AUTOHANDEL PETER: 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 PETER
Largest movements
- Cash +€165,370
up €165,370 (+172%), from €96,105 to €261,475
mainly Current investments (+€150,000) and Debts after one year (+€13,317)
- Current investments -€150,000
down €150,000 (-100.0%), from €150,030 to €30
- Debts after one year +€13,317
up €13,317 (+3.3%), from €404,786 to €418,104
- Gross operating margin -€14,456
down €14,456 (-41.1%), from €35,198 to €20,742
- Write-downs -€13,000
down €13,000 (-72.2%), from €18,000 to €5,000
- Other operating charges +€1,681
up €1,681 (+52.1%), from €3,226 to €4,907
- Depreciation +€1,294
up €1,294 (+42.3%), from €3,058 to €4,352
- Financial income +€1,159
up €1,159 (+151%), from €768 to €1,927
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 | €609,849 | €619,758 | +€9,909 | +1.6% |
| Fixed assets | 21/28 | €15,741 | €13,966 | -€1,775 | -11.3% |
| Tangible fixed assets | 22/27 | €15,741 | €13,966 | -€1,775 | -11.3% |
| Plant, machinery and equipment | 23 | €15,037 | €13,629 | -€1,408 | -9.4% |
| Furniture and vehicles | 24 | €704 | €337 | -€367 | -52.1% |
| Current assets | 29/58 | €594,108 | €605,792 | +€11,684 | +2.0% |
| Stocks and contracts in progress | 3 | €314,212 | €317,972 | +€3,760 | +1.2% |
| Stocks | 30/36 | €314,212 | €317,972 | +€3,760 | +1.2% |
| Amounts receivable within one year | 40/41 | €32,023 | €25,857 | -€6,166 | -19.3% |
| Trade receivables | 40 | €27,999 | €25,741 | -€2,259 | -8.1% |
| Other amounts receivable | 41 | €4,024 | €116 | -€3,908 | -97.1% |
| Current investments | 50/53 | €150,030 | €30 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €96,105 | €261,475 | +€165,370 | +172% |
| Deferred charges and accrued income | 490/1 | €1,738 | €458 | -€1,280 | -73.7% |
| Total equity and liabilities | 10/49 | €609,849 | €619,758 | +€9,909 | +1.6% |
| Equity | 10/15 | €183,025 | €182,533 | -€491 | -0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €159,752 | €160,090 | +€338 | +0.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,457 | €10,457 | = | 0.0% |
| Distributable reserves | 133 | €147,395 | €147,733 | +€338 | +0.2% |
| Profit (loss) carried forward | 14 | €4,681 | €3,851 | -€829 | -17.7% |
| Amounts payable | 17/49 | €426,825 | €437,225 | +€10,400 | +2.4% |
| Amounts payable after more than one year | 17 | €404,786 | €418,104 | +€13,317 | +3.3% |
| Other amounts payable | 178/9 | €404,786 | €418,104 | +€13,317 | +3.3% |
| Amounts payable within one year | 42/48 | €22,038 | €19,121 | -€2,917 | -13.2% |
| Trade debts | 44 | €19,597 | €14,441 | -€5,155 | -26.3% |
| Suppliers | 440/4 | €19,597 | €14,441 | -€5,155 | -26.3% |
| Taxes, remuneration and social security | 45 | €1,612 | €3,850 | +€2,238 | +139% |
| Taxes | 450/3 | €1,612 | €3,850 | +€2,238 | +139% |
| Other amounts payable | 47/48 | €830 | €830 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,058 | €4,352 | +€1,294 | +42.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,000 | €5,000 | -€13,000 | -72.2% |
| Other operating charges | 640/8 | €3,226 | €4,907 | +€1,681 | +52.1% |
| Gross operating margin | 9900 | €35,198 | €20,742 | -€14,456 | -41.1% |
| Operating profit (loss) | 9901 | €10,914 | €6,483 | -€4,431 | -40.6% |
| Financial income | 75/76B | €768 | €1,927 | +€1,159 | +151% |
| Recurring financial income | 75 | €768 | €1,927 | +€1,159 | +151% |
| Financial charges | 65/66B | €7,164 | €7,602 | +€438 | +6.1% |
| Recurring financial charges | 65 | €7,164 | €7,602 | +€438 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €4,518 | €808 | -€3,710 | -82.1% |
| Income taxes | 67/77 | €1,400 | €470 | -€930 | -66.5% |
| Profit (loss) for the period | 9904 | €3,118 | €339 | -€2,780 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,118 | €339 | -€2,780 | -89.1% |
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 14 October 2026 via checked.be.