AUTOHANDEL DESMET JOHAN: 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 DESMET JOHAN
Largest movements
- Cash +€101,945
up €101,945 (+125%), from €81,832 to €183,777
mainly Stocks and contracts (+€76,690) and Net result for the year (+€41,856)
- Stocks and contracts -€76,690
down €76,690 (-35.5%), from €216,230 to €139,540
- Receivables within one year +€6,905
up €6,905 (+9.5%), from €73,013 to €79,918
of which Trade receivables: +€14,481
- Reserves +€41,856
up €41,856 (+18.2%), from €229,671 to €271,527
of which Distributable reserves: +€41,856
- Other debts -€4,527
down €4,527 (-35.7%), from €12,686 to €8,159
- Gross operating margin -€5,752
down €5,752 (-7.4%), from €77,706 to €71,953
- Financial charges -€1,907
down €1,907 (-51.1%), from €3,728 to €1,821
- Taxes -€1,028
down €1,028 (-4.8%), from €21,431 to €20,403
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 | €376,994 | €412,508 | +€35,515 | +9.4% |
| Fixed assets | 21/28 | €2,160 | €5,410 | +€3,250 | +150% |
| Tangible fixed assets | 22/27 | €2,160 | €5,410 | +€3,250 | +150% |
| Land and buildings | 22 | €478 | €1,414 | +€936 | +196% |
| Plant, machinery and equipment | 23 | €422 | €3,460 | +€3,038 | +720% |
| Furniture and vehicles | 24 | €634 | €318 | -€315 | -49.8% |
| Leasing and similar rights | 25 | €626 | €218 | -€409 | -65.2% |
| Current assets | 29/58 | €374,834 | €407,098 | +€32,264 | +8.6% |
| Stocks and contracts in progress | 3 | €216,230 | €139,540 | -€76,690 | -35.5% |
| Stocks | 30/36 | €216,230 | €139,540 | -€76,690 | -35.5% |
| Amounts receivable within one year | 40/41 | €73,013 | €79,918 | +€6,905 | +9.5% |
| Trade receivables | 40 | €63,586 | €78,067 | +€14,481 | +22.8% |
| Other amounts receivable | 41 | €9,427 | €1,850 | -€7,576 | -80.4% |
| Cash at bank and in hand | 54/58 | €81,832 | €183,777 | +€101,945 | +125% |
| Deferred charges and accrued income | 490/1 | €3,759 | €3,864 | +€105 | +2.8% |
| Total equity and liabilities | 10/49 | €376,994 | €412,508 | +€35,515 | +9.4% |
| Equity | 10/15 | €344,911 | €386,767 | +€41,856 | +12.1% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €229,671 | €271,527 | +€41,856 | +18.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €229,671 | €271,527 | +€41,856 | +18.2% |
| Profit (loss) carried forward | 14 | €240 | €240 | = | 0.0% |
| Amounts payable | 17/49 | €32,083 | €25,742 | -€6,341 | -19.8% |
| Amounts payable within one year | 42/48 | €32,083 | €25,742 | -€6,341 | -19.8% |
| Trade debts | 44 | €6,744 | €3,965 | -€2,779 | -41.2% |
| Suppliers | 440/4 | €6,744 | €3,965 | -€2,779 | -41.2% |
| Taxes, remuneration and social security | 45 | €12,653 | €13,618 | +€966 | +7.6% |
| Taxes | 450/3 | €12,653 | €13,618 | +€966 | +7.6% |
| Other amounts payable | 47/48 | €12,686 | €8,159 | -€4,527 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,431 | €1,911 | -€520 | -21.4% |
| Other operating charges | 640/8 | €6,077 | €5,965 | -€112 | -1.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €77,706 | €71,953 | -€5,752 | -7.4% |
| Operating profit (loss) | 9901 | €69,198 | €64,078 | -€5,120 | -7.4% |
| Financial income | 75/76B | €6 | €2 | -€4 | -71.4% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -71.4% |
| Financial charges | 65/66B | €3,728 | €1,821 | -€1,907 | -51.1% |
| Recurring financial charges | 65 | €3,728 | €1,821 | -€1,907 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €65,477 | €62,259 | -€3,218 | -4.9% |
| Income taxes | 67/77 | €21,431 | €20,403 | -€1,028 | -4.8% |
| Profit (loss) for the period | 9904 | €44,045 | €41,856 | -€2,190 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,045 | €41,856 | -€2,190 | -5.0% |
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.