AUTOHANDEL TOM: 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 TOM
Largest movements
- Stocks and contracts +€132,909
up €132,909 (+30.5%), from €436,037 to €568,946
- Cash -€92,791
down €92,791 (-70.6%), from €131,502 to €38,711
mainly Stocks and contracts (-€132,909) and Investment in fixed assets (net) (-€31,200)
- Receivables within one year -€39,055
down €39,055 (-87.4%), from €44,708 to €5,653
of which Other amounts receivable: -€39,650
- Tangible fixed assets +€28,740
up €28,740 (+754.8%), from €3,808 to €32,548
of which Furniture and vehicles: +€29,388
- Other debts +€36,265
up €36,265 (+10.0%), from €361,848 to €398,114
- Reserves +€13,422
up €13,422 (+12.7%), from €105,843 to €119,265
of which Distributable reserves: +€13,422
- Tax, wage and social debts -€10,310
down €10,310 (-48.6%), from €21,212 to €10,903
of which Remuneration and social security: -€16,361
- Debts after one year -€9,435
down €9,435 (-8.9%), from €105,435 to €96,000
- Gross operating margin +€39,537
up €39,537 (+199.4%), from €19,833 to €59,369
- Write-downs +€29,000
new in 2025: €29,000
- Taxes +€4,353
up €4,353 (+138.7%), from €3,140 to €7,493
- Depreciation +€1,812
up €1,812 (+279.5%), from €648 to €2,460
- Financial charges -€1,383
down €1,383 (-17.1%), from €8,077 to €6,694
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €617,131 | €646,936 | +€29,805 | +4.8% |
| Fixed assets | 21/28 | €3,834 | €32,574 | +€28,740 | +749.6% |
| Tangible fixed assets | 22/27 | €3,808 | €32,548 | +€28,740 | +754.8% |
| Plant, machinery and equipment | 23 | €3,808 | €3,160 | -€648 | -17.0% |
| Furniture and vehicles | 24 | €0 | €29,388 | +€29,388 | +293878400.0% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €613,296 | €614,361 | +€1,065 | +0.2% |
| Stocks and contracts in progress | 3 | €436,037 | €568,946 | +€132,909 | +30.5% |
| Stocks | 30/36 | €436,037 | €568,946 | +€132,909 | +30.5% |
| Amounts receivable within one year | 40/41 | €44,708 | €5,653 | -€39,055 | -87.4% |
| Trade receivables | 40 | - | €595 | +€595 | |
| Other amounts receivable | 41 | €44,708 | €5,058 | -€39,650 | -88.7% |
| Cash at bank and in hand | 54/58 | €131,502 | €38,711 | -€92,791 | -70.6% |
| Deferred charges and accrued income | 490/1 | €1,049 | €1,052 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €617,131 | €646,936 | +€29,805 | +4.8% |
| Equity | 10/15 | €124,843 | €138,265 | +€13,422 | +10.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €105,843 | €119,265 | +€13,422 | +12.7% |
| Non-distributable reserves | 130/1 | €10,300 | €10,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,300 | €10,300 | = | 0.0% |
| Distributable reserves | 133 | €95,543 | €108,965 | +€13,422 | +14.0% |
| Amounts payable | 17/49 | €492,287 | €508,671 | +€16,383 | +3.3% |
| Amounts payable after more than one year | 17 | €105,435 | €96,000 | -€9,435 | -8.9% |
| Other amounts payable | 178/9 | €105,435 | €96,000 | -€9,435 | -8.9% |
| Amounts payable within one year | 42/48 | €385,765 | €411,582 | +€25,817 | +6.7% |
| Trade debts | 44 | €2,704 | €2,565 | -€139 | -5.1% |
| Suppliers | 440/4 | €2,704 | €2,565 | -€139 | -5.1% |
| Taxes, remuneration and social security | 45 | €21,212 | €10,903 | -€10,310 | -48.6% |
| Taxes | 450/3 | €4,851 | €10,903 | +€6,052 | +124.7% |
| Remuneration and social security | 454/9 | €16,361 | - | -€16,361 | |
| Other amounts payable | 47/48 | €361,848 | €398,114 | +€36,265 | +10.0% |
| Accrued charges and deferred income | 492/3 | €1,088 | €1,089 | +€2 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648 | €2,460 | +€1,812 | +279.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,000 | +€29,000 | |
| Other operating charges | 640/8 | €640 | €302 | -€338 | -52.8% |
| Gross operating margin | 9900 | €19,833 | €59,369 | +€39,537 | +199.4% |
| Operating profit (loss) | 9901 | €18,544 | €27,607 | +€9,063 | +48.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +11700.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +11700.0% |
| Financial charges | 65/66B | €8,077 | €6,694 | -€1,383 | -17.1% |
| Recurring financial charges | 65 | €8,077 | €6,694 | -€1,383 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €10,467 | €20,915 | +€10,447 | +99.8% |
| Income taxes | 67/77 | €3,140 | €7,493 | +€4,353 | +138.7% |
| Profit (loss) for the period | 9904 | €7,328 | €13,422 | +€6,094 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,328 | €13,422 | +€6,094 | +83.2% |
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 12 October 2026 via checked.be.