AUTOCENTER STEVENS: 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
AUTOCENTER STEVENS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€483,391
2024 · €635,297-€151,906
Equity
€9.8m
2024 · €9.7m+€83,391
Cash
€1.0m
2024 · €360,449+€678,927
Balance sheet total
€12.0m
2024 · €12.0m+€36,398
Largest movements
Assets
- Current investments -€2.5m
down €2.5m (-62.5%), from €4.0m to €1.5m
- Tangible fixed assets +€1.9m
up €1.9m (+91.5%), from €2.0m to €3.9m
of which Land and buildings: +€1.9m
- Cash +€678,927
up €678,927 (+188%), from €360,449 to €1.0m
mainly Current investments (+€2.5m) and Net result for the year (+€483,391)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating charges +€228,876
up €228,876 (+1,088%), from €21,027 to €249,903
- Taxes -€111,654
down €111,654 (-30.5%), from €365,875 to €254,221
- Gross operating margin -€59,216
down €59,216 (-4.4%), from €1.4m to €1.3m
- Financial income +€30,140
up €30,140 (+23.3%), from €129,369 to €159,509
of which Non-recurring financial income: +€77,634
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
€635,297
Gross operating margin
-€59,216
Staff costs
-€4,992
Depreciation
+€8,040
Write-downs
-€662
Other operating charges
-€228,876
Financial income
+€30,140
Financial charges
-€7,994
Taxes
+€111,654
Result 2025
€483,391
raises the resultlowers the result
Derived cash bridge
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
+€517,498
Investment
+€561,429
Financing
-€400,000
Cash 2024
€360,449
From operations (derived)
+€517,498
Net result for the year
+€483,391
Depreciation
+€81,222
Stocks and contracts
-€78,241
Receivables within one year
+€79,764
Smaller working-capital items
+€4,129
Trade debts
-€71,987
Advances received
-€7,732
Other debts
+€26,952
Investment (derived)
+€561,429
Investment in fixed assets (net)
-€1.9m
Current investments
+€2.5m
Financing
-€400,000
Contributions, distributions and other
-€400,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,978,446 | €12,014,844 | +€36,398 | +0.3% |
| Fixed assets | 21/28 | €6,985,634 | €8,842,983 | +€1.9m | +26.6% |
| Tangible fixed assets | 22/27 | €2,029,676 | €3,887,025 | +€1.9m | +91.5% |
| Land and buildings | 22 | €1,846,066 | €3,708,205 | +€1.9m | +101% |
| Plant, machinery and equipment | 23 | €69,868 | €60,563 | -€9,305 | -13.3% |
| Furniture and vehicles | 24 | €113,742 | €118,257 | +€4,515 | +4.0% |
| Financial fixed assets | 28 | €4,955,958 | €4,955,958 | = | 0.0% |
| Current assets | 29/58 | €4,992,812 | €3,171,861 | -€1.8m | -36.5% |
| Stocks and contracts in progress | 3 | €432,049 | €510,290 | +€78,241 | +18.1% |
| Stocks | 30/36 | €432,049 | €510,290 | +€78,241 | +18.1% |
| Amounts receivable within one year | 40/41 | €171,624 | €91,860 | -€79,764 | -46.5% |
| Trade receivables | 40 | €171,624 | €91,860 | -€79,764 | -46.5% |
| Current investments | 50/53 | €4,000,000 | €1,500,000 | -€2.5m | -62.5% |
| Cash at bank and in hand | 54/58 | €360,449 | €1,039,376 | +€678,927 | +188% |
| Deferred charges and accrued income | 490/1 | €28,690 | €30,335 | +€1,645 | +5.7% |
| Total equity and liabilities | 10/49 | €11,978,446 | €12,014,844 | +€36,398 | +0.3% |
| Equity | 10/15 | €9,747,048 | €9,830,439 | +€83,391 | +0.9% |
| Contributions | 10/11 | €137,440 | €137,440 | = | 0.0% |
| Reserves | 13 | €9,574,311 | €9,674,311 | +€100,000 | +1.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €9,518,061 | €9,618,061 | +€100,000 | +1.1% |
| Profit (loss) carried forward | 14 | €35,297 | €18,688 | -€16,609 | -47.1% |
| Provisions and deferred taxes | 16 | €123,500 | €123,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €123,500 | €123,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €50,000 | €50,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €73,500 | €73,500 | = | 0.0% |
| Amounts payable | 17/49 | €2,107,898 | €2,060,905 | -€46,993 | -2.2% |
| Amounts payable after more than one year | 17 | €1,215,668 | €1,215,668 | = | 0.0% |
| Financial debts | 170/4 | €1,215,668 | €1,215,668 | = | 0.0% |
| Amounts payable within one year | 42/48 | €892,230 | €845,237 | -€46,993 | -5.3% |
| Trade debts | 44 | €113,573 | €41,586 | -€71,987 | -63.4% |
| Suppliers | 440/4 | €113,573 | €41,586 | -€71,987 | -63.4% |
| Advances received on contracts in progress | 46 | €9,550 | €1,818 | -€7,732 | -81.0% |
| Taxes, remuneration and social security | 45 | €39,446 | €45,220 | +€5,774 | +14.6% |
| Taxes | 450/3 | €39,446 | €39,205 | -€241 | -0.6% |
| Remuneration and social security | 454/9 | - | €6,015 | +€6,015 | |
| Other amounts payable | 47/48 | €729,661 | €756,613 | +€26,952 | +3.7% |
| Remuneration, social security and pensions | 62 | €259,039 | €264,031 | +€4,992 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,262 | €81,222 | -€8,040 | -9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €84 | €746 | +€662 | +788% |
| Other operating charges | 640/8 | €21,027 | €249,903 | +€228,876 | +1,088% |
| Gross operating margin | 9900 | €1,358,877 | €1,299,661 | -€59,216 | -4.4% |
| Operating profit (loss) | 9901 | €989,465 | €703,759 | -€285,706 | -28.9% |
| Financial income | 75/76B | €129,369 | €159,509 | +€30,140 | +23.3% |
| Recurring financial income | 75 | €113,369 | €65,875 | -€47,494 | -41.9% |
| Non-recurring financial income | 76B | €16,000 | €93,634 | +€77,634 | +485% |
| Financial charges | 65/66B | €117,662 | €125,656 | +€7,994 | +6.8% |
| Recurring financial charges | 65 | €117,662 | €125,656 | +€7,994 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €1,001,172 | €737,612 | -€263,560 | -26.3% |
| Income taxes | 67/77 | €365,875 | €254,221 | -€111,654 | -30.5% |
| Profit (loss) for the period | 9904 | €635,297 | €483,391 | -€151,906 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €635,297 | €483,391 | -€151,906 | -23.9% |
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 28 October 2026 via checked.be.