AUTODIRECT: 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.
AUTODIRECT
Largest movements
- Stocks and contracts +€47,239
up €47,239 (+3.8%), from €1.2m to €1.3m
- Receivables within one year -€43,847
down €43,847 (-10.9%), from €400,632 to €356,785
of which Other amounts receivable: -€167,401
- Tangible fixed assets -€41,399
down €41,399 (-14.0%), from €295,824 to €254,425
of which Land and buildings: -€21,902
- Cash +€20,599
up €20,599 (+110%), from €18,723 to €39,322
mainly Net result for the year (+€61,690) and Receivables within one year (+€43,847)
- Reserves +€61,690
up €61,690 (+25.3%), from €243,804 to €305,494
of which Distributable reserves: +€61,690
- Other debts -€56,849
down €56,849 (-7.9%), from €717,862 to €661,013
- Debts after one year -€35,297
down €35,297 (-30.7%), from €114,895 to €79,598
- Tax, wage and social debts +€23,833
up €23,833 (+322%), from €7,402 to €31,235
- Current portion of long-term debt -€23,075
down €23,075 (-39.5%), from €58,373 to €35,297
- Write-downs -€93,289
down €93,289, from €32,464 to -€60,824
- Taxes +€24,075
up €24,075 (+325%), from €7,402 to €31,476
- Staff costs +€12,157
new in 2024: €12,157
- Depreciation -€7,044
down €7,044 (-13.9%), from €50,806 to €43,761
- Other operating charges +€2,933
up €2,933 (+75.3%), from €3,896 to €6,830
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.
Derived cash bridge
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 | €1,984,418 | €1,967,072 | -€17,345 | -0.9% |
| Fixed assets | 21/28 | €314,284 | €272,885 | -€41,399 | -13.2% |
| Tangible fixed assets | 22/27 | €295,824 | €254,425 | -€41,399 | -14.0% |
| Land and buildings | 22 | €241,123 | €219,221 | -€21,902 | -9.1% |
| Plant, machinery and equipment | 23 | €7,627 | €6,371 | -€1,256 | -16.5% |
| Furniture and vehicles | 24 | €47,074 | €28,833 | -€18,241 | -38.7% |
| Financial fixed assets | 28 | €18,460 | €18,460 | = | 0.0% |
| Current assets | 29/58 | €1,670,134 | €1,694,188 | +€24,054 | +1.4% |
| Stocks and contracts in progress | 3 | €1,241,278 | €1,288,516 | +€47,239 | +3.8% |
| Stocks | 30/36 | €1,241,278 | €1,288,516 | +€47,239 | +3.8% |
| Amounts receivable within one year | 40/41 | €400,632 | €356,785 | -€43,847 | -10.9% |
| Trade receivables | 40 | €59,966 | €183,520 | +€123,554 | +206% |
| Other amounts receivable | 41 | €340,666 | €173,265 | -€167,401 | -49.1% |
| Cash at bank and in hand | 54/58 | €18,723 | €39,322 | +€20,599 | +110% |
| Deferred charges and accrued income | 490/1 | €9,502 | €9,565 | +€63 | +0.7% |
| Total equity and liabilities | 10/49 | €1,984,418 | €1,967,072 | -€17,345 | -0.9% |
| Equity | 10/15 | €310,803 | €372,493 | +€61,690 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,804 | €305,494 | +€61,690 | +25.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,400 | €16,400 | = | 0.0% |
| Distributable reserves | 133 | €225,544 | €287,234 | +€61,690 | +27.4% |
| Profit (loss) carried forward | 14 | €48,398 | €48,398 | = | 0.0% |
| Amounts payable | 17/49 | €1,673,615 | €1,594,580 | -€79,035 | -4.7% |
| Amounts payable after more than one year | 17 | €114,895 | €79,598 | -€35,297 | -30.7% |
| Financial debts | 170/4 | €114,895 | €79,598 | -€35,297 | -30.7% |
| Amounts payable within one year | 42/48 | €1,532,166 | €1,492,514 | -€39,652 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €58,373 | €35,297 | -€23,075 | -39.5% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €248,530 | €264,968 | +€16,439 | +6.6% |
| Suppliers | 440/4 | €248,530 | €264,968 | +€16,439 | +6.6% |
| Taxes, remuneration and social security | 45 | €7,402 | €31,235 | +€23,833 | +322% |
| Taxes | 450/3 | €7,402 | €31,235 | +€23,833 | +322% |
| Other amounts payable | 47/48 | €717,862 | €661,013 | -€56,849 | -7.9% |
| Accrued charges and deferred income | 492/3 | €26,554 | €22,468 | -€4,086 | -15.4% |
| Remuneration, social security and pensions | 62 | - | €12,157 | +€12,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,806 | €43,761 | -€7,044 | -13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,464 | -€60,824 | -€93,289 | |
| Other operating charges | 640/8 | €3,896 | €6,830 | +€2,933 | +75.3% |
| Gross operating margin | 9900 | €134,302 | €135,292 | +€990 | +0.7% |
| Operating profit (loss) | 9901 | €47,136 | €133,369 | +€86,233 | +183% |
| Financial income | 75/76B | €158 | €265 | +€107 | +67.4% |
| Recurring financial income | 75 | €158 | €265 | +€107 | +67.4% |
| Financial charges | 65/66B | €39,203 | €40,468 | +€1,265 | +3.2% |
| Recurring financial charges | 65 | €39,203 | €40,468 | +€1,265 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €8,091 | €93,166 | +€85,075 | +1,051% |
| Income taxes | 67/77 | €7,402 | €31,476 | +€24,075 | +325% |
| Profit (loss) for the period | 9904 | €689 | €61,690 | +€61,001 | +8,850% |
| Profit (loss) for the period to be appropriated | 9905 | €689 | €61,690 | +€61,001 | +8,850% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.