AUTOHANDEL IVE: 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 IVE
Largest movements
- Cash +€46,350
up €46,350 (+37.6%), from €123,307 to €169,657
mainly Net result for the year (+€40,226) and Stocks and contracts (+€29,727)
- Stocks and contracts -€29,727
down €29,727 (-5.2%), from €571,720 to €541,993
- Receivables within one year -€11,969
down €11,969 (-21.7%), from €55,190 to €43,221
of which Trade receivables: -€20,190
- Other debts +€16,797
up €16,797 (+10.5%), from €160,131 to €176,928
- Gross operating margin -€124,094
down €124,094 (-64.4%), from €192,834 to €68,740
- Taxes -€31,001
down €31,001 (-69.0%), from €44,905 to €13,904
- Financial charges -€5,216
down €5,216 (-33.0%), from €15,786 to €10,569
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 | €758,829 | €763,435 | +€4,606 | +0.6% |
| Fixed assets | 21/28 | €6,292 | €5,281 | -€1,011 | -16.1% |
| Tangible fixed assets | 22/27 | €6,292 | €5,281 | -€1,011 | -16.1% |
| Land and buildings | 22 | €2,406 | €2,279 | -€127 | -5.3% |
| Plant, machinery and equipment | 23 | €3,198 | €2,837 | -€361 | -11.3% |
| Furniture and vehicles | 24 | €688 | €165 | -€523 | -76.0% |
| Current assets | 29/58 | €752,537 | €758,154 | +€5,617 | +0.7% |
| Stocks and contracts in progress | 3 | €571,720 | €541,993 | -€29,727 | -5.2% |
| Stocks | 30/36 | €571,720 | €541,993 | -€29,727 | -5.2% |
| Amounts receivable within one year | 40/41 | €55,190 | €43,221 | -€11,969 | -21.7% |
| Trade receivables | 40 | €55,190 | €35,000 | -€20,190 | -36.6% |
| Other amounts receivable | 41 | - | €8,221 | +€8,221 | |
| Cash at bank and in hand | 54/58 | €123,307 | €169,657 | +€46,350 | +37.6% |
| Deferred charges and accrued income | 490/1 | €2,320 | €3,283 | +€963 | +41.5% |
| Total equity and liabilities | 10/49 | €758,829 | €763,435 | +€4,606 | +0.6% |
| Equity | 10/15 | €313,967 | €314,193 | +€226 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,367 | €295,593 | +€226 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €293,507 | €293,733 | +€226 | +0.1% |
| Amounts payable | 17/49 | €444,862 | €449,241 | +€4,379 | +1.0% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Financial debts | 170/4 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €304,862 | €309,241 | +€4,379 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €16,784 | €10,802 | -€5,981 | -35.6% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €13,909 | €13,830 | -€78 | -0.6% |
| Suppliers | 440/4 | €13,909 | €13,830 | -€78 | -0.6% |
| Advances received on contracts in progress | 46 | €1,900 | €1,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €62,139 | €55,780 | -€6,359 | -10.2% |
| Taxes | 450/3 | €62,139 | €55,780 | -€6,359 | -10.2% |
| Other amounts payable | 47/48 | €160,131 | €176,928 | +€16,797 | +10.5% |
| Remuneration, social security and pensions | 62 | €62 | - | -€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,214 | €1,011 | -€203 | -16.7% |
| Other operating charges | 640/8 | €1,751 | €3,030 | +€1,279 | +73.1% |
| Gross operating margin | 9900 | €192,834 | €68,740 | -€124,094 | -64.4% |
| Operating profit (loss) | 9901 | €189,807 | €64,699 | -€125,108 | -65.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +173% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +173% |
| Financial charges | 65/66B | €15,786 | €10,569 | -€5,216 | -33.0% |
| Recurring financial charges | 65 | €15,786 | €10,569 | -€5,216 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €174,022 | €54,130 | -€119,891 | -68.9% |
| Income taxes | 67/77 | €44,905 | €13,904 | -€31,001 | -69.0% |
| Profit (loss) for the period | 9904 | €129,117 | €40,226 | -€88,890 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €129,117 | €40,226 | -€88,890 | -68.8% |
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 13 October 2026 via checked.be.