AUTOGRAM: 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.
AUTOGRAM
Largest movements
- Stocks and contracts +€12,685
up €12,685 (+17.6%), from €72,220 to €84,905
- Receivables within one year +€6,501
up €6,501 (+44.9%), from €14,484 to €20,985
- Cash +€3,339
up €3,339 (+15.7%), from €21,211 to €24,550
mainly Net result for the year (+€16,907) and Short-term financial debts (+€15,309)
- Short-term financial debts +€15,309
new in 2025: €15,309
- Profit (loss) carried forward +€13,907
up €13,907 (+47.4%), from €29,341 to €43,247
- Tax, wage and social debts -€12,324
down €12,324 (-44.4%), from €27,728 to €15,404
of which Remuneration and social security: -€7,500
- Trade debts +€4,518
up €4,518 (+271.6%), from €1,663 to €6,181
- Taxes -€5,120
down €5,120 (-71.7%), from €7,138 to €2,017
- Gross operating margin -€3,355
down €3,355 (-12.4%), from €27,057 to €23,702
- Financial charges +€1,292
up €1,292 (+120.6%), from €1,071 to €2,363
- Other operating charges -€964
down €964 (-72.3%), from €1,334 to €370
- Depreciation +€727
up €727 (+55.1%), from €1,318 to €2,045
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 | €111,545 | €134,093 | +€22,548 | +20.2% |
| Formation expenses | 20 | €288 | €76 | -€212 | -73.6% |
| Fixed assets | 21/28 | €2,896 | €3,429 | +€533 | +18.4% |
| Tangible fixed assets | 22/27 | €2,896 | €3,429 | +€533 | +18.4% |
| Furniture and vehicles | 24 | €2,896 | €3,429 | +€533 | +18.4% |
| Current assets | 29/58 | €108,361 | €130,587 | +€22,226 | +20.5% |
| Stocks and contracts in progress | 3 | €72,220 | €84,905 | +€12,685 | +17.6% |
| Stocks | 30/36 | €72,220 | €84,905 | +€12,685 | +17.6% |
| Amounts receivable within one year | 40/41 | €14,484 | €20,985 | +€6,501 | +44.9% |
| Trade receivables | 40 | €14,484 | €20,985 | +€6,501 | +44.9% |
| Cash at bank and in hand | 54/58 | €21,211 | €24,550 | +€3,339 | +15.7% |
| Deferred charges and accrued income | 490/1 | €445 | €147 | -€298 | -66.9% |
| Total equity and liabilities | 10/49 | €111,545 | €134,093 | +€22,548 | +20.2% |
| Equity | 10/15 | €39,341 | €53,247 | +€13,907 | +35.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,341 | €43,247 | +€13,907 | +47.4% |
| Amounts payable | 17/49 | €72,204 | €80,845 | +€8,641 | +12.0% |
| Amounts payable within one year | 42/48 | €70,204 | €78,845 | +€8,641 | +12.3% |
| Financial debts | 43 | - | €15,309 | +€15,309 | |
| Credit institutions | 430/8 | - | €15,309 | +€15,309 | |
| Trade debts | 44 | €1,663 | €6,181 | +€4,518 | +271.6% |
| Suppliers | 440/4 | €1,663 | €6,181 | +€4,518 | +271.6% |
| Taxes, remuneration and social security | 45 | €27,728 | €15,404 | -€12,324 | -44.4% |
| Taxes | 450/3 | €15,728 | €10,904 | -€4,824 | -30.7% |
| Remuneration and social security | 454/9 | €12,000 | €4,500 | -€7,500 | -62.5% |
| Other amounts payable | 47/48 | €40,812 | €41,951 | +€1,139 | +2.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,318 | €2,045 | +€727 | +55.1% |
| Other operating charges | 640/8 | €1,334 | €370 | -€964 | -72.3% |
| Gross operating margin | 9900 | €27,057 | €23,702 | -€3,355 | -12.4% |
| Operating profit (loss) | 9901 | €24,404 | €21,287 | -€3,118 | -12.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,071 | €2,363 | +€1,292 | +120.6% |
| Recurring financial charges | 65 | €1,071 | €2,363 | +€1,292 | +120.6% |
| Profit (loss) for the period before taxes | 9903 | €23,333 | €18,924 | -€4,410 | -18.9% |
| Income taxes | 67/77 | €7,138 | €2,017 | -€5,120 | -71.7% |
| Profit (loss) for the period | 9904 | €16,196 | €16,907 | +€711 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,196 | €16,907 | +€711 | +4.4% |
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 29 September 2026 via checked.be.