AUTOCENTER LUC: 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.
What changed
AUTOCENTER LUC
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€595,610
2024 · €519,482+€76,128
Equity
€3.1m
2024 · €2.7m+€357,210
Cash
€1.0m
2024 · €1.6m-€604,037
Balance sheet total
€3.8m
2024 · €3.8m-€35,916
Largest movements
Assets
- Cash -€604,037
down €604,037 (-37.5%), from €1.6m to €1.0m
mainly Stocks and contracts (-€547,003) and Other debts (-€314,627)
- Stocks and contracts +€547,003
up €547,003 (+56.0%), from €977,499 to €1.5m
Equity and liabilities
- Reserves +€357,210
up €357,210 (+13.4%), from €2.7m to €3.0m
of which Distributable reserves: +€357,210
- Other debts -€314,627
down €314,627 (-52.1%), from €603,711 to €289,084
- Tax, wage and social debts -€57,346
down €57,346 (-16.5%), from €347,154 to €289,808
of which Taxes: -€76,062
Income statement
- Gross operating margin +€152,212
up €152,212 (+16.1%), from €947,434 to €1.1m
- Staff costs +€52,522
up €52,522 (+47.8%), from €109,841 to €162,363
- Taxes +€44,539
up €44,539 (+18.3%), from €242,825 to €287,364
- Depreciation -€17,188
down €17,188 (-35.3%), from €48,633 to €31,446
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
€519,482
Gross operating margin
+€152,212
Staff costs
-€52,522
Depreciation
+€17,188
Other operating charges
-€482
Financial income
+€2,306
Financial charges
+€1,965
Taxes
-€44,539
Result 2025
€595,610
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
-€330,735
Investment
-€21,770
Financing
-€251,532
Cash 2024
€1.6m
From operations (derived)
-€330,735
Net result for the year
+€595,610
Depreciation
+€31,446
Stocks and contracts
-€547,003
Receivables within one year
-€34,258
Deferred charges and accrued income
+€3,464
Trade debts
-€5,680
Tax, wage and social debts
-€57,346
Other debts
-€314,627
Accrued charges and deferred income
-€2,340
Investment (derived)
-€21,770
Investment in fixed assets (net)
-€21,770
Financing
-€251,532
Current portion of long-term debt
-€13,125
Short-term financial debts
-€7
Contributions, distributions and other
-€238,400
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,848,399 | €3,812,483 | -€35,916 | -0.9% |
| Fixed assets | 21/28 | €96,839 | €87,163 | -€9,676 | -10.0% |
| Tangible fixed assets | 22/27 | €95,649 | €85,973 | -€9,676 | -10.1% |
| Land and buildings | 22 | €12,015 | €6,907 | -€5,108 | -42.5% |
| Plant, machinery and equipment | 23 | €26,311 | €36,601 | +€10,290 | +39.1% |
| Furniture and vehicles | 24 | €57,323 | €42,466 | -€14,857 | -25.9% |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €3,751,560 | €3,725,320 | -€26,241 | -0.7% |
| Stocks and contracts in progress | 3 | €977,499 | €1,524,501 | +€547,003 | +56.0% |
| Stocks | 30/36 | €977,499 | €1,524,501 | +€547,003 | +56.0% |
| Amounts receivable within one year | 40/41 | €1,139,381 | €1,173,639 | +€34,258 | +3.0% |
| Trade receivables | 40 | €897,785 | €922,241 | +€24,455 | +2.7% |
| Other amounts receivable | 41 | €241,595 | €251,398 | +€9,803 | +4.1% |
| Cash at bank and in hand | 54/58 | €1,608,974 | €1,004,937 | -€604,037 | -37.5% |
| Deferred charges and accrued income | 490/1 | €25,707 | €22,242 | -€3,464 | -13.5% |
| Total equity and liabilities | 10/49 | €3,848,399 | €3,812,483 | -€35,916 | -0.9% |
| Equity | 10/15 | €2,730,501 | €3,087,711 | +€357,210 | +13.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,669,001 | €3,026,211 | +€357,210 | +13.4% |
| Non-distributable reserves | 130/1 | €61,570 | €61,570 | = | 0.0% |
| Legal reserve | 130 | €61,570 | €61,570 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,248 | €36,248 | = | 0.0% |
| Distributable reserves | 133 | €2,571,183 | €2,928,393 | +€357,210 | +13.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,117,898 | €724,771 | -€393,126 | -35.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,101,783 | €710,996 | -€390,787 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €13,125 | €0 | -€13,125 | -100.0% |
| Financial debts | 43 | €30,576 | €30,569 | -€7 | 0.0% |
| Credit institutions | 430/8 | €30,576 | €30,569 | -€7 | 0.0% |
| Trade debts | 44 | €107,216 | €101,536 | -€5,680 | -5.3% |
| Suppliers | 440/4 | €107,216 | €101,536 | -€5,680 | -5.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €347,154 | €289,808 | -€57,346 | -16.5% |
| Taxes | 450/3 | €338,277 | €262,215 | -€76,062 | -22.5% |
| Remuneration and social security | 454/9 | €8,877 | €27,592 | +€18,715 | +210.8% |
| Other amounts payable | 47/48 | €603,711 | €289,084 | -€314,627 | -52.1% |
| Accrued charges and deferred income | 492/3 | €16,115 | €13,775 | -€2,340 | -14.5% |
| Non-recurring operating income | 76A | €0 | €4,536 | +€4,536 | |
| Remuneration, social security and pensions | 62 | €109,841 | €162,363 | +€52,522 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,633 | €31,446 | -€17,188 | -35.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €14,198 | €14,680 | +€482 | +3.4% |
| Gross operating margin | 9900 | €947,434 | €1,099,646 | +€152,212 | +16.1% |
| Operating profit (loss) | 9901 | €774,762 | €891,157 | +€116,396 | +15.0% |
| Financial income | 75/76B | €14,151 | €16,457 | +€2,306 | +16.3% |
| Recurring financial income | 75 | €10,125 | €16,457 | +€6,332 | +62.5% |
| Non-recurring financial income | 76B | €4,026 | €0 | -€4,026 | -100.0% |
| Financial charges | 65/66B | €26,605 | €24,641 | -€1,965 | -7.4% |
| Recurring financial charges | 65 | €26,605 | €24,641 | -€1,965 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €762,307 | €882,974 | +€120,667 | +15.8% |
| Income taxes | 67/77 | €242,825 | €287,364 | +€44,539 | +18.3% |
| Profit (loss) for the period | 9904 | €519,482 | €595,610 | +€76,128 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €519,482 | €595,610 | +€76,128 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.