AUTOHANDEL CALLANT: 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 CALLANT
Largest movements
- Cash -€408,030
down €408,030 (-90.8%), from €449,584 to €41,553
mainly Short-term financial debts (-€300,000) and Trade debts (-€269,720)
- Receivables within one year -€163,848
down €163,848 (-72.9%), from €224,662 to €60,814
of which Trade receivables: -€163,781
- Stocks and contracts -€112,544
down €112,544 (-9.3%), from €1.2m to €1.1m
- Tangible fixed assets -€75,709
down €75,709 (-15.0%), from €506,038 to €430,329
of which Land and buildings: -€42,504
- Short-term financial debts -€300,000
down €300,000 (-52.2%), from €575,000 to €275,000
of which Credit institutions: -€175,000
- Trade debts -€269,720
down €269,720 (-80.8%), from €333,838 to €64,117
- Other debts -€79,356
down €79,356 (-29.1%), from €272,285 to €192,929
- Tax, wage and social debts -€67,102
down €67,102 (-59.4%), from €113,058 to €45,956
of which Taxes: -€76,735
- Reserves -€26,485
down €26,485 (-3.7%), from €707,901 to €681,416
of which Distributable reserves: -€26,485
- Gross operating margin -€57,558
down €57,558 (-13.7%), from €418,692 to €361,134
- Financial charges -€34,597
down €34,597 (-46.7%), from €74,153 to €39,556
- Other operating charges +€9,343
up €9,343 (+45.7%), from €20,461 to €29,804
- Staff costs -€9,223
down €9,223 (-3.7%), from €247,485 to €238,262
- Financial income -€8,226
down €8,226 (-92.3%), from €8,916 to €690
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 | €2,408,236 | €1,640,577 | -€767,659 | -31.9% |
| Fixed assets | 21/28 | €511,924 | €436,214 | -€75,709 | -14.8% |
| Tangible fixed assets | 22/27 | €506,038 | €430,329 | -€75,709 | -15.0% |
| Land and buildings | 22 | €396,691 | €354,187 | -€42,504 | -10.7% |
| Plant, machinery and equipment | 23 | €33,149 | €23,374 | -€9,775 | -29.5% |
| Furniture and vehicles | 24 | €72,051 | €49,621 | -€22,430 | -31.1% |
| Other tangible fixed assets | 26 | €4,148 | €3,148 | -€1,000 | -24.1% |
| Financial fixed assets | 28 | €5,885 | €5,885 | = | 0.0% |
| Current assets | 29/58 | €1,896,313 | €1,204,362 | -€691,950 | -36.5% |
| Stocks and contracts in progress | 3 | €1,209,045 | €1,096,501 | -€112,544 | -9.3% |
| Stocks | 30/36 | €1,209,045 | €1,096,501 | -€112,544 | -9.3% |
| Amounts receivable within one year | 40/41 | €224,662 | €60,814 | -€163,848 | -72.9% |
| Trade receivables | 40 | €209,787 | €46,006 | -€163,781 | -78.1% |
| Other amounts receivable | 41 | €14,875 | €14,808 | -€66 | -0.4% |
| Cash at bank and in hand | 54/58 | €449,584 | €41,553 | -€408,030 | -90.8% |
| Deferred charges and accrued income | 490/1 | €13,022 | €5,494 | -€7,528 | -57.8% |
| Total equity and liabilities | 10/49 | €2,408,236 | €1,640,577 | -€767,659 | -31.9% |
| Equity | 10/15 | €726,493 | €700,008 | -€26,485 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €707,901 | €681,416 | -€26,485 | -3.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €707,901 | €681,416 | -€26,485 | -3.7% |
| Amounts payable | 17/49 | €1,681,743 | €940,569 | -€741,174 | -44.1% |
| Amounts payable after more than one year | 17 | €283,650 | €298,076 | +€14,425 | +5.1% |
| Financial debts | 170/4 | €283,650 | €298,076 | +€14,425 | +5.1% |
| Amounts payable within one year | 42/48 | €1,378,178 | €636,526 | -€741,652 | -53.8% |
| Current portion of amounts payable after more than one year | 42 | €82,024 | €58,139 | -€23,885 | -29.1% |
| Financial debts | 43 | €575,000 | €275,000 | -€300,000 | -52.2% |
| Credit institutions | 430/8 | €400,000 | €225,000 | -€175,000 | -43.8% |
| Other loans | 439 | €175,000 | €50,000 | -€125,000 | -71.4% |
| Trade debts | 44 | €333,838 | €64,117 | -€269,720 | -80.8% |
| Suppliers | 440/4 | €333,838 | €64,117 | -€269,720 | -80.8% |
| Advances received on contracts in progress | 46 | €1,974 | €385 | -€1,588 | -80.5% |
| Taxes, remuneration and social security | 45 | €113,058 | €45,956 | -€67,102 | -59.4% |
| Taxes | 450/3 | €81,974 | €5,239 | -€76,735 | -93.6% |
| Remuneration and social security | 454/9 | €31,084 | €40,717 | +€9,633 | +31.0% |
| Other amounts payable | 47/48 | €272,285 | €192,929 | -€79,356 | -29.1% |
| Accrued charges and deferred income | 492/3 | €19,915 | €5,967 | -€13,948 | -70.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €247,485 | €238,262 | -€9,223 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,821 | €80,687 | -€2,134 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €145 | €0 | -€145 | -100% |
| Other operating charges | 640/8 | €20,461 | €29,804 | +€9,343 | +45.7% |
| Gross operating margin | 9900 | €418,692 | €361,134 | -€57,558 | -13.7% |
| Operating profit (loss) | 9901 | €67,780 | €12,381 | -€55,399 | -81.7% |
| Financial income | 75/76B | €8,916 | €690 | -€8,226 | -92.3% |
| Recurring financial income | 75 | €8,916 | €690 | -€8,226 | -92.3% |
| Financial charges | 65/66B | €74,153 | €39,556 | -€34,597 | -46.7% |
| Recurring financial charges | 65 | €74,153 | €39,556 | -€34,597 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €2,543 | -€26,485 | -€29,028 | |
| Income taxes | 67/77 | €2,050 | €0 | -€2,050 | -100% |
| Profit (loss) for the period | 9904 | €493 | -€26,485 | -€26,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €493 | -€26,485 | -€26,978 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.