AutoFORM: 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.
AutoFORM
Largest movements
- Receivables within one year +€224,768
up €224,768 (+9.5%), from €2.4m to €2.6m
of which Other amounts receivable: +€208,935
- Current investments +€155,000
up €155,000 (+4.1%), from €3.8m to €4.0m
- Tangible fixed assets +€146,873
up €146,873 (+39.4%), from €372,303 to €519,176
of which Furniture and vehicles: +€181,600
- Cash -€86,776
down €86,776 (-7.6%), from €1.1m to €1.0m
mainly Debts within one year (-€492,051) and Investment in fixed assets (net) (-€293,665)
- Accrued charges and deferred income +€577,734
up €577,734 (+185.1%), from €312,177 to €889,911
- Debts within one year -€492,051
down €492,051 (-14.4%), from €3.4m to €2.9m
- Reserves +€239,400
up €239,400 (+8.6%), from €2.8m to €3.0m
- Investment grants +€82,878
up €82,878 (+52.0%), from €159,470 to €242,348
- Turnover +€127,367
up €127,367 (+10.2%), from €1.2m to €1.4m
- Staff costs +€90,377
up €90,377 (+5.1%), from €1.8m to €1.9m
- Financial income +€60,975
up €60,975 (+83.9%), from €72,712 to €133,687
- Gross operating margin -€49,345
down €49,345 (-2.2%), from €2.3m to €2.2m
- Purchases and services -€39,465
down €39,465 (-2.7%), from €1.5m to €1.4m
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 | €7,712,057 | €8,152,069 | +€440,012 | +5.7% |
| Fixed assets | 21/28 | €379,863 | €522,940 | +€143,077 | +37.7% |
| Intangible fixed assets | 21 | €7,560 | €3,764 | -€3,796 | -50.2% |
| Tangible fixed assets | 22/27 | €372,303 | €519,176 | +€146,873 | +39.4% |
| Plant, machinery and equipment | 23 | €117,426 | €103,681 | -€13,745 | -11.7% |
| Furniture and vehicles | 24 | €126,981 | €308,581 | +€181,600 | +143.0% |
| Leasing and similar rights | 25 | €127,896 | €106,914 | -€20,982 | -16.4% |
| Current assets | 29/58 | €7,332,194 | €7,629,129 | +€296,935 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,365,393 | €2,590,161 | +€224,768 | +9.5% |
| Trade receivables | 40 | €198,364 | €214,197 | +€15,833 | +8.0% |
| Other amounts receivable | 41 | €2,167,029 | €2,375,964 | +€208,935 | +9.6% |
| Current investments | 50/53 | €3,800,000 | €3,955,000 | +€155,000 | +4.1% |
| Cash at bank and in hand | 54/58 | €1,134,542 | €1,047,766 | -€86,776 | -7.6% |
| Deferred charges and accrued income | 490/1 | €32,259 | €36,202 | +€3,943 | +12.2% |
| Total equity and liabilities | 10/49 | €7,712,057 | €8,152,069 | +€440,012 | +5.7% |
| Equity | 10/15 | €3,898,566 | €4,220,844 | +€322,278 | +8.3% |
| Contributions | 10/11 | €946,336 | €946,336 | = | 0.0% |
| Capital | 10 | €946,336 | €946,336 | = | 0.0% |
| Reserves | 13 | €2,792,760 | €3,032,160 | +€239,400 | +8.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €159,470 | €242,348 | +€82,878 | +52.0% |
| Provisions and deferred taxes | 16 | €89,398 | €121,449 | +€32,051 | +35.9% |
| Amounts payable | 17/49 | €3,724,093 | €3,809,776 | +€85,683 | +2.3% |
| Amounts payable within one year | 42/48 | €3,411,916 | €2,919,865 | -€492,051 | -14.4% |
| Trade debts | 44 | €192,810 | €109,302 | -€83,508 | -43.3% |
| Suppliers | 440/4 | €192,810 | €109,302 | -€83,508 | -43.3% |
| Taxes, remuneration and social security | 45 | €268,121 | €353,277 | +€85,156 | +31.8% |
| Taxes | 450/3 | €54,007 | €59,553 | +€5,546 | +10.3% |
| Remuneration and social security | 454/9 | €214,114 | €293,724 | +€79,610 | +37.2% |
| Accrued charges and deferred income | 492/3 | €312,177 | €889,911 | +€577,734 | +185.1% |
| Turnover | 70 | €1,247,652 | €1,375,019 | +€127,367 | +10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,455,543 | €1,416,078 | -€39,465 | -2.7% |
| Remuneration, social security and pensions | 62 | €1,762,749 | €1,853,126 | +€90,377 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,550 | €150,588 | +€21,038 | +16.2% |
| Other operating charges | 640/8 | €12,051 | €30,878 | +€18,827 | +156.2% |
| Non-recurring operating charges | 66A | €142,674 | - | -€142,674 | |
| Gross operating margin | 9900 | €2,263,583 | €2,214,238 | -€49,345 | -2.2% |
| Operating profit (loss) | 9901 | €321,713 | €147,595 | -€174,118 | -54.1% |
| Financial income | 75/76B | €72,712 | €133,687 | +€60,975 | +83.9% |
| Recurring financial income | 75 | €72,712 | €133,687 | +€60,975 | +83.9% |
| Financial charges | 65/66B | €640 | €1,783 | +€1,143 | +178.6% |
| Recurring financial charges | 65 | €640 | €1,783 | +€1,143 | +178.6% |
| Profit (loss) for the period before taxes | 9903 | €393,785 | €279,499 | -€114,286 | -29.0% |
| Income taxes | 67/77 | €18,047 | €40,100 | +€22,053 | +122.2% |
| Profit (loss) for the period | 9904 | €375,738 | €239,399 | -€136,339 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €375,738 | €239,399 | -€136,339 | -36.3% |
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 6 October 2026 via checked.be.