9,274 | -7.7% |
| Financial debts | 170/4 | €120,104 | €110,830 | -€9,274 | -7.7% |
| Amounts payable within one year | 42/48 | €197,085 | €196,436 | -€649 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €9,748 | €10,034 | +€286 | +2.9% |
| Trade debts | 44 | €9,691 | €11,790 | +€2,098 | +21.6% |
| Suppliers | 440/4 | €9,691 | €11,790 | +€2,098 | +21.6% |
| Other amounts payable | 47/48 | €177,645 | €174,612 | -€3,033 | -1.7% |
| Accrued charges and deferred income | 492/3 | €102 | €102 | = | 0.0% |
| Turnover | 70 | €24,305 | €25,132 | +€827 | +3.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,850 | €47,021 | -€21,829 | -31.7% |
| Remuneration, social security and pensions | 62 | €683 | €824 | +€141 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,322 | €14,182 | -€139 | -1.0% |
| Other operating charges | 640/8 | €3,722 | €3,319 | -€403 | -10.8% |
| Gross operating margin | 9900 | -€15,461 | €2,460 | +€17,921 | |
| Operating profit (loss) | 9901 | -€34,187 | -€15,865 | +€18,322 | +53.6% |
| Financial charges | 65/66B | €4,779 | €3,937 | -€842 | -17.6% |
| Recurring financial charges | 65 | €4,779 | €3,937 | -€842 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,966 | -€19,803 | +€19,163 | +49.2% |
| Profit (loss) for the period | 9904 | -€38,966 | -€19,803 | +€19,163 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,966 | -€19,803 | +€19,163 | +49.2% |
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 6 October 2026 via checked.be.