AUTOHANDEL PETER DESIMPEL: 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 DESIMPEL
Largest movements
- Stocks and contracts -€16,029
down €16,029 (-12.7%), from €126,594 to €110,565
- Tangible fixed assets -€13,737
down €13,737 (-25.0%), from €55,013 to €41,276
of which Furniture and vehicles: -€12,681
- Cash -€10,355
down €10,355 (-21.0%), from €49,231 to €38,876
mainly Net result for the year (-€22,884) and Debts after one year (-€10,906)
- Receivables within one year +€8,379
up €8,379 (+72.1%), from €11,618 to €19,997
of which Trade receivables: +€19,300
- Profit (loss) carried forward -€22,884
down €22,884 (-396%), from -€5,777 to -€28,661
- Debts after one year -€10,906
down €10,906 (-30.2%), from €36,142 to €25,236
- Tax, wage and social debts +€2,829
up €2,829 (+5,658%), from €50 to €2,879
- Gross operating margin -€19,393
down €19,393 (-84.9%), from €22,851 to €3,458
- Financial charges -€3,242
down €3,242 (-23.3%), from €13,921 to €10,680
- Depreciation +€1,134
up €1,134 (+9.0%), from €12,603 to €13,737
- Other operating charges -€318
down €318 (-14.1%), from €2,248 to €1,930
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 | €244,350 | €212,620 | -€31,729 | -13.0% |
| Fixed assets | 21/28 | €55,148 | €41,561 | -€13,587 | -24.6% |
| Tangible fixed assets | 22/27 | €55,013 | €41,276 | -€13,737 | -25.0% |
| Plant, machinery and equipment | 23 | €699 | €0 | -€699 | -100% |
| Furniture and vehicles | 24 | €51,755 | €39,074 | -€12,681 | -24.5% |
| Other tangible fixed assets | 26 | €2,559 | €2,202 | -€357 | -14.0% |
| Financial fixed assets | 28 | €135 | €285 | +€150 | +111% |
| Current assets | 29/58 | €189,202 | €171,060 | -€18,142 | -9.6% |
| Stocks and contracts in progress | 3 | €126,594 | €110,565 | -€16,029 | -12.7% |
| Stocks | 30/36 | €126,594 | €110,565 | -€16,029 | -12.7% |
| Amounts receivable within one year | 40/41 | €11,618 | €19,997 | +€8,379 | +72.1% |
| Trade receivables | 40 | €697 | €19,997 | +€19,300 | +2,769% |
| Other amounts receivable | 41 | €10,921 | €0 | -€10,921 | -100% |
| Cash at bank and in hand | 54/58 | €49,231 | €38,876 | -€10,355 | -21.0% |
| Deferred charges and accrued income | 490/1 | €1,760 | €1,622 | -€137 | -7.8% |
| Total equity and liabilities | 10/49 | €244,350 | €212,620 | -€31,729 | -13.0% |
| Equity | 10/15 | €34,123 | €11,239 | -€22,884 | -67.1% |
| Contributions | 10/11 | €14,900 | €14,900 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,777 | -€28,661 | -€22,884 | -396% |
| Amounts payable | 17/49 | €210,227 | €201,381 | -€8,845 | -4.2% |
| Amounts payable after more than one year | 17 | €36,142 | €25,236 | -€10,906 | -30.2% |
| Financial debts | 170/4 | €36,142 | €25,236 | -€10,906 | -30.2% |
| Amounts payable within one year | 42/48 | €171,914 | €174,619 | +€2,705 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €10,463 | €10,906 | +€442 | +4.2% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €11,401 | €9,054 | -€2,346 | -20.6% |
| Suppliers | 440/4 | €11,401 | €9,054 | -€2,346 | -20.6% |
| Taxes, remuneration and social security | 45 | €50 | €2,879 | +€2,829 | +5,658% |
| Taxes | 450/3 | €50 | €2,879 | +€2,829 | +5,658% |
| Other amounts payable | 47/48 | €0 | €1,780 | +€1,780 | |
| Accrued charges and deferred income | 492/3 | €2,170 | €1,526 | -€644 | -29.7% |
| Non-recurring operating income | 76A | €16,529 | €0 | -€16,529 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,603 | €13,737 | +€1,134 | +9.0% |
| Other operating charges | 640/8 | €2,248 | €1,930 | -€318 | -14.1% |
| Gross operating margin | 9900 | €22,851 | €3,458 | -€19,393 | -84.9% |
| Operating profit (loss) | 9901 | €8,000 | -€12,209 | -€20,209 | |
| Financial income | 75/76B | €143 | €5 | -€138 | -96.7% |
| Recurring financial income | 75 | €143 | €5 | -€138 | -96.7% |
| Financial charges | 65/66B | €13,921 | €10,680 | -€3,242 | -23.3% |
| Recurring financial charges | 65 | €13,921 | €10,680 | -€3,242 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,778 | -€22,884 | -€17,106 | -296% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,778 | -€22,884 | -€17,106 | -296% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,778 | -€22,884 | -€17,106 | -296% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.