AUTOCOURONNE: 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.
AUTOCOURONNE
Largest movements
- Tangible fixed assets -€598,070
down €598,070 (-14.5%), from €4.1m to €3.5m
of which Land and buildings: -€602,945
- Cash +€481,812
up €481,812 (+427%), from €112,876 to €594,688
mainly Investment in fixed assets (net) (+€483,698) and Net result for the year (+€202,321)
- Current investments +€278,947
up €278,947 (+92.7%), from €301,053 to €580,000
- Profit (loss) carried forward +€375,322
up €375,322 (+506%), from €74,216 to €449,538
- Reserves -€173,001
down €173,001 (-19.6%), from €882,565 to €709,564
of which Tax-exempt reserves: -€173,001
- Other debts -€106,470
down €106,470 (-19.2%), from €554,138 to €447,668
- Tax, wage and social debts +€99,232
up €99,232 (+15,138%), from €656 to €99,887
- Provisions -€57,667
down €57,667 (-20.7%), from €279,003 to €221,336
- Gross operating margin +€206,203
up €206,203 (+91.9%), from €224,437 to €430,639
- Taxes +€99,552
up €99,552 (+29,653%), from €336 to €99,887
- Depreciation -€25,444
down €25,444 (-18.2%), from €139,815 to €114,371
- Other operating charges +€9,811
up €9,811 (+35.5%), from €27,656 to €37,467
- Financial income +€5,184
up €5,184 (+1,686%), from €307 to €5,491
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,581,567 | €4,707,314 | +€125,747 | +2.7% |
| Fixed assets | 21/28 | €4,130,087 | €3,532,018 | -€598,070 | -14.5% |
| Tangible fixed assets | 22/27 | €4,129,141 | €3,531,071 | -€598,070 | -14.5% |
| Land and buildings | 22 | €4,080,607 | €3,477,662 | -€602,945 | -14.8% |
| Plant, machinery and equipment | 23 | €12,867 | €9,679 | -€3,188 | -24.8% |
| Furniture and vehicles | 24 | €35,666 | €43,730 | +€8,064 | +22.6% |
| Financial fixed assets | 28 | €946 | €946 | = | 0.0% |
| Current assets | 29/58 | €451,480 | €1,175,297 | +€723,817 | +160% |
| Amounts receivable after more than one year | 29 | €35,000 | - | -€35,000 | |
| Other amounts receivable | 291 | €35,000 | - | -€35,000 | |
| Amounts receivable within one year | 40/41 | €2,251 | €508 | -€1,742 | -77.4% |
| Trade receivables | 40 | €2,251 | €508 | -€1,742 | -77.4% |
| Current investments | 50/53 | €301,053 | €580,000 | +€278,947 | +92.7% |
| Cash at bank and in hand | 54/58 | €112,876 | €594,688 | +€481,812 | +427% |
| Deferred charges and accrued income | 490/1 | €300 | €100 | -€200 | -66.7% |
| Total equity and liabilities | 10/49 | €4,581,567 | €4,707,314 | +€125,747 | +2.7% |
| Equity | 10/15 | €1,328,622 | €1,530,942 | +€202,321 | +15.2% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €882,565 | €709,564 | -€173,001 | -19.6% |
| Non-distributable reserves | 130/1 | €45,556 | €45,556 | = | 0.0% |
| Legal reserve | 130 | €37,184 | €37,184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,372 | €8,372 | = | 0.0% |
| Tax-exempt reserves | 132 | €837,010 | €664,009 | -€173,001 | -20.7% |
| Profit (loss) carried forward | 14 | €74,216 | €449,538 | +€375,322 | +506% |
| Provisions and deferred taxes | 16 | €279,003 | €221,336 | -€57,667 | -20.7% |
| Deferred taxes | 168 | €279,003 | €221,336 | -€57,667 | -20.7% |
| Amounts payable | 17/49 | €2,973,942 | €2,955,036 | -€18,906 | -0.6% |
| Amounts payable after more than one year | 17 | €2,414,833 | €2,406,133 | -€8,700 | -0.4% |
| Financial debts | 170/4 | €2,400,000 | €2,400,000 | = | 0.0% |
| Other amounts payable | 178/9 | €14,833 | €6,133 | -€8,700 | -58.7% |
| Amounts payable within one year | 42/48 | €556,487 | €547,555 | -€8,931 | -1.6% |
| Trade debts | 44 | €1,693 | - | -€1,693 | |
| Suppliers | 440/4 | €1,693 | - | -€1,693 | |
| Taxes, remuneration and social security | 45 | €656 | €99,887 | +€99,232 | +15,138% |
| Taxes | 450/3 | €656 | €99,887 | +€99,232 | +15,138% |
| Other amounts payable | 47/48 | €554,138 | €447,668 | -€106,470 | -19.2% |
| Accrued charges and deferred income | 492/3 | €2,623 | €1,348 | -€1,275 | -48.6% |
| Non-recurring operating income | 76A | - | €35,505 | +€35,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,815 | €114,371 | -€25,444 | -18.2% |
| Other operating charges | 640/8 | €27,656 | €37,467 | +€9,811 | +35.5% |
| Gross operating margin | 9900 | €224,437 | €430,639 | +€206,203 | +91.9% |
| Operating profit (loss) | 9901 | €56,965 | €278,801 | +€221,836 | +389% |
| Financial income | 75/76B | €307 | €5,491 | +€5,184 | +1,686% |
| Recurring financial income | 75 | €307 | €5,491 | +€5,184 | +1,686% |
| Financial charges | 65/66B | €39,294 | €39,751 | +€458 | +1.2% |
| Recurring financial charges | 65 | €39,294 | €39,751 | +€458 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €17,979 | €244,541 | +€226,562 | +1,260% |
| Transfer from deferred taxes | 780 | €11,404 | €57,667 | +€46,263 | +406% |
| Income taxes | 67/77 | €336 | €99,887 | +€99,552 | +29,653% |
| Profit (loss) for the period | 9904 | €29,047 | €202,321 | +€173,274 | +597% |
| Transfer from tax-exempt reserves | 789 | €34,211 | €173,001 | +€138,790 | +406% |
| Profit (loss) for the period to be appropriated | 9905 | €63,258 | €375,322 | +€312,064 | +493% |
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 16 October 2026 via checked.be.