AUTOHANDEL LV: 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 LV
Largest movements
- Cash +€136,267
up €136,267 (+209%), from €65,322 to €201,588
mainly Trade debts (+€33,662) and Depreciation (+€33,526)
- Stocks and contracts -€27,566
down €27,566 (-11.3%), from €244,128 to €216,562
- Receivables within one year -€20,720
down €20,720 (-24.0%), from €86,280 to €65,560
- Tangible fixed assets -€15,952
down €15,952 (-9.0%), from €178,031 to €162,080
of which Furniture and vehicles: -€21,456
- Trade debts +€33,662
up €33,662 (+7.7%), from €437,497 to €471,159
- Reserves +€31,648
up €31,648 (+133%), from €23,786 to €55,434
- Other debts +€24,522
up €24,522 (+94.7%), from €25,883 to €50,405
- Debts after one year -€14,948
down €14,948 (-34.2%), from €43,743 to €28,795
- Tax, wage and social debts -€7,727
down €7,727 (-34.1%), from €22,629 to €14,902
of which Taxes: -€8,777
- Gross operating margin +€84,860
up €84,860, from -€3,496 to €81,364
- Other operating charges +€1,561
up €1,561 (+14.8%), from €10,550 to €12,111
- Financial charges +€1,057
up €1,057 (+34.8%), from €3,040 to €4,097
- Depreciation +€998
up €998 (+3.1%), from €32,527 to €33,526
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 | €573,762 | €648,086 | +€74,325 | +13.0% |
| Fixed assets | 21/28 | €178,031 | €162,080 | -€15,952 | -9.0% |
| Tangible fixed assets | 22/27 | €178,031 | €162,080 | -€15,952 | -9.0% |
| Land and buildings | 22 | €8,528 | €7,347 | -€1,180 | -13.8% |
| Plant, machinery and equipment | 23 | €33,509 | €40,194 | +€6,685 | +19.9% |
| Furniture and vehicles | 24 | €135,994 | €114,538 | -€21,456 | -15.8% |
| Current assets | 29/58 | €395,730 | €486,006 | +€90,276 | +22.8% |
| Stocks and contracts in progress | 3 | €244,128 | €216,562 | -€27,566 | -11.3% |
| Stocks | 30/36 | €244,128 | €216,562 | -€27,566 | -11.3% |
| Amounts receivable within one year | 40/41 | €86,280 | €65,560 | -€20,720 | -24.0% |
| Trade receivables | 40 | €86,280 | €65,560 | -€20,720 | -24.0% |
| Cash at bank and in hand | 54/58 | €65,322 | €201,588 | +€136,267 | +209% |
| Deferred charges and accrued income | 490/1 | - | €2,296 | +€2,296 | |
| Total equity and liabilities | 10/49 | €573,762 | €648,086 | +€74,325 | +13.0% |
| Equity | 10/15 | €26,286 | €57,934 | +€31,648 | +120% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,786 | €55,434 | +€31,648 | +133% |
| Distributable reserves | 133 | €23,786 | €55,434 | +€31,648 | +133% |
| Amounts payable | 17/49 | €547,476 | €590,152 | +€42,676 | +7.8% |
| Amounts payable after more than one year | 17 | €43,743 | €28,795 | -€14,948 | -34.2% |
| Financial debts | 170/4 | €43,743 | €28,795 | -€14,948 | -34.2% |
| Amounts payable within one year | 42/48 | €503,733 | €561,357 | +€57,624 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €14,374 | €21,541 | +€7,167 | +49.9% |
| Trade debts | 44 | €437,497 | €471,159 | +€33,662 | +7.7% |
| Suppliers | 440/4 | €437,497 | €471,159 | +€33,662 | +7.7% |
| Advances received on contracts in progress | 46 | €3,350 | €3,350 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,629 | €14,902 | -€7,727 | -34.1% |
| Taxes | 450/3 | €21,429 | €12,652 | -€8,777 | -41.0% |
| Remuneration and social security | 454/9 | €1,200 | €2,250 | +€1,050 | +87.5% |
| Other amounts payable | 47/48 | €25,883 | €50,405 | +€24,522 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,527 | €33,526 | +€998 | +3.1% |
| Other operating charges | 640/8 | €10,550 | €12,111 | +€1,561 | +14.8% |
| Gross operating margin | 9900 | -€3,496 | €81,364 | +€84,860 | |
| Operating profit (loss) | 9901 | -€46,573 | €35,727 | +€82,301 | |
| Financial income | 75/76B | €19 | €18 | -€2 | -8.0% |
| Recurring financial income | 75 | €19 | €18 | -€2 | -8.0% |
| Financial charges | 65/66B | €3,040 | €4,097 | +€1,057 | +34.8% |
| Recurring financial charges | 65 | €3,040 | €4,097 | +€1,057 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | -€49,594 | €31,648 | +€81,243 | |
| Profit (loss) for the period | 9904 | -€49,594 | €31,648 | +€81,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,594 | €31,648 | +€81,243 |
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.