AUTOCARS LEROY: 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 LEROY
Largest movements
- Current investments +€792,448
new in 2024: €792,448
- Cash -€556,528
down €556,528 (-45.4%), from €1.2m to €669,506
mainly Current investments (-€792,448) and Investment in fixed assets (net) (-€731,287)
- Tangible fixed assets +€517,761
up €517,761 (+55.0%), from €941,269 to €1.5m
of which Leasing and similar rights: +€525,220
- Receivables within one year +€183,745
up €183,745 (+99.1%), from €185,422 to €369,167
of which Other amounts receivable: +€194,988
- Deferred charges and accrued income +€38,942
up €38,942 (+39.8%), from €97,728 to €136,670
- Reserves +€246,890
up €246,890 (+42.3%), from €583,372 to €830,262
of which Distributable reserves: +€240,000
- Debts after one year +€220,469
up €220,469 (+61.9%), from €356,032 to €576,501
- Other debts +€148,430
up €148,430 (+595.0%), from €24,948 to €173,378
- Current portion of long-term debt +€101,870
up €101,870 (+79.7%), from €127,893 to €229,763
- Trade debts +€92,348
up €92,348 (+30.3%), from €304,547 to €396,895
- Gross operating margin +€307,118
up €307,118 (+23.7%), from €1.3m to €1.6m
- Staff costs +€113,927
up €113,927 (+14.8%), from €770,448 to €884,375
- Depreciation +€87,207
up €87,207 (+69.0%), from €126,319 to €213,526
- Taxes +€71,041
up €71,041 (+181.5%), from €39,146 to €110,187
- Financial income -€60,328
down €60,328 (-83.4%), from €72,346 to €12,018
of which Non-recurring financial income: -€69,000
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 | €2,480,089 | €3,451,179 | +€971,090 | +39.2% |
| Fixed assets | 21/28 | €941,667 | €1,459,428 | +€517,761 | +55.0% |
| Tangible fixed assets | 22/27 | €941,269 | €1,459,030 | +€517,761 | +55.0% |
| Land and buildings | 22 | €282,192 | €269,539 | -€12,653 | -4.5% |
| Plant, machinery and equipment | 23 | €7,716 | €6,954 | -€762 | -9.9% |
| Furniture and vehicles | 24 | €232,988 | €243,640 | +€10,652 | +4.6% |
| Leasing and similar rights | 25 | €413,677 | €938,897 | +€525,220 | +127.0% |
| Assets under construction and advance payments | 27 | €4,696 | - | -€4,696 | |
| Financial fixed assets | 28 | €398 | €398 | = | 0.0% |
| Current assets | 29/58 | €1,538,422 | €1,991,751 | +€453,329 | +29.5% |
| Stocks and contracts in progress | 3 | €29,238 | €23,960 | -€5,278 | -18.1% |
| Stocks | 30/36 | €29,238 | €23,960 | -€5,278 | -18.1% |
| Amounts receivable within one year | 40/41 | €185,422 | €369,167 | +€183,745 | +99.1% |
| Trade receivables | 40 | €164,931 | €153,688 | -€11,243 | -6.8% |
| Other amounts receivable | 41 | €20,491 | €215,479 | +€194,988 | +951.6% |
| Current investments | 50/53 | - | €792,448 | +€792,448 | |
| Cash at bank and in hand | 54/58 | €1,226,034 | €669,506 | -€556,528 | -45.4% |
| Deferred charges and accrued income | 490/1 | €97,728 | €136,670 | +€38,942 | +39.8% |
| Total equity and liabilities | 10/49 | €2,480,089 | €3,451,179 | +€971,090 | +39.2% |
| Equity | 10/15 | €1,166,851 | €1,424,843 | +€257,992 | +22.1% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €583,372 | €830,262 | +€246,890 | +42.3% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €568,498 | €575,388 | +€6,890 | +1.2% |
| Distributable reserves | 133 | - | €240,000 | +€240,000 | |
| Profit (loss) carried forward | 14 | €434,743 | €445,845 | +€11,102 | +2.6% |
| Provisions and deferred taxes | 16 | €30,282 | €32,005 | +€1,723 | +5.7% |
| Deferred taxes | 168 | €30,282 | €32,005 | +€1,723 | +5.7% |
| Amounts payable | 17/49 | €1,282,956 | €1,994,331 | +€711,375 | +55.4% |
| Amounts payable after more than one year | 17 | €356,032 | €576,501 | +€220,469 | +61.9% |
| Financial debts | 170/4 | €356,032 | €576,501 | +€220,469 | +61.9% |
| Amounts payable within one year | 42/48 | €782,068 | €1,236,669 | +€454,601 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €127,893 | €229,763 | +€101,870 | +79.7% |
| Trade debts | 44 | €304,547 | €396,895 | +€92,348 | +30.3% |
| Suppliers | 440/4 | €304,547 | €396,895 | +€92,348 | +30.3% |
| Advances received on contracts in progress | 46 | €195,172 | €237,815 | +€42,643 | +21.8% |
| Taxes, remuneration and social security | 45 | €129,508 | €198,818 | +€69,310 | +53.5% |
| Taxes | 450/3 | €10,973 | €61,288 | +€50,315 | +458.5% |
| Remuneration and social security | 454/9 | €118,535 | €137,530 | +€18,995 | +16.0% |
| Other amounts payable | 47/48 | €24,948 | €173,378 | +€148,430 | +595.0% |
| Accrued charges and deferred income | 492/3 | €144,856 | €181,161 | +€36,305 | +25.1% |
| Non-recurring operating income | 76A | - | €46,335 | +€46,335 | |
| Remuneration, social security and pensions | 62 | €770,448 | €884,375 | +€113,927 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,319 | €213,526 | +€87,207 | +69.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,066 | - | +€2,066 | |
| Other operating charges | 640/8 | €17,588 | €40,545 | +€22,957 | +130.5% |
| Non-recurring operating charges | 66A | - | €61,491 | +€61,491 | |
| Gross operating margin | 9900 | €1,295,143 | €1,602,261 | +€307,118 | +23.7% |
| Operating profit (loss) | 9901 | €382,854 | €402,324 | +€19,470 | +5.1% |
| Financial income | 75/76B | €72,346 | €12,018 | -€60,328 | -83.4% |
| Recurring financial income | 75 | €3,346 | €12,018 | +€8,672 | +259.2% |
| Non-recurring financial income | 76B | €69,000 | - | -€69,000 | |
| Financial charges | 65/66B | €23,970 | €44,440 | +€20,470 | +85.4% |
| Recurring financial charges | 65 | €23,970 | €44,440 | +€20,470 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €431,230 | €369,902 | -€61,328 | -14.2% |
| Transfer from deferred taxes | 780 | €6,277 | €6,277 | = | 0.0% |
| Transfer to deferred taxes | 680 | €13,800 | €8,000 | -€5,800 | -42.0% |
| Income taxes | 67/77 | €39,146 | €110,187 | +€71,041 | +181.5% |
| Profit (loss) for the period | 9904 | €384,561 | €257,992 | -€126,569 | -32.9% |
| Transfer from tax-exempt reserves | 789 | €25,107 | €25,110 | +€3 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €55,200 | €32,000 | -€23,200 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €354,468 | €251,102 | -€103,366 | -29.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.