AUTOCARS FERNANDEZ: what changed
AUTOCARS FERNANDEZ
Largest movements
- Tangible fixed assets -€52,475
down €52,475 (-85.1%), from €61,691 to €9,216
- Receivables within one year +€9,048
up €9,048 (+8.6%), from €105,808 to €114,857
of which Trade receivables: +€5,701
- Deferred charges and accrued income -€6,675
no longer reported in 2025 (was €6,675)
- Cash +€4,258
up €4,258 (+16.2%), from €26,248 to €30,505
mainly Depreciation (+€60,762) and Trade debts (+€8,034)
- Current portion of long-term debt -€44,545
down €44,545 (-91.4%), from €48,717 to €4,173
- Trade debts +€8,034
up €8,034 (+18.1%), from €44,444 to €52,477
- Profit (loss) carried forward -€4,412
down €4,412 (-5.8%), from €76,210 to €71,797
- Debts after one year -€4,173
no longer reported in 2025 (was €4,173)
- Staff costs +€132,107
up €132,107 (+263%), from €50,244 to €182,351
- Gross operating margin +€100,472
up €100,472 (+69.5%), from €144,473 to €244,945
- Depreciation -€22,687
down €22,687 (-27.2%), from €83,449 to €60,762
- Financial charges -€3,155
down €3,155 (-58.4%), from €5,405 to €2,250
- Taxes +€2,771
new in 2025: €2,771
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,422 | €154,578 | -€45,844 | -22.9% |
| Fixed assets | 21/28 | €61,691 | €9,216 | -€52,475 | -85.1% |
| Tangible fixed assets | 22/27 | €61,691 | €9,216 | -€52,475 | -85.1% |
| Furniture and vehicles | 24 | €61,691 | €9,216 | -€52,475 | -85.1% |
| Current assets | 29/58 | €138,731 | €145,362 | +€6,631 | +4.8% |
| Amounts receivable within one year | 40/41 | €105,808 | €114,857 | +€9,048 | +8.6% |
| Trade receivables | 40 | €105,575 | €111,276 | +€5,701 | +5.4% |
| Other amounts receivable | 41 | €234 | €3,581 | +€3,348 | +1,432% |
| Cash at bank and in hand | 54/58 | €26,248 | €30,505 | +€4,258 | +16.2% |
| Deferred charges and accrued income | 490/1 | €6,675 | - | -€6,675 | |
| Total equity and liabilities | 10/49 | €200,422 | €154,578 | -€45,844 | -22.9% |
| Equity | 10/15 | €96,670 | €92,257 | -€4,412 | -4.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,210 | €71,797 | -€4,412 | -5.8% |
| Amounts payable | 17/49 | €103,752 | €62,321 | -€41,431 | -39.9% |
| Amounts payable after more than one year | 17 | €4,173 | - | -€4,173 | |
| Financial debts | 170/4 | €4,173 | - | -€4,173 | |
| Amounts payable within one year | 42/48 | €99,579 | €62,321 | -€37,259 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €48,717 | €4,173 | -€44,545 | -91.4% |
| Trade debts | 44 | €44,444 | €52,477 | +€8,034 | +18.1% |
| Suppliers | 440/4 | €44,444 | €52,477 | +€8,034 | +18.1% |
| Taxes, remuneration and social security | 45 | €6,418 | €4,470 | -€1,948 | -30.4% |
| Taxes | 450/3 | €496 | - | -€496 | |
| Remuneration and social security | 454/9 | €5,923 | €4,470 | -€1,452 | -24.5% |
| Other amounts payable | 47/48 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €50,244 | €182,351 | +€132,107 | +263% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,449 | €60,762 | -€22,687 | -27.2% |
| Other operating charges | 640/8 | €533 | €1,222 | +€689 | +129% |
| Gross operating margin | 9900 | €144,473 | €244,945 | +€100,472 | +69.5% |
| Operating profit (loss) | 9901 | €10,247 | €609 | -€9,638 | -94.1% |
| Financial charges | 65/66B | €5,405 | €2,250 | -€3,155 | -58.4% |
| Recurring financial charges | 65 | €5,405 | €2,250 | -€3,155 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €4,842 | -€1,641 | -€6,483 | |
| Income taxes | 67/77 | - | €2,771 | +€2,771 | |
| Profit (loss) for the period | 9904 | €4,842 | -€4,412 | -€9,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,842 | -€4,412 | -€9,254 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.