AUTOHANDEL NAYAN: 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 NAYAN
Largest movements
- Stocks and contracts +€35,100
new in 2025: €35,100
- Receivables within one year +€13,543
up €13,543 (+14.1%), from €95,990 to €109,533
of which Other amounts receivable: +€16,687
- Debts after one year +€44,516
up €44,516 (+905%), from €4,918 to €49,434
- Trade debts -€43,854
no longer reported in 2025 (was €43,854)
- Current portion of long-term debt +€17,020
up €17,020 (+522%), from €3,259 to €20,279
- Reserves +€15,070
up €15,070 (+60.5%), from €24,910 to €39,980
- Tax, wage and social debts +€14,118
up €14,118 (+101%), from €13,952 to €28,070
of which Remuneration and social security: +€9,527
- Gross operating margin -€5,069
down €5,069 (-15.4%), from €32,945 to €27,876
- Financial charges +€2,806
up €2,806 (+381%), from €736 to €3,542
- Staff costs +€2,734
new in 2025: €2,734
- Taxes -€2,228
down €2,228 (-34.4%), from €6,477 to €4,249
- Depreciation +€897
up €897 (+110%), from €819 to €1,716
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,797 | €150,131 | +€49,334 | +48.9% |
| Fixed assets | 21/28 | €3,211 | €2,807 | -€404 | -12.6% |
| Tangible fixed assets | 22/27 | €3,211 | €2,807 | -€404 | -12.6% |
| Furniture and vehicles | 24 | €3,211 | €2,807 | -€404 | -12.6% |
| Current assets | 29/58 | €97,586 | €147,324 | +€49,738 | +51.0% |
| Stocks and contracts in progress | 3 | - | €35,100 | +€35,100 | |
| Stocks | 30/36 | - | €35,100 | +€35,100 | |
| Amounts receivable within one year | 40/41 | €95,990 | €109,533 | +€13,543 | +14.1% |
| Trade receivables | 40 | €87,976 | €84,833 | -€3,144 | -3.6% |
| Other amounts receivable | 41 | €8,013 | €24,700 | +€16,687 | +208% |
| Deferred charges and accrued income | 490/1 | €1,596 | €2,691 | +€1,095 | +68.6% |
| Total equity and liabilities | 10/49 | €100,797 | €150,131 | +€49,334 | +48.9% |
| Equity | 10/15 | €27,910 | €42,980 | +€15,070 | +54.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,910 | €39,980 | +€15,070 | +60.5% |
| Distributable reserves | 133 | €24,910 | €39,980 | +€15,070 | +60.5% |
| Amounts payable | 17/49 | €72,887 | €107,151 | +€34,264 | +47.0% |
| Amounts payable after more than one year | 17 | €4,918 | €49,434 | +€44,516 | +905% |
| Financial debts | 170/4 | €4,918 | €49,434 | +€44,516 | +905% |
| Amounts payable within one year | 42/48 | €67,969 | €57,717 | -€10,252 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €3,259 | €20,279 | +€17,020 | +522% |
| Financial debts | 43 | €6,905 | €9,368 | +€2,464 | +35.7% |
| Credit institutions | 430/8 | €6,905 | €9,368 | +€2,464 | +35.7% |
| Trade debts | 44 | €43,854 | - | -€43,854 | |
| Suppliers | 440/4 | €43,854 | - | -€43,854 | |
| Taxes, remuneration and social security | 45 | €13,952 | €28,070 | +€14,118 | +101% |
| Taxes | 450/3 | €13,952 | €18,543 | +€4,591 | +32.9% |
| Remuneration and social security | 454/9 | - | €9,527 | +€9,527 | |
| Remuneration, social security and pensions | 62 | - | €2,734 | +€2,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €1,716 | +€897 | +110% |
| Other operating charges | 640/8 | €449 | €565 | +€116 | +25.8% |
| Gross operating margin | 9900 | €32,945 | €27,876 | -€5,069 | -15.4% |
| Operating profit (loss) | 9901 | €31,677 | €22,861 | -€8,816 | -27.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.7% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.7% |
| Financial charges | 65/66B | €736 | €3,542 | +€2,806 | +381% |
| Recurring financial charges | 65 | €736 | €3,542 | +€2,806 | +381% |
| Profit (loss) for the period before taxes | 9903 | €30,945 | €19,319 | -€11,626 | -37.6% |
| Income taxes | 67/77 | €6,477 | €4,249 | -€2,228 | -34.4% |
| Profit (loss) for the period | 9904 | €24,468 | €15,070 | -€9,398 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,468 | €15,070 | -€9,398 | -38.4% |
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 17 October 2026 via checked.be.