AUTOHANDEL DE BELS: 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 DE BELS
Largest movements
- Current investments +€408,000
new in 2025: €408,000
- Receivables within one year +€193,178
up €193,178 (+135%), from €142,958 to €336,137
of which Other amounts receivable: +€120,876
- Cash -€151,270
down €151,270 (-4.9%), from €3.1m to €3.0m
mainly Current investments (-€408,000) and Contributions, distributions and other (-€200,000)
- Stocks and contracts +€138,723
up €138,723 (+4.8%), from €2.9m to €3.0m
- Tangible fixed assets -€107,677
down €107,677 (-6.0%), from €1.8m to €1.7m
of which Land and buildings: -€102,963
- Other debts +€335,893
up €335,893 (+14.6%), from €2.3m to €2.6m
- Reserves +€173,707
up €173,707 (+3.5%), from €4.9m to €5.1m
of which Distributable reserves: +€173,707
- Accrued charges and deferred income +€157,370
new in 2025: €157,370
- Trade debts -€135,072
down €135,072 (-21.7%), from €622,064 to €486,992
- Goods and materials -€393,571
down €393,571 (-2.3%), from €17.5m to €17.1m
of which Change in stocks: decrease (increase): -€590,534
- Turnover -€382,242
down €382,242 (-1.9%), from €20.1m to €19.7m
- Services and other goods +€304,364
up €304,364 (+20.0%), from €1.5m to €1.8m
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 | €7,943,477 | €8,430,724 | +€487,247 | +6.1% |
| Fixed assets | 21/28 | €1,787,876 | €1,680,200 | -€107,677 | -6.0% |
| Tangible fixed assets | 22/27 | €1,787,876 | €1,680,200 | -€107,677 | -6.0% |
| Land and buildings | 22 | €1,778,809 | €1,675,846 | -€102,963 | -5.8% |
| Plant, machinery and equipment | 23 | €7,548 | €3,673 | -€3,875 | -51.3% |
| Furniture and vehicles | 24 | €1,519 | €680 | -€839 | -55.2% |
| Current assets | 29/58 | €6,155,600 | €6,750,524 | +€594,924 | +9.7% |
| Stocks and contracts in progress | 3 | €2,898,933 | €3,037,655 | +€138,723 | +4.8% |
| Stocks | 30/36 | €2,898,933 | €3,037,655 | +€138,723 | +4.8% |
| Raw materials and consumables | 30/31 | €2,898,933 | €0 | -€2.9m | -100% |
| Goods purchased for resale | 34 | - | €3,037,655 | +€3.0m | |
| Amounts receivable within one year | 40/41 | €142,958 | €336,137 | +€193,178 | +135% |
| Trade receivables | 40 | €8,471 | €80,774 | +€72,302 | +854% |
| Other amounts receivable | 41 | €134,487 | €255,363 | +€120,876 | +89.9% |
| Current investments | 50/53 | - | €408,000 | +€408,000 | |
| Other investments | 51/53 | - | €408,000 | +€408,000 | |
| Cash at bank and in hand | 54/58 | €3,107,753 | €2,956,483 | -€151,270 | -4.9% |
| Deferred charges and accrued income | 490/1 | €5,957 | €12,250 | +€6,293 | +106% |
| Total equity and liabilities | 10/49 | €7,943,477 | €8,430,724 | +€487,247 | +6.1% |
| Equity | 10/15 | €4,964,663 | €5,138,370 | +€173,707 | +3.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €4,945,663 | €5,119,370 | +€173,707 | +3.5% |
| Tax-exempt reserves | 132 | €144,449 | €144,449 | = | 0.0% |
| Distributable reserves | 133 | €4,801,214 | €4,974,921 | +€173,707 | +3.6% |
| Amounts payable | 17/49 | €2,978,814 | €3,292,354 | +€313,541 | +10.5% |
| Amounts payable within one year | 42/48 | €2,978,814 | €3,134,984 | +€156,170 | +5.2% |
| Trade debts | 44 | €622,064 | €486,992 | -€135,072 | -21.7% |
| Suppliers | 440/4 | €622,064 | €486,992 | -€135,072 | -21.7% |
| Taxes, remuneration and social security | 45 | €60,860 | €16,209 | -€44,650 | -73.4% |
| Taxes | 450/3 | €51,381 | €5,934 | -€45,447 | -88.5% |
| Remuneration and social security | 454/9 | €9,479 | €10,275 | +€797 | +8.4% |
| Other amounts payable | 47/48 | €2,295,890 | €2,631,783 | +€335,893 | +14.6% |
| Accrued charges and deferred income | 492/3 | - | €157,370 | +€157,370 | |
| Operating income | 70/76A | €20,104,877 | €19,722,480 | -€382,397 | -1.9% |
| Turnover | 70 | €20,104,722 | €19,722,480 | -€382,242 | -1.9% |
| Other operating income | 74 | €155 | €0 | -€155 | -100% |
| Operating charges | 60/66A | €19,262,665 | €19,138,296 | -€124,369 | -0.6% |
| Goods for resale, raw materials and consumables | 60 | €17,470,081 | €17,076,510 | -€393,571 | -2.3% |
| Purchases | 600/8 | €17,018,270 | €17,215,233 | +€196,963 | +1.2% |
| Change in stocks: decrease (increase) | 609 | €451,811 | -€138,723 | -€590,534 | |
| Services and other goods | 61 | €1,523,459 | €1,827,823 | +€304,364 | +20.0% |
| Remuneration, social security and pensions | 62 | €135,447 | €89,949 | -€45,498 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,110 | €107,677 | -€2,433 | -2.2% |
| Other operating charges | 640/8 | €23,568 | €36,337 | +€12,769 | +54.2% |
| Operating profit (loss) | 9901 | €842,212 | €584,184 | -€258,028 | -30.6% |
| Financial income | 75/76B | €4 | €14,370 | +€14,366 | +329,498% |
| Recurring financial income | 75 | €4 | €14,370 | +€14,366 | +329,498% |
| Income from current assets | 751 | - | €12,942 | +€12,942 | |
| Other financial income | 752/9 | €4 | €1,428 | +€1,424 | +32,654% |
| Financial charges | 65/66B | €170,323 | €160,602 | -€9,721 | -5.7% |
| Recurring financial charges | 65 | €170,323 | €160,602 | -€9,721 | -5.7% |
| Debt charges | 650 | €170,311 | €158,695 | -€11,617 | -6.8% |
| Other financial charges | 652/9 | €11 | €1,907 | +€1,895 | +16,553% |
| Profit (loss) for the period before taxes | 9903 | €671,893 | €437,953 | -€233,941 | -34.8% |
| Income taxes | 67/77 | €172,383 | €64,246 | -€108,137 | -62.7% |
| Taxes | 670/3 | €172,383 | €64,246 | -€108,137 | -62.7% |
| Profit (loss) for the period | 9904 | €499,511 | €373,707 | -€125,804 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €499,511 | €373,707 | -€125,804 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.