Auto Viger: 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.
What changed
Auto Viger
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€21,652
2024 · €12,027+€9,625
Equity
€1.1m
2024 · €1.1m+€21,652
Cash
€43,862
2024 · €38,040+€5,822
Balance sheet total
€3.4m
2024 · €3.5m-€102,640
Largest movements
Assets
- Stocks and contracts -€74,856
down €74,856 (-4.2%), from €1.8m to €1.7m
- Receivables within one year -€65,766
down €65,766 (-11.2%), from €586,953 to €521,188
of which Trade receivables: -€64,959
Equity and liabilities
- Short-term financial debts -€128,993
down €128,993 (-10.9%), from €1.2m to €1.1m
- Debts after one year -€104,222
down €104,222 (-30.8%), from €338,805 to €234,583
of which Financial debts: -€104,222
- Tax, wage and social debts +€52,534
up €52,534 (+50.1%), from €104,764 to €157,298
of which Taxes: +€40,781
Income statement
- Gross operating margin +€100,819
up €100,819 (+12.0%), from €842,867 to €943,686
- Depreciation +€44,306
up €44,306 (+26.3%), from €168,230 to €212,536
- Financial charges -€19,482
down €19,482 (-23.3%), from €83,556 to €64,074
- Financial income -€19,481
down €19,481 (-57.3%), from €34,028 to €14,547
- Staff costs +€14,372
up €14,372 (+2.6%), from €562,949 to €577,321
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.
Result 2024
€12,027
Gross operating margin
+€100,819
Staff costs
-€14,372
Depreciation
-€44,306
Write-downs
+€1,254
Other operating charges
-€3,159
Other operating items
-€27,195
Financial income
-€19,481
Financial charges
+€19,482
Taxes
-€3,416
Result 2025
€21,652
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.
From operations
+€460,457
Investment
-€244,204
Financing
-€210,432
Cash 2024
€38,040
From operations (derived)
+€460,457
Net result for the year
+€21,652
Depreciation
+€212,536
Stocks and contracts
+€74,856
Receivables within one year
+€65,766
Smaller working-capital items
-€385
Trade debts
+€5,769
Tax, wage and social debts
+€52,534
Other debts
+€27,731
Investment (derived)
-€244,204
Investment in fixed assets (net)
-€244,204
Financing
-€210,432
Debts after one year
-€104,222
Current portion of long-term debt
+€22,783
Short-term financial debts
-€128,993
Cash 2025
€43,862
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,487,119 | €3,384,479 | -€102,640 | -2.9% |
| Fixed assets | 21/28 | €1,074,347 | €1,106,015 | +€31,668 | +2.9% |
| Intangible fixed assets | 21 | €2,747 | €1,275 | -€1,473 | -53.6% |
| Tangible fixed assets | 22/27 | €1,071,599 | €1,104,740 | +€33,141 | +3.1% |
| Land and buildings | 22 | €760,899 | €668,108 | -€92,790 | -12.2% |
| Plant, machinery and equipment | 23 | €68,517 | €63,149 | -€5,368 | -7.8% |
| Furniture and vehicles | 24 | €242,183 | €373,483 | +€131,300 | +54.2% |
| Current assets | 29/58 | €2,412,772 | €2,278,464 | -€134,308 | -5.6% |
| Stocks and contracts in progress | 3 | €1,774,514 | €1,699,659 | -€74,856 | -4.2% |
| Stocks | 30/36 | €1,774,514 | €1,699,659 | -€74,856 | -4.2% |
| Amounts receivable within one year | 40/41 | €586,953 | €521,188 | -€65,766 | -11.2% |
| Trade receivables | 40 | €586,146 | €521,188 | -€64,959 | -11.1% |
| Other amounts receivable | 41 | €807 | €0 | -€807 | -100.0% |
| Cash at bank and in hand | 54/58 | €38,040 | €43,862 | +€5,822 | +15.3% |
| Deferred charges and accrued income | 490/1 | €13,265 | €13,756 | +€491 | +3.7% |
| Total equity and liabilities | 10/49 | €3,487,119 | €3,384,479 | -€102,640 | -2.9% |
| Equity | 10/15 | €1,113,639 | €1,135,292 | +€21,652 | +1.9% |
| Contributions | 10/11 | €512,000 | €512,000 | = | 0.0% |
| Capital | 10 | €512,000 | €512,000 | = | 0.0% |
| Issued capital | 100 | €512,000 | €512,000 | = | 0.0% |
| Reserves | 13 | €601,639 | €623,292 | +€21,652 | +3.6% |
| Non-distributable reserves | 130/1 | €20,121 | €21,204 | +€1,083 | +5.4% |
| Legal reserve | 130 | €20,121 | €21,204 | +€1,083 | +5.4% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €506,518 | €527,088 | +€20,570 | +4.1% |
| Amounts payable | 17/49 | €2,373,479 | €2,249,187 | -€124,293 | -5.2% |
| Amounts payable after more than one year | 17 | €338,805 | €234,583 | -€104,222 | -30.8% |
| Financial debts | 170/4 | €238,805 | €134,583 | -€104,222 | -43.6% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,034,611 | €2,014,435 | -€20,176 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €168,237 | €191,020 | +€22,783 | +13.5% |
| Financial debts | 43 | €1,178,993 | €1,050,000 | -€128,993 | -10.9% |
| Credit institutions | 430/8 | €1,178,993 | €1,050,000 | -€128,993 | -10.9% |
| Trade debts | 44 | €259,244 | €265,013 | +€5,769 | +2.2% |
| Suppliers | 440/4 | €259,244 | €265,013 | +€5,769 | +2.2% |
| Taxes, remuneration and social security | 45 | €104,764 | €157,298 | +€52,534 | +50.1% |
| Taxes | 450/3 | €36,189 | €76,971 | +€40,781 | +112.7% |
| Remuneration and social security | 454/9 | €68,575 | €80,327 | +€11,752 | +17.1% |
| Other amounts payable | 47/48 | €323,373 | €351,104 | +€27,731 | +8.6% |
| Accrued charges and deferred income | 492/3 | €64 | €169 | +€106 | +165.9% |
| Non-recurring operating income | 76A | €3,942 | €17,653 | +€13,712 | +347.8% |
| Remuneration, social security and pensions | 62 | €562,949 | €577,321 | +€14,372 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,230 | €212,536 | +€44,306 | +26.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,841 | €2,586 | -€1,254 | -32.7% |
| Other operating charges | 640/8 | €45,809 | €48,967 | +€3,159 | +6.9% |
| Non-recurring operating charges | 66A | - | €27,195 | +€27,195 | |
| Gross operating margin | 9900 | €842,867 | €943,686 | +€100,819 | +12.0% |
| Operating profit (loss) | 9901 | €62,039 | €75,080 | +€13,041 | +21.0% |
| Financial income | 75/76B | €34,028 | €14,547 | -€19,481 | -57.3% |
| Recurring financial income | 75 | €34,028 | €14,547 | -€19,481 | -57.3% |
| Financial charges | 65/66B | €83,556 | €64,074 | -€19,482 | -23.3% |
| Recurring financial charges | 65 | €83,556 | €64,074 | -€19,482 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €12,511 | €25,552 | +€13,042 | +104.2% |
| Income taxes | 67/77 | €484 | €3,900 | +€3,416 | +706.0% |
| Profit (loss) for the period | 9904 | €12,027 | €21,652 | +€9,625 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,027 | €21,652 | +€9,625 | +80.0% |
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.