AUTOHANDEL AERTS: 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.
AUTOHANDEL AERTS
Largest movements
- Receivables within one year +€73,834
up €73,834 (+175%), from €42,149 to €115,982
of which Trade receivables: +€65,334
- Cash +€38,222
up €38,222 (+75.2%), from €50,846 to €89,068
mainly Depreciation (+€74,675) and Tax, wage and social debts (+€33,439)
- Stocks and contracts -€32,150
down €32,150 (-13.8%), from €232,893 to €200,743
- Tangible fixed assets -€28,052
down €28,052 (-14.9%), from €188,814 to €160,762
of which Furniture and vehicles: -€30,130
- Tax, wage and social debts +€33,439
up €33,439 (+63.6%), from €52,609 to €86,048
of which Taxes: +€25,433
- Profit (loss) carried forward +€32,475
up €32,475 (+21.8%), from €149,108 to €181,583
- Short-term financial debts -€22,653
down €22,653 (-46.2%), from €49,005 to €26,353
- Trade debts +€7,842
up €7,842 (+13.2%), from €59,292 to €67,134
- Debts after one year +€7,233
up €7,233 (+6.7%), from €107,424 to €114,657
- Gross operating margin +€134,024
up €134,024 (+41.6%), from €322,045 to €456,068
- Staff costs +€118,817
up €118,817 (+68.5%), from €173,401 to €292,217
- Other operating charges +€12,292
up €12,292 (+50.9%), from €24,151 to €36,443
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 | €548,879 | €600,733 | +€51,853 | +9.4% |
| Fixed assets | 21/28 | €222,991 | €194,939 | -€28,052 | -12.6% |
| Tangible fixed assets | 22/27 | €188,814 | €160,762 | -€28,052 | -14.9% |
| Plant, machinery and equipment | 23 | €3,823 | €5,309 | +€1,486 | +38.9% |
| Furniture and vehicles | 24 | €184,344 | €154,215 | -€30,130 | -16.3% |
| Leasing and similar rights | 25 | €647 | €1,238 | +€592 | +91.5% |
| Financial fixed assets | 28 | €34,177 | €34,177 | = | 0.0% |
| Current assets | 29/58 | €325,888 | €405,793 | +€79,906 | +24.5% |
| Stocks and contracts in progress | 3 | €232,893 | €200,743 | -€32,150 | -13.8% |
| Stocks | 30/36 | €232,893 | €200,743 | -€32,150 | -13.8% |
| Amounts receivable within one year | 40/41 | €42,149 | €115,982 | +€73,834 | +175% |
| Trade receivables | 40 | €34,184 | €99,518 | +€65,334 | +191% |
| Other amounts receivable | 41 | €7,965 | €16,465 | +€8,500 | +107% |
| Cash at bank and in hand | 54/58 | €50,846 | €89,068 | +€38,222 | +75.2% |
| Total equity and liabilities | 10/49 | €548,879 | €600,733 | +€51,853 | +9.4% |
| Equity | 10/15 | €176,649 | €209,124 | +€32,475 | +18.4% |
| Contributions | 10/11 | €25,037 | €25,037 | = | 0.0% |
| Reserves | 13 | €2,504 | €2,504 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,504 | - | -€2,504 | |
| Reserves not available under the articles | 1311 | €2,504 | - | -€2,504 | |
| Distributable reserves | 133 | - | €2,504 | +€2,504 | |
| Profit (loss) carried forward | 14 | €149,108 | €181,583 | +€32,475 | +21.8% |
| Amounts payable | 17/49 | €372,230 | €391,608 | +€19,378 | +5.2% |
| Amounts payable after more than one year | 17 | €107,424 | €114,657 | +€7,233 | +6.7% |
| Financial debts | 170/4 | €107,424 | €114,657 | +€7,233 | +6.7% |
| Amounts payable within one year | 42/48 | €258,435 | €276,951 | +€18,516 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €49,005 | €26,353 | -€22,653 | -46.2% |
| Credit institutions | 430/8 | €49,005 | €26,353 | -€22,653 | -46.2% |
| Trade debts | 44 | €59,292 | €67,134 | +€7,842 | +13.2% |
| Suppliers | 440/4 | €59,292 | €67,134 | +€7,842 | +13.2% |
| Taxes, remuneration and social security | 45 | €52,609 | €86,048 | +€33,439 | +63.6% |
| Taxes | 450/3 | €39,070 | €64,504 | +€25,433 | +65.1% |
| Remuneration and social security | 454/9 | €13,539 | €21,544 | +€8,006 | +59.1% |
| Other amounts payable | 47/48 | €97,529 | €97,417 | -€112 | -0.1% |
| Accrued charges and deferred income | 492/3 | €6,371 | - | -€6,371 | |
| Remuneration, social security and pensions | 62 | €173,401 | €292,217 | +€118,817 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,076 | €74,675 | +€599 | +0.8% |
| Other operating charges | 640/8 | €24,151 | €36,443 | +€12,292 | +50.9% |
| Gross operating margin | 9900 | €322,045 | €456,068 | +€134,024 | +41.6% |
| Operating profit (loss) | 9901 | €50,416 | €52,733 | +€2,317 | +4.6% |
| Financial income | 75/76B | €3,751 | €1,167 | -€2,584 | -68.9% |
| Recurring financial income | 75 | €3,751 | €1,167 | -€2,584 | -68.9% |
| Financial charges | 65/66B | €9,819 | €8,111 | -€1,708 | -17.4% |
| Recurring financial charges | 65 | €9,819 | €8,111 | -€1,708 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €44,349 | €45,790 | +€1,441 | +3.2% |
| Income taxes | 67/77 | €12,765 | €13,314 | +€549 | +4.3% |
| Profit (loss) for the period | 9904 | €31,584 | €32,475 | +€891 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,584 | €32,475 | +€891 | +2.8% |
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 22 October 2026 via checked.be.