AUTOHANDEL IVAN: 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 IVAN
Largest movements
- Tangible fixed assets +€46,363
up €46,363 (+50.1%), from €92,607 to €138,971
of which Furniture and vehicles: +€61,629
- Cash -€40,958
down €40,958 (-43.3%), from €94,672 to €53,715
mainly Investment in fixed assets (net) (-€71,002) and Tax, wage and social debts (-€13,492)
- Receivables within one year -€5,040
down €5,040 (-99.2%), from €5,080 to €40
- Stocks and contracts -€4,957
down €4,957 (-1.7%), from €295,303 to €290,346
- Reserves +€22,580
up €22,580 (+32.7%), from €69,000 to €91,580
- Tax, wage and social debts -€13,492
down €13,492 (-78.9%), from €17,100 to €3,609
of which Taxes: -€9,818
- Trade debts -€7,863
down €7,863 (-90.4%), from €8,698 to €835
- Gross operating margin +€45,355
up €45,355 (+209%), from €21,703 to €67,057
- Depreciation -€6,048
down €6,048 (-19.7%), from €30,686 to €24,638
- Taxes +€5,898
up €5,898 (+3,378%), from €175 to €6,073
- Financial charges -€1,580
down €1,580 (-12.4%), from €12,706 to €11,126
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 | €491,960 | €487,290 | -€4,670 | -0.9% |
| Fixed assets | 21/28 | €92,742 | €139,106 | +€46,363 | +50.0% |
| Tangible fixed assets | 22/27 | €92,607 | €138,971 | +€46,363 | +50.1% |
| Land and buildings | 22 | €50,151 | €41,426 | -€8,725 | -17.4% |
| Plant, machinery and equipment | 23 | €4,313 | €3,480 | -€833 | -19.3% |
| Furniture and vehicles | 24 | €5,335 | €66,964 | +€61,629 | +1,155% |
| Other tangible fixed assets | 26 | €32,809 | €27,101 | -€5,708 | -17.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €399,218 | €348,185 | -€51,033 | -12.8% |
| Stocks and contracts in progress | 3 | €295,303 | €290,346 | -€4,957 | -1.7% |
| Stocks | 30/36 | €295,303 | €290,346 | -€4,957 | -1.7% |
| Amounts receivable within one year | 40/41 | €5,080 | €40 | -€5,040 | -99.2% |
| Trade receivables | 40 | €5,080 | €40 | -€5,040 | -99.2% |
| Cash at bank and in hand | 54/58 | €94,672 | €53,715 | -€40,958 | -43.3% |
| Deferred charges and accrued income | 490/1 | €4,163 | €4,084 | -€79 | -1.9% |
| Total equity and liabilities | 10/49 | €491,960 | €487,290 | -€4,670 | -0.9% |
| Equity | 10/15 | €88,070 | €110,655 | +€22,585 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,000 | €91,580 | +€22,580 | +32.7% |
| Distributable reserves | 133 | €69,000 | €91,580 | +€22,580 | +32.7% |
| Profit (loss) carried forward | 14 | €470 | €475 | +€5 | +1.1% |
| Provisions and deferred taxes | 16 | €13,385 | €13,385 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,385 | €13,385 | = | 0.0% |
| Pensions and similar obligations | 160 | €13,385 | €13,385 | = | 0.0% |
| Amounts payable | 17/49 | €390,505 | €363,249 | -€27,255 | -7.0% |
| Amounts payable after more than one year | 17 | €86,271 | €86,016 | -€255 | -0.3% |
| Financial debts | 170/4 | €86,271 | €86,016 | -€255 | -0.3% |
| Amounts payable within one year | 42/48 | €304,234 | €277,234 | -€27,000 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €48,320 | €44,779 | -€3,541 | -7.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €8,698 | €835 | -€7,863 | -90.4% |
| Suppliers | 440/4 | €8,698 | €835 | -€7,863 | -90.4% |
| Taxes, remuneration and social security | 45 | €17,100 | €3,609 | -€13,492 | -78.9% |
| Taxes | 450/3 | €13,426 | €3,609 | -€9,818 | -73.1% |
| Remuneration and social security | 454/9 | €3,674 | €0 | -€3,674 | -100% |
| Other amounts payable | 47/48 | €130,115 | €128,011 | -€2,104 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,686 | €24,638 | -€6,048 | -19.7% |
| Other operating charges | 640/8 | €2,391 | €2,642 | +€251 | +10.5% |
| Gross operating margin | 9900 | €21,703 | €67,057 | +€45,355 | +209% |
| Operating profit (loss) | 9901 | -€11,375 | €39,777 | +€51,152 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +6,027% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +6,027% |
| Financial charges | 65/66B | €12,706 | €11,126 | -€1,580 | -12.4% |
| Recurring financial charges | 65 | €12,706 | €11,126 | -€1,580 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,081 | €28,658 | +€52,739 | |
| Income taxes | 67/77 | €175 | €6,073 | +€5,898 | +3,378% |
| Profit (loss) for the period | 9904 | -€24,255 | €22,585 | +€46,840 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,255 | €22,585 | +€46,840 |
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 18 October 2026 via checked.be.