Autohandel Frank: 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 Frank
Largest movements
- Stocks and contracts +€101,706
up €101,706 (+385%), from €26,395 to €128,101
- Receivables within one year +€35,051
up €35,051 (+61.7%), from €56,811 to €91,862
of which Trade receivables: +€22,891
- Deferred charges and accrued income +€7,890
up €7,890 (+1,753%), from €450 to €8,340
- Advances received +€137,700
up €137,700 (+2,239%), from €6,150 to €143,850
- Short-term financial debts -€25,972
down €25,972 (-56.0%), from €46,413 to €20,442
- Trade debts +€20,263
up €20,263 (+20.2%), from €100,154 to €120,417
- Profit (loss) carried forward +€11,879
up €11,879 (+14.1%), from -€84,356 to -€72,477
- Gross operating margin -€8,699
down €8,699 (-32.2%), from €27,001 to €18,302
- Financial charges -€779
down €779 (-15.9%), from €4,898 to €4,118
- Depreciation +€338
up €338 (+71.9%), from €470 to €808
- Other operating charges -€320
down €320 (-16.9%), from €1,890 to €1,570
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 | €90,539 | €234,377 | +€143,839 | +159% |
| Fixed assets | 21/28 | €1,883 | €1,075 | -€808 | -42.9% |
| Tangible fixed assets | 22/27 | €1,883 | €1,075 | -€808 | -42.9% |
| Furniture and vehicles | 24 | €1,883 | €1,075 | -€808 | -42.9% |
| Current assets | 29/58 | €88,656 | €233,302 | +€144,646 | +163% |
| Stocks and contracts in progress | 3 | €26,395 | €128,101 | +€101,706 | +385% |
| Stocks | 30/36 | €26,395 | €128,101 | +€101,706 | +385% |
| Amounts receivable within one year | 40/41 | €56,811 | €91,862 | +€35,051 | +61.7% |
| Trade receivables | 40 | €15,879 | €38,770 | +€22,891 | +144% |
| Other amounts receivable | 41 | €40,932 | €53,092 | +€12,160 | +29.7% |
| Cash at bank and in hand | 54/58 | €5,000 | €5,000 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €450 | €8,340 | +€7,890 | +1,753% |
| Total equity and liabilities | 10/49 | €90,539 | €234,377 | +€143,839 | +159% |
| Equity | 10/15 | -€62,353 | -€50,474 | +€11,879 | +19.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,411 | €3,411 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,552 | €1,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,356 | -€72,477 | +€11,879 | +14.1% |
| Amounts payable | 17/49 | €152,892 | €284,851 | +€131,959 | +86.3% |
| Amounts payable within one year | 42/48 | €152,892 | €284,851 | +€131,959 | +86.3% |
| Financial debts | 43 | €46,413 | €20,442 | -€25,972 | -56.0% |
| Credit institutions | 430/8 | €46,413 | €20,442 | -€25,972 | -56.0% |
| Trade debts | 44 | €100,154 | €120,417 | +€20,263 | +20.2% |
| Suppliers | 440/4 | €100,154 | €120,417 | +€20,263 | +20.2% |
| Advances received on contracts in progress | 46 | €6,150 | €143,850 | +€137,700 | +2,239% |
| Taxes, remuneration and social security | 45 | €174 | €142 | -€32 | -18.3% |
| Taxes | 450/3 | €174 | €142 | -€32 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €808 | +€338 | +71.9% |
| Other operating charges | 640/8 | €1,890 | €1,570 | -€320 | -16.9% |
| Gross operating margin | 9900 | €27,001 | €18,302 | -€8,699 | -32.2% |
| Operating profit (loss) | 9901 | €24,641 | €15,924 | -€8,717 | -35.4% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €4,898 | €4,118 | -€779 | -15.9% |
| Recurring financial charges | 65 | €4,898 | €4,118 | -€779 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €19,744 | €11,879 | -€7,864 | -39.8% |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | €19,736 | €11,879 | -€7,857 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,736 | €11,879 | -€7,857 | -39.8% |
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 31 October 2026 via checked.be.