AUTOHANDEL J.W.: 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 J.W.
Largest movements
- Receivables within one year +€79,595
up €79,595 (+2,703%), from €2,945 to €82,540
of which Other amounts receivable: +€59,540
- Cash -€72,394
down €72,394 (-84.4%), from €85,805 to €13,411
mainly Trade debts (-€192,461) and Receivables within one year (-€79,595)
- Stocks and contracts +€34,121
up €34,121 (+14.5%), from €235,803 to €269,924
- Other debts +€273,697
up €273,697 (+2,335%), from €11,721 to €285,418
- Trade debts -€192,461
down €192,461 (-89.7%), from €214,447 to €21,987
- Tax, wage and social debts -€44,312
no longer reported in 2024 (was €44,312)
- Profit (loss) carried forward -€12,399
down €12,399 (-7.1%), from -€173,947 to -€186,345
- Advances received +€10,500
new in 2024: €10,500
- Gross operating margin +€140,133
up €140,133, from -€135,013 to €5,120
- Taxes -€23,179
down €23,179 (-99.9%), from €23,197 to €17
- Financial charges +€8,929
up €8,929 (+650%), from €1,373 to €10,302
- Other operating charges -€8,344
down €8,344 (-71.1%), from €11,741 to €3,397
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,958 | €397,678 | +€40,720 | +11.4% |
| Fixed assets | 21/28 | €25,974 | €27,550 | +€1,576 | +6.1% |
| Tangible fixed assets | 22/27 | €25,974 | €27,550 | +€1,576 | +6.1% |
| Land and buildings | 22 | €22,417 | €24,735 | +€2,318 | +10.3% |
| Furniture and vehicles | 24 | €3,557 | €2,815 | -€742 | -20.9% |
| Current assets | 29/58 | €330,984 | €370,128 | +€39,144 | +11.8% |
| Stocks and contracts in progress | 3 | €235,803 | €269,924 | +€34,121 | +14.5% |
| Stocks | 30/36 | €235,803 | €269,924 | +€34,121 | +14.5% |
| Amounts receivable within one year | 40/41 | €2,945 | €82,540 | +€79,595 | +2,703% |
| Trade receivables | 40 | €2,945 | €23,000 | +€20,055 | +681% |
| Other amounts receivable | 41 | - | €59,540 | +€59,540 | |
| Cash at bank and in hand | 54/58 | €85,805 | €13,411 | -€72,394 | -84.4% |
| Deferred charges and accrued income | 490/1 | €6,431 | €4,253 | -€2,178 | -33.9% |
| Total equity and liabilities | 10/49 | €356,958 | €397,678 | +€40,720 | +11.4% |
| Equity | 10/15 | €58,479 | €46,080 | -€12,399 | -21.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €202,426 | €202,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,703 | €3,703 | = | 0.0% |
| Distributable reserves | 133 | €195,722 | €195,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,947 | -€186,345 | -€12,399 | -7.1% |
| Amounts payable | 17/49 | €298,479 | €351,598 | +€53,119 | +17.8% |
| Amounts payable within one year | 42/48 | €288,730 | €336,155 | +€47,425 | +16.4% |
| Financial debts | 43 | €18,250 | €18,250 | = | 0.0% |
| Credit institutions | 430/8 | €18,250 | €18,250 | = | 0.0% |
| Trade debts | 44 | €214,447 | €21,987 | -€192,461 | -89.7% |
| Suppliers | 440/4 | €214,447 | €21,987 | -€192,461 | -89.7% |
| Advances received on contracts in progress | 46 | - | €10,500 | +€10,500 | |
| Taxes, remuneration and social security | 45 | €44,312 | - | -€44,312 | |
| Taxes | 450/3 | €44,312 | - | -€44,312 | |
| Other amounts payable | 47/48 | €11,721 | €285,418 | +€273,697 | +2,335% |
| Accrued charges and deferred income | 492/3 | €9,749 | €15,443 | +€5,694 | +58.4% |
| Non-recurring operating income | 76A | - | €1,533 | +€1,533 | |
| Remuneration, social security and pensions | 62 | €494 | €606 | +€112 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,134 | €2,919 | +€784 | +36.8% |
| Other operating charges | 640/8 | €11,741 | €3,397 | -€8,344 | -71.1% |
| Non-recurring operating charges | 66A | - | €280 | +€280 | |
| Gross operating margin | 9900 | -€135,013 | €5,120 | +€140,133 | |
| Operating profit (loss) | 9901 | -€149,382 | -€2,081 | +€147,300 | +98.6% |
| Financial income | 75/76B | €5 | €2 | -€3 | -63.7% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -63.7% |
| Financial charges | 65/66B | €1,373 | €10,302 | +€8,929 | +650% |
| Recurring financial charges | 65 | €1,373 | €10,302 | +€8,929 | +650% |
| Profit (loss) for the period before taxes | 9903 | -€150,750 | -€12,382 | +€138,368 | +91.8% |
| Income taxes | 67/77 | €23,197 | €17 | -€23,179 | -99.9% |
| Profit (loss) for the period | 9904 | -€173,947 | -€12,399 | +€161,548 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€173,947 | -€12,399 | +€161,548 | +92.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.