AUTOHANDEL PATRICK: what changed
Two fiscal 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.
What changed
AUTOHANDEL PATRICK
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€396,669
2024 · €671,833-€275,164
Equity
€7.5m
2024 · €7.1m+€396,669
Cash
€721,753
2024 · €699,816+€21,937
Balance sheet total
€8.7m
2024 · €8.8m-€75,992
Largest movements
Assets
- Stocks and contracts +€126,290
up €126,290 (+2.9%), from €4.4m to €4.5m
- Receivables within one year -€92,715
down €92,715 (-37.3%), from €248,724 to €156,010
of which Other amounts receivable: -€84,352
Equity and liabilities
- Reserves +€396,669
up €396,669 (+6.0%), from €6.6m to €7.0m
of which Distributable reserves: +€401,206
- Trade debts -€373,131
down €373,131 (-46.9%), from €794,803 to €421,672
Income statement
- Gross operating margin -€315,605
down €315,605 (-23.7%), from €1.3m to €1.0m
- Taxes -€123,696
down €123,696 (-39.6%), from €312,288 to €188,592
- Other operating charges +€91,824
up €91,824 (+585.8%), from €15,675 to €107,499
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.
Result 2024
€671,833
Gross operating margin
-€315,605
Staff costs
+€3,718
Depreciation
+€3,329
Write-downs
+€324
Other operating charges
-€91,824
Financial income
-€622
Financial charges
+€1,820
Taxes
+€123,696
Result 2025
€396,669
Cash bridge derived
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.
From operations
+€106,950
Investment
-€55,473
Financing
-€29,540
Cash 2024
€699,816
From operations (derived)
+€106,950
Net result for the year
+€396,669
Depreciation
+€173,164
Stocks and contracts
-€126,290
Receivables within one year
+€92,715
Deferred charges and accrued income
+€13,813
Provisions
-€1,513
Trade debts
-€373,131
Tax, wage and social debts
-€57,558
Other debts
-€10,965
Accrued charges and deferred income
+€46
Investment (derived)
-€55,473
Investment in fixed assets (net)
-€85,671
Current investments
+€30,198
Financing
-€29,540
Current portion of long-term debt
-€29,540
Cash 2025
€721,753
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,782,920 | €8,706,927 | -€75,992 | -0.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,320,527 | €3,233,034 | -€87,493 | -2.6% |
| Intangible fixed assets | 21 | €240 | €120 | -€120 | -50.0% |
| Tangible fixed assets | 22/27 | €3,310,031 | €3,222,658 | -€87,373 | -2.6% |
| Land and buildings | 22 | €3,098,648 | €2,986,387 | -€112,261 | -3.6% |
| Plant, machinery and equipment | 23 | €5,131 | €3,730 | -€1,401 | -27.3% |
| Furniture and vehicles | 24 | €206,252 | €232,541 | +€26,289 | +12.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €10,256 | €10,256 | = | 0.0% |
| Current assets | 29/58 | €5,462,393 | €5,473,894 | +€11,501 | +0.2% |
| Stocks and contracts in progress | 3 | €4,387,489 | €4,513,779 | +€126,290 | +2.9% |
| Stocks | 30/36 | €4,387,489 | €4,513,779 | +€126,290 | +2.9% |
| Amounts receivable within one year | 40/41 | €248,724 | €156,010 | -€92,715 | -37.3% |
| Trade receivables | 40 | €80,287 | €71,924 | -€8,363 | -10.4% |
| Other amounts receivable | 41 | €168,438 | €84,086 | -€84,352 | -50.1% |
| Current investments | 50/53 | €93,621 | €63,423 | -€30,198 | -32.3% |
| Cash at bank and in hand | 54/58 | €699,816 | €721,753 | +€21,937 | +3.1% |
| Deferred charges and accrued income | 490/1 | €32,743 | €18,930 | -€13,813 | -42.2% |
| Total equity and liabilities | 10/49 | €8,782,920 | €8,706,927 | -€75,992 | -0.9% |
| Equity | 10/15 | €7,126,339 | €7,523,008 | +€396,669 | +5.6% |
| Contributions | 10/11 | €518,100 | €518,100 | = | 0.0% |
| Reserves | 13 | €6,608,239 | €7,004,908 | +€396,669 | +6.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €45,673 | €41,136 | -€4,538 | -9.9% |
| Distributable reserves | 133 | €6,562,566 | €6,963,772 | +€401,206 | +6.1% |
| Provisions and deferred taxes | 16 | €8,974 | €7,462 | -€1,513 | -16.9% |
| Deferred taxes | 168 | €8,974 | €7,462 | -€1,513 | -16.9% |
| Amounts payable | 17/49 | €1,647,606 | €1,176,457 | -€471,149 | -28.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,647,594 | €1,176,400 | -€471,194 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €29,540 | €0 | -€29,540 | -100.0% |
| Trade debts | 44 | €794,803 | €421,672 | -€373,131 | -46.9% |
| Suppliers | 440/4 | €794,803 | €421,672 | -€373,131 | -46.9% |
| Taxes, remuneration and social security | 45 | €114,380 | €56,822 | -€57,558 | -50.3% |
| Taxes | 450/3 | €79,587 | €40,970 | -€38,617 | -48.5% |
| Remuneration and social security | 454/9 | €34,793 | €15,852 | -€18,941 | -54.4% |
| Other amounts payable | 47/48 | €708,870 | €697,905 | -€10,965 | -1.5% |
| Accrued charges and deferred income | 492/3 | €11 | €57 | +€46 | +400.1% |
| Remuneration, social security and pensions | 62 | €154,556 | €150,838 | -€3,718 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,493 | €173,164 | -€3,329 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €324 | €0 | -€324 | -100.0% |
| Other operating charges | 640/8 | €15,675 | €107,499 | +€91,824 | +585.8% |
| Gross operating margin | 9900 | €1,331,304 | €1,015,700 | -€315,605 | -23.7% |
| Operating profit (loss) | 9901 | €984,257 | €584,199 | -€400,058 | -40.6% |
| Financial income | 75/76B | €1,565 | €943 | -€622 | -39.7% |
| Recurring financial income | 75 | €1,565 | €943 | -€622 | -39.7% |
| Financial charges | 65/66B | €3,213 | €1,393 | -€1,820 | -56.6% |
| Recurring financial charges | 65 | €3,213 | €1,393 | -€1,820 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €982,609 | €583,749 | -€398,860 | -40.6% |
| Transfer from deferred taxes | 780 | €1,513 | €1,513 | = | 0.0% |
| Income taxes | 67/77 | €312,288 | €188,592 | -€123,696 | -39.6% |
| Profit (loss) for the period | 9904 | €671,833 | €396,669 | -€275,164 | -41.0% |
| Transfer from tax-exempt reserves | 789 | €4,538 | €4,538 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €676,371 | €401,206 | -€275,164 | -40.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.