AUTOHANDEL BEERNAERT FREDERIK: 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 BEERNAERT FREDERIK
Largest movements
- Cash +€804,498
up €804,498 (+86.9%), from €925,345 to €1.7m
mainly Net result for the year (+€551,076) and Debts after one year (+€189,667)
- Stocks and contracts -€95,927
down €95,927 (-6.6%), from €1.5m to €1.4m
- Receivables within one year -€72,709
down €72,709 (-43.6%), from €166,783 to €94,073
of which Trade receivables: -€105,086
- Current investments +€61,035
up €61,035 (+85.0%), from €71,833 to €132,869
- Reserves +€269,560
up €269,560 (+11.8%), from €2.3m to €2.6m
- Debts after one year +€189,667
up €189,667 (+41.5%), from €457,555 to €647,222
of which Other amounts payable: +€500,000
- Trade debts +€185,194
up €185,194 (+1,706%), from €10,858 to €196,052
- Gross operating margin -€80,034
down €80,034 (-7.0%), from €1.1m to €1.1m
- Taxes -€32,587
down €32,587 (-11.1%), from €292,656 to €260,069
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.
Derived cash bridge
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 | €3,182,186 | €3,842,615 | +€660,429 | +20.8% |
| Fixed assets | 21/28 | €550,048 | €516,155 | -€33,894 | -6.2% |
| Tangible fixed assets | 22/27 | €549,778 | €515,885 | -€33,894 | -6.2% |
| Land and buildings | 22 | €474,024 | €424,003 | -€50,021 | -10.6% |
| Plant, machinery and equipment | 23 | €12,056 | €24,479 | +€12,423 | +103% |
| Furniture and vehicles | 24 | €63,699 | €67,403 | +€3,704 | +5.8% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €2,632,137 | €3,326,460 | +€694,323 | +26.4% |
| Stocks and contracts in progress | 3 | €1,452,941 | €1,357,014 | -€95,927 | -6.6% |
| Stocks | 30/36 | €1,452,941 | €1,357,014 | -€95,927 | -6.6% |
| Amounts receivable within one year | 40/41 | €166,783 | €94,073 | -€72,709 | -43.6% |
| Trade receivables | 40 | €134,056 | €28,970 | -€105,086 | -78.4% |
| Other amounts receivable | 41 | €32,726 | €65,103 | +€32,377 | +98.9% |
| Current investments | 50/53 | €71,833 | €132,869 | +€61,035 | +85.0% |
| Cash at bank and in hand | 54/58 | €925,345 | €1,729,843 | +€804,498 | +86.9% |
| Deferred charges and accrued income | 490/1 | €15,235 | €12,661 | -€2,573 | -16.9% |
| Total equity and liabilities | 10/49 | €3,182,186 | €3,842,615 | +€660,429 | +20.8% |
| Equity | 10/15 | €2,288,856 | €2,558,417 | +€269,560 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,282,656 | €2,552,217 | +€269,560 | +11.8% |
| Distributable reserves | 133 | €2,282,656 | €2,552,217 | +€269,560 | +11.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €893,329 | €1,284,198 | +€390,869 | +43.8% |
| Amounts payable after more than one year | 17 | €457,555 | €647,222 | +€189,667 | +41.5% |
| Financial debts | 170/4 | €457,555 | €147,222 | -€310,333 | -67.8% |
| Other amounts payable | 178/9 | - | €500,000 | +€500,000 | |
| Amounts payable within one year | 42/48 | €415,229 | €606,420 | +€191,191 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €33,333 | = | 0.0% |
| Trade debts | 44 | €10,858 | €196,052 | +€185,194 | +1,706% |
| Suppliers | 440/4 | €10,858 | €196,052 | +€185,194 | +1,706% |
| Taxes, remuneration and social security | 45 | €77,141 | €71,860 | -€5,281 | -6.8% |
| Taxes | 450/3 | €68,781 | €63,501 | -€5,281 | -7.7% |
| Remuneration and social security | 454/9 | €8,359 | €8,359 | = | 0.0% |
| Other amounts payable | 47/48 | €293,898 | €305,175 | +€11,277 | +3.8% |
| Accrued charges and deferred income | 492/3 | €20,545 | €30,555 | +€10,011 | +48.7% |
| Non-recurring operating income | 76A | €319 | €0 | -€319 | -100% |
| Remuneration, social security and pensions | 62 | €113,166 | €117,158 | +€3,992 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,738 | €88,458 | +€7,720 | +9.6% |
| Other operating charges | 640/8 | €10,052 | €14,039 | +€3,987 | +39.7% |
| Gross operating margin | 9900 | €1,145,101 | €1,065,067 | -€80,034 | -7.0% |
| Operating profit (loss) | 9901 | €941,145 | €845,412 | -€95,733 | -10.2% |
| Financial income | 75/76B | €1,845 | €973 | -€872 | -47.2% |
| Recurring financial income | 75 | €1,845 | €973 | -€872 | -47.2% |
| Financial charges | 65/66B | €25,572 | €35,240 | +€9,668 | +37.8% |
| Recurring financial charges | 65 | €25,572 | €35,240 | +€9,668 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €917,418 | €811,146 | -€106,272 | -11.6% |
| Income taxes | 67/77 | €292,656 | €260,069 | -€32,587 | -11.1% |
| Profit (loss) for the period | 9904 | €624,762 | €551,076 | -€73,685 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €624,762 | €551,076 | -€73,685 | -11.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.