AUTO TIP TOP: 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 TIP TOP
Largest movements
- Tangible fixed assets +€208,589
up €208,589 (+137.1%), from €152,093 to €360,682
of which Furniture and vehicles: +€172,593
- Receivables within one year +€195,430
up €195,430 (+125.1%), from €156,259 to €351,689
of which Trade receivables: +€188,094
- Stocks and contracts -€122,918
down €122,918 (-9.3%), from €1.3m to €1.2m
- Cash +€52,232
up €52,232 (+167.1%), from €31,262 to €83,494
mainly Net result for the year (+€189,575) and Trade debts (+€128,461)
- Reserves +€189,500
up €189,500 (+41.6%), from €455,653 to €645,153
of which Distributable reserves: +€189,500
- Trade debts +€128,461
up €128,461 (+34.7%), from €369,855 to €498,316
- Tax, wage and social debts -€69,665
down €69,665 (-68.6%), from €101,493 to €31,828
of which Taxes: -€72,936
- Other debts +€53,837
up €53,837 (+44.4%), from €121,201 to €175,038
- Current portion of long-term debt +€34,086
new in 2024: €34,086
- Gross operating margin +€121,828
up €121,828 (+44.4%), from €274,613 to €396,441
- Taxes +€33,249
up €33,249 (+56.0%), from €59,420 to €92,669
- Depreciation +€8,973
up €8,973 (+33.4%), from €26,884 to €35,857
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,674,157 | €2,010,451 | +€336,294 | +20.1% |
| Fixed assets | 21/28 | €153,893 | €362,482 | +€208,589 | +135.5% |
| Tangible fixed assets | 22/27 | €152,093 | €360,682 | +€208,589 | +137.1% |
| Land and buildings | 22 | €74,414 | €101,712 | +€27,298 | +36.7% |
| Plant, machinery and equipment | 23 | €25,448 | €25,674 | +€226 | +0.9% |
| Furniture and vehicles | 24 | €48,061 | €220,654 | +€172,593 | +359.1% |
| Other tangible fixed assets | 26 | €4,170 | €12,642 | +€8,472 | +203.2% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €1,520,264 | €1,647,969 | +€127,705 | +8.4% |
| Stocks and contracts in progress | 3 | €1,325,333 | €1,202,415 | -€122,918 | -9.3% |
| Stocks | 30/36 | €1,325,333 | €1,202,415 | -€122,918 | -9.3% |
| Amounts receivable within one year | 40/41 | €156,259 | €351,689 | +€195,430 | +125.1% |
| Trade receivables | 40 | €156,214 | €344,308 | +€188,094 | +120.4% |
| Other amounts receivable | 41 | €45 | €7,381 | +€7,336 | +16302.2% |
| Cash at bank and in hand | 54/58 | €31,262 | €83,494 | +€52,232 | +167.1% |
| Deferred charges and accrued income | 490/1 | €7,410 | €10,371 | +€2,961 | +40.0% |
| Total equity and liabilities | 10/49 | €1,674,157 | €2,010,451 | +€336,294 | +20.1% |
| Equity | 10/15 | €1,081,608 | €1,271,183 | +€189,575 | +17.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €455,653 | €645,153 | +€189,500 | +41.6% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €453,778 | €643,278 | +€189,500 | +41.8% |
| Profit (loss) carried forward | 14 | €607,205 | €607,280 | +€75 | 0.0% |
| Amounts payable | 17/49 | €592,549 | €739,268 | +€146,719 | +24.8% |
| Amounts payable within one year | 42/48 | €592,549 | €739,268 | +€146,719 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | - | €34,086 | +€34,086 | |
| Trade debts | 44 | €369,855 | €498,316 | +€128,461 | +34.7% |
| Suppliers | 440/4 | €369,855 | €498,316 | +€128,461 | +34.7% |
| Taxes, remuneration and social security | 45 | €101,493 | €31,828 | -€69,665 | -68.6% |
| Taxes | 450/3 | €91,631 | €18,695 | -€72,936 | -79.6% |
| Remuneration and social security | 454/9 | €9,862 | €13,133 | +€3,271 | +33.2% |
| Other amounts payable | 47/48 | €121,201 | €175,038 | +€53,837 | +44.4% |
| Remuneration, social security and pensions | 62 | €68,198 | €67,704 | -€494 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,884 | €35,857 | +€8,973 | +33.4% |
| Other operating charges | 640/8 | €5,116 | €5,144 | +€28 | +0.5% |
| Gross operating margin | 9900 | €274,613 | €396,441 | +€121,828 | +44.4% |
| Operating profit (loss) | 9901 | €174,415 | €287,736 | +€113,321 | +65.0% |
| Financial income | 75/76B | €938 | €2 | -€936 | -99.8% |
| Recurring financial income | 75 | €938 | €2 | -€936 | -99.8% |
| Financial charges | 65/66B | €3,743 | €5,494 | +€1,751 | +46.8% |
| Recurring financial charges | 65 | €3,743 | €5,494 | +€1,751 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €171,610 | €282,244 | +€110,634 | +64.5% |
| Income taxes | 67/77 | €59,420 | €92,669 | +€33,249 | +56.0% |
| Profit (loss) for the period | 9904 | €112,190 | €189,575 | +€77,385 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,190 | €189,575 | +€77,385 | +69.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.