AUTOFEST: 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.
AUTOFEST
Largest movements
- Stocks and contracts +€571,846
up €571,846 (+191.0%), from €299,324 to €871,170
- Cash +€151,615
up €151,615 (+146.4%), from €103,557 to €255,172
mainly Current portion of long-term debt (+€293,885) and Net result for the year (+€229,812)
- Current portion of long-term debt +€293,885
up €293,885 (+916.1%), from €32,080 to €325,966
- Tax, wage and social debts +€136,334
up €136,334 (+86.0%), from €158,472 to €294,805
of which Taxes: +€132,733
- Profit (loss) carried forward +€129,812
up €129,812 (+37.1%), from €350,193 to €480,005
- Trade debts +€122,138
up €122,138 (+350.9%), from €34,805 to €156,943
- Reserves +€100,000
up €100,000 (+100.0%), from €100,000 to €200,000
- Gross operating margin -€26,273
down €26,273 (-6.2%), from €425,208 to €398,936
- Depreciation +€12,177
up €12,177 (+49.7%), from €24,477 to €36,655
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 | €776,202 | €1,478,042 | +€701,841 | +90.4% |
| Fixed assets | 21/28 | €91,851 | €81,682 | -€10,169 | -11.1% |
| Intangible fixed assets | 21 | €699 | €299 | -€400 | -57.2% |
| Tangible fixed assets | 22/27 | €77,652 | €67,883 | -€9,769 | -12.6% |
| Land and buildings | 22 | €2,474 | €5,048 | +€2,574 | +104.1% |
| Plant, machinery and equipment | 23 | €16,771 | €15,320 | -€1,450 | -8.6% |
| Furniture and vehicles | 24 | €47,809 | €30,842 | -€16,966 | -35.5% |
| Other tangible fixed assets | 26 | €10,599 | €16,672 | +€6,074 | +57.3% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €684,351 | €1,396,361 | +€712,010 | +104.0% |
| Stocks and contracts in progress | 3 | €299,324 | €871,170 | +€571,846 | +191.0% |
| Stocks | 30/36 | €299,324 | €871,170 | +€571,846 | +191.0% |
| Amounts receivable within one year | 40/41 | €281,470 | €270,018 | -€11,451 | -4.1% |
| Trade receivables | 40 | €281,470 | €270,018 | -€11,451 | -4.1% |
| Cash at bank and in hand | 54/58 | €103,557 | €255,172 | +€151,615 | +146.4% |
| Total equity and liabilities | 10/49 | €776,202 | €1,478,042 | +€701,841 | +90.4% |
| Equity | 10/15 | €463,193 | €693,005 | +€229,812 | +49.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Distributable reserves | 133 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Profit (loss) carried forward | 14 | €350,193 | €480,005 | +€129,812 | +37.1% |
| Amounts payable | 17/49 | €313,009 | €785,038 | +€472,029 | +150.8% |
| Amounts payable after more than one year | 17 | €34,680 | €7,324 | -€27,356 | -78.9% |
| Financial debts | 170/4 | €34,680 | €7,324 | -€27,356 | -78.9% |
| Amounts payable within one year | 42/48 | €278,329 | €777,714 | +€499,385 | +179.4% |
| Current portion of amounts payable after more than one year | 42 | €32,080 | €325,966 | +€293,885 | +916.1% |
| Trade debts | 44 | €34,805 | €156,943 | +€122,138 | +350.9% |
| Suppliers | 440/4 | €34,805 | €156,943 | +€122,138 | +350.9% |
| Taxes, remuneration and social security | 45 | €158,472 | €294,805 | +€136,334 | +86.0% |
| Taxes | 450/3 | €158,472 | €291,205 | +€132,733 | +83.8% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €52,972 | - | -€52,972 | |
| Non-recurring operating income | 76A | €2,687 | €1,653 | -€1,034 | -38.5% |
| Remuneration, social security and pensions | 62 | €6,298 | €4,048 | -€2,250 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,477 | €36,655 | +€12,177 | +49.7% |
| Other operating charges | 640/8 | €11,278 | €7,148 | -€4,130 | -36.6% |
| Non-recurring operating charges | 66A | €4,675 | - | -€4,675 | |
| Gross operating margin | 9900 | €425,208 | €398,936 | -€26,273 | -6.2% |
| Operating profit (loss) | 9901 | €378,480 | €351,085 | -€27,395 | -7.2% |
| Financial income | 75/76B | €3,663 | €648 | -€3,014 | -82.3% |
| Recurring financial income | 75 | €3,663 | €648 | -€3,014 | -82.3% |
| Financial charges | 65/66B | €20,780 | €23,356 | +€2,576 | +12.4% |
| Recurring financial charges | 65 | €20,780 | €23,356 | +€2,576 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €361,363 | €328,378 | -€32,985 | -9.1% |
| Income taxes | 67/77 | €100,022 | €98,565 | -€1,457 | -1.5% |
| Profit (loss) for the period | 9904 | €261,341 | €229,812 | -€31,529 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €261,341 | €229,812 | -€31,529 | -12.1% |
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 10 October 2026 via checked.be.