AUTOCARS BOURDON: 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.
AUTOCARS BOURDON
Largest movements
- Cash +€317,163
up €317,163 (+85.4%), from €371,332 to €688,495
mainly Depreciation (+€536,561) and Net result for the year (+€447,940)
- Tangible fixed assets -€153,535
down €153,535 (-6.6%), from €2.3m to €2.2m
of which Furniture and vehicles: -€131,907
- Receivables within one year +€117,831
up €117,831 (+55.3%), from €213,129 to €330,961
of which Trade receivables: +€101,218
- Reserves +€442,162
up €442,162 (+225.2%), from €196,303 to €638,465
of which Tax-exempt reserves: +€347,162
- Tax, wage and social debts -€122,670
down €122,670 (-41.6%), from €294,635 to €171,965
of which Remuneration and social security: -€151,435
- Debts after one year -€106,548
down €106,548 (-14.5%), from €736,533 to €629,985
of which Trade debts: -€54,325
- Provisions +€37,070
new in 2025: €37,070
- Turnover -€2.9m
no longer reported in 2025 (was €2.9m)
- Purchases and services -€1.0m
no longer reported in 2025 (was €1.0m)
- Staff costs -€131,160
down €131,160 (-12.3%), from €1.1m to €933,057
- Depreciation +€68,338
up €68,338 (+14.6%), from €468,223 to €536,561
- Other operating charges -€38,915
down €38,915 (-67.4%), from €57,750 to €18,835
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 | €2,899,967 | €3,204,011 | +€304,044 | +10.5% |
| Fixed assets | 21/28 | €2,314,881 | €2,161,346 | -€153,535 | -6.6% |
| Tangible fixed assets | 22/27 | €2,313,496 | €2,159,961 | -€153,535 | -6.6% |
| Land and buildings | 22 | €857,664 | €834,280 | -€23,383 | -2.7% |
| Plant, machinery and equipment | 23 | - | €1,755 | +€1,755 | |
| Furniture and vehicles | 24 | €1,455,832 | €1,323,926 | -€131,907 | -9.1% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €1,385 | €1,385 | = | 0.0% |
| Current assets | 29/58 | €585,086 | €1,042,665 | +€457,579 | +78.2% |
| Amounts receivable within one year | 40/41 | €213,129 | €330,961 | +€117,831 | +55.3% |
| Trade receivables | 40 | €170,635 | €271,853 | +€101,218 | +59.3% |
| Other amounts receivable | 41 | €42,495 | €59,108 | +€16,613 | +39.1% |
| Cash at bank and in hand | 54/58 | €371,332 | €688,495 | +€317,163 | +85.4% |
| Deferred charges and accrued income | 490/1 | €624 | €23,209 | +€22,585 | +3618.0% |
| Total equity and liabilities | 10/49 | €2,899,967 | €3,204,011 | +€304,044 | +10.5% |
| Equity | 10/15 | €1,532,659 | €1,980,599 | +€447,940 | +29.2% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Revaluation surpluses | 12 | €663,610 | €663,610 | = | 0.0% |
| Reserves | 13 | €196,303 | €638,465 | +€442,162 | +225.2% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,578 | €5,578 | = | 0.0% |
| Tax-exempt reserves | 132 | €190,725 | €537,887 | +€347,162 | +182.0% |
| Distributable reserves | 133 | - | €95,000 | +€95,000 | |
| Profit (loss) carried forward | 14 | €616,971 | €622,748 | +€5,778 | +0.9% |
| Provisions and deferred taxes | 16 | - | €37,070 | +€37,070 | |
| Provisions for liabilities and charges | 160/5 | - | €37,070 | +€37,070 | |
| Other liabilities and charges | 164/5 | - | €37,070 | +€37,070 | |
| Amounts payable | 17/49 | €1,367,308 | €1,186,341 | -€180,966 | -13.2% |
| Amounts payable after more than one year | 17 | €736,533 | €629,985 | -€106,548 | -14.5% |
| Financial debts | 170/4 | €72,681 | €32,571 | -€40,109 | -55.2% |
| Trade debts | 175 | €525,847 | €471,522 | -€54,325 | -10.3% |
| Other amounts payable | 178/9 | €138,005 | €125,891 | -€12,114 | -8.8% |
| Amounts payable within one year | 42/48 | €627,399 | €556,356 | -€71,042 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €296,457 | €294,457 | -€2,001 | -0.7% |
| Trade debts | 44 | €36,306 | €59,934 | +€23,628 | +65.1% |
| Suppliers | 440/4 | €36,306 | €59,934 | +€23,628 | +65.1% |
| Taxes, remuneration and social security | 45 | €294,635 | €171,965 | -€122,670 | -41.6% |
| Taxes | 450/3 | €72,086 | €100,851 | +€28,765 | +39.9% |
| Remuneration and social security | 454/9 | €222,549 | €71,114 | -€151,435 | -68.0% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €3,376 | - | -€3,376 | |
| Turnover | 70 | €2,927,066 | - | -€2.9m | |
| Non-recurring operating income | 76A | €214,318 | €10,626 | -€203,692 | -95.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,037,490 | - | -€1.0m | |
| Remuneration, social security and pensions | 62 | €1,064,217 | €933,057 | -€131,160 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468,223 | €536,561 | +€68,338 | +14.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €37,070 | +€37,070 | |
| Other operating charges | 640/8 | €57,750 | €18,835 | -€38,915 | -67.4% |
| Non-recurring operating charges | 66A | - | €2,381 | +€2,381 | |
| Gross operating margin | 9900 | €2,167,009 | €2,141,559 | -€25,450 | -1.2% |
| Operating profit (loss) | 9901 | €576,819 | €613,655 | +€36,836 | +6.4% |
| Financial income | 75/76B | - | €4,050 | +€4,050 | |
| Recurring financial income | 75 | - | €4,050 | +€4,050 | |
| Financial charges | 65/66B | €29,174 | €32,699 | +€3,525 | +12.1% |
| Recurring financial charges | 65 | €29,174 | €32,699 | +€3,525 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €547,645 | €585,005 | +€37,361 | +6.8% |
| Income taxes | 67/77 | €140,295 | €137,065 | -€3,230 | -2.3% |
| Profit (loss) for the period | 9904 | €407,349 | €447,940 | +€40,591 | +10.0% |
| Transfer from tax-exempt reserves | 789 | - | €16,379 | +€16,379 | |
| Transfer to tax-exempt reserves | 689 | - | €363,541 | +€363,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €407,349 | €100,778 | -€306,572 | -75.3% |
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.