AUTOCLASS: 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.
AUTOCLASS
Largest movements
- Cash +€23,053
up €23,053 (+307.3%), from €7,501 to €30,554
mainly Net result for the year (+€21,131) and Stocks and contracts (+€20,967)
- Stocks and contracts -€20,967
down €20,967 (-34.3%), from €61,089 to €40,122
- Tangible fixed assets -€5,013
down €5,013 (-20.9%), from €23,936 to €18,923
of which Plant, machinery and equipment: -€4,373
- Receivables within one year +€4,414
up €4,414 (+142.0%), from €3,109 to €7,523
of which Other amounts receivable: +€3,586
- Profit (loss) carried forward +€21,131
up €21,131 (+57.0%), from €37,065 to €58,196
- Other debts -€19,678
down €19,678 (-86.6%), from €22,713 to €3,035
- Short-term financial debts +€5,270
up €5,270 (+105.4%), from €5,000 to €10,270
- Debts after one year -€4,215
down €4,215 (-46.5%), from €9,059 to €4,844
- Trade debts -€1,851
down €1,851 (-13.8%), from €13,369 to €11,518
of which Suppliers: -€1,811
- Gross operating margin +€17,554
up €17,554 (+54.1%), from €32,423 to €49,977
- Staff costs -€8,013
down €8,013 (-44.3%), from €18,071 to €10,058
- Taxes +€5,990
up €5,990 (+311.4%), from €1,924 to €7,914
- Depreciation +€618
up €618 (+9.0%), from €6,888 to €7,505
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 | €97,937 | €99,496 | +€1,559 | +1.6% |
| Fixed assets | 21/28 | €24,911 | €19,898 | -€5,013 | -20.1% |
| Tangible fixed assets | 22/27 | €23,936 | €18,923 | -€5,013 | -20.9% |
| Plant, machinery and equipment | 23 | €22,542 | €18,169 | -€4,373 | -19.4% |
| Furniture and vehicles | 24 | €1,394 | €754 | -€639 | -45.9% |
| Financial fixed assets | 28 | €975 | €975 | = | 0.0% |
| Current assets | 29/58 | €73,027 | €79,598 | +€6,572 | +9.0% |
| Stocks and contracts in progress | 3 | €61,089 | €40,122 | -€20,967 | -34.3% |
| Stocks | 30/36 | €61,089 | €40,122 | -€20,967 | -34.3% |
| Amounts receivable within one year | 40/41 | €3,109 | €7,523 | +€4,414 | +142.0% |
| Trade receivables | 40 | €33 | €861 | +€828 | +2529.4% |
| Other amounts receivable | 41 | €3,076 | €6,662 | +€3,586 | +116.6% |
| Cash at bank and in hand | 54/58 | €7,501 | €30,554 | +€23,053 | +307.3% |
| Deferred charges and accrued income | 490/1 | €1,327 | €1,399 | +€72 | +5.4% |
| Total equity and liabilities | 10/49 | €97,937 | €99,496 | +€1,559 | +1.6% |
| Equity | 10/15 | €41,065 | €62,196 | +€21,131 | +51.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,065 | €58,196 | +€21,131 | +57.0% |
| Amounts payable | 17/49 | €56,873 | €37,300 | -€19,572 | -34.4% |
| Amounts payable after more than one year | 17 | €9,059 | €4,844 | -€4,215 | -46.5% |
| Financial debts | 170/4 | €9,059 | €4,844 | -€4,215 | -46.5% |
| Amounts payable within one year | 42/48 | €47,813 | €32,456 | -€15,357 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €3,983 | €4,215 | +€232 | +5.8% |
| Financial debts | 43 | €5,000 | €10,270 | +€5,270 | +105.4% |
| Other loans | 439 | €5,000 | €10,270 | +€5,270 | +105.4% |
| Trade debts | 44 | €13,369 | €11,518 | -€1,851 | -13.8% |
| Suppliers | 440/4 | €13,330 | €11,518 | -€1,811 | -13.6% |
| Bills of exchange payable | 441 | €40 | €0 | -€40 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,748 | €3,418 | +€670 | +24.4% |
| Taxes | 450/3 | €2,439 | €2,201 | -€238 | -9.7% |
| Remuneration and social security | 454/9 | €309 | €1,217 | +€908 | +293.9% |
| Other amounts payable | 47/48 | €22,713 | €3,035 | -€19,678 | -86.6% |
| Remuneration, social security and pensions | 62 | €18,071 | €10,058 | -€8,013 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,888 | €7,505 | +€618 | +9.0% |
| Other operating charges | 640/8 | €1,526 | €1,650 | +€123 | +8.1% |
| Gross operating margin | 9900 | €32,423 | €49,977 | +€17,554 | +54.1% |
| Operating profit (loss) | 9901 | €5,938 | €30,764 | +€24,826 | +418.1% |
| Financial income | 75/76B | €104 | €86 | -€18 | -17.6% |
| Recurring financial income | 75 | €104 | €86 | -€18 | -17.6% |
| Financial charges | 65/66B | €1,657 | €1,804 | +€147 | +8.9% |
| Recurring financial charges | 65 | €1,657 | €1,804 | +€147 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €4,385 | €29,045 | +€24,660 | +562.4% |
| Income taxes | 67/77 | €1,924 | €7,914 | +€5,990 | +311.4% |
| Profit (loss) for the period | 9904 | €2,461 | €21,131 | +€18,670 | +758.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,461 | €21,131 | +€18,670 | +758.5% |
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 30 September 2026 via checked.be.