AUTOHANDEL VAN DRIESSCHE: what changed
What changed
AUTOHANDEL VAN DRIESSCHE
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€335,227
2024 · €322,199+€13,028
Equity
€1.9m
2024 · €1.7m+€159,162
Cash
€1.2m
2024 · €905,595+€304,749
Balance sheet total
€2.3m
2024 · €2.1m+€247,392
Largest movements
Assets
- Cash +€304,749
up €304,749 (+33.7%), from €905,595 to €1.2m
mainly Net result for the year (+€335,227) and Stocks and contracts (+€89,434)
- Stocks and contracts -€89,434
down €89,434 (-13.2%), from €680,100 to €590,666
- Tangible fixed assets +€47,217
up €47,217 (+164%), from €28,866 to €76,083
of which Furniture and vehicles: +€48,682
Equity and liabilities
- Reserves +€159,162
up €159,162 (+10.3%), from €1.5m to €1.7m
of which Distributable reserves: +€159,162
- Trade debts +€82,296
up €82,296 (+181%), from €45,506 to €127,802
- Tax, wage and social debts -€31,625
down €31,625 (-18.8%), from €168,646 to €137,021
of which Taxes: -€29,200
- Debts after one year +€29,914
new in 2025: €29,914
Income statement
- Write-downs -€27,297
down €27,297 (-73.6%), from €37,098 to €9,801
- Gross operating margin -€14,784
down €14,784 (-2.7%), from €540,877 to €526,093
- Depreciation -€6,017
down €6,017 (-19.0%), from €31,718 to €25,701
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€322,199
Gross operating margin
-€14,784
Depreciation
+€6,017
Write-downs
+€27,297
Other operating charges
+€1,477
Financial income
-€2,568
Financial charges
-€2,496
Taxes
-€1,916
Result 2025
€335,227
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€522,479
Investment
-€73,053
Financing
-€144,678
Cash 2024
€905,595
From operations (derived)
+€522,479
Net result for the year
+€335,227
Depreciation
+€25,701
Stocks and contracts
+€89,434
Receivables within one year
+€16,537
Deferred charges and accrued income
-€1,263
Trade debts
+€82,296
Tax, wage and social debts
-€31,625
Advances received
+€2,750
Other debts
+€3,419
Accrued charges and deferred income
+€3
Investment (derived)
-€73,053
Investment in fixed assets (net)
-€73,053
Financing
-€144,678
Debts after one year
+€29,914
Current portion of long-term debt
+€1,473
Contributions, distributions and other
-€176,065
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,080,831 | €2,328,223 | +€247,392 | +11.9% |
| Fixed assets | 21/28 | €354,226 | €401,578 | +€47,352 | +13.4% |
| Tangible fixed assets | 22/27 | €28,866 | €76,083 | +€47,217 | +164% |
| Land and buildings | 22 | €5,368 | €4,834 | -€534 | -9.9% |
| Plant, machinery and equipment | 23 | €8,280 | €7,760 | -€520 | -6.3% |
| Furniture and vehicles | 24 | €14,765 | €63,447 | +€48,682 | +330% |
| Other tangible fixed assets | 26 | €453 | €42 | -€411 | -90.8% |
| Financial fixed assets | 28 | €325,360 | €325,495 | +€135 | 0.0% |
| Current assets | 29/58 | €1,726,605 | €1,926,645 | +€200,040 | +11.6% |
| Stocks and contracts in progress | 3 | €680,100 | €590,666 | -€89,434 | -13.2% |
| Stocks | 30/36 | €680,100 | €590,666 | -€89,434 | -13.2% |
| Amounts receivable within one year | 40/41 | €139,618 | €123,081 | -€16,537 | -11.8% |
| Trade receivables | 40 | €81,300 | €75,108 | -€6,192 | -7.6% |
| Other amounts receivable | 41 | €58,318 | €47,973 | -€10,346 | -17.7% |
| Cash at bank and in hand | 54/58 | €905,595 | €1,210,344 | +€304,749 | +33.7% |
| Deferred charges and accrued income | 490/1 | €1,292 | €2,555 | +€1,263 | +97.8% |
| Total equity and liabilities | 10/49 | €2,080,831 | €2,328,223 | +€247,392 | +11.9% |
| Equity | 10/15 | €1,718,496 | €1,877,658 | +€159,162 | +9.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,540,420 | €1,699,582 | +€159,162 | +10.3% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €1,532,920 | €1,692,082 | +€159,162 | +10.4% |
| Profit (loss) carried forward | 14 | €103,076 | €103,076 | = | 0.0% |
| Amounts payable | 17/49 | €362,335 | €450,565 | +€88,230 | +24.4% |
| Amounts payable after more than one year | 17 | - | €29,914 | +€29,914 | |
| Financial debts | 170/4 | - | €29,914 | +€29,914 | |
| Amounts payable within one year | 42/48 | €362,314 | €420,627 | +€58,313 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €6,129 | €7,602 | +€1,473 | +24.0% |
| Trade debts | 44 | €45,506 | €127,802 | +€82,296 | +181% |
| Suppliers | 440/4 | €45,506 | €127,802 | +€82,296 | +181% |
| Advances received on contracts in progress | 46 | €105,100 | €107,850 | +€2,750 | +2.6% |
| Taxes, remuneration and social security | 45 | €168,646 | €137,021 | -€31,625 | -18.8% |
| Taxes | 450/3 | €155,325 | €126,126 | -€29,200 | -18.8% |
| Remuneration and social security | 454/9 | €13,320 | €10,895 | -€2,426 | -18.2% |
| Other amounts payable | 47/48 | €36,934 | €40,352 | +€3,419 | +9.3% |
| Accrued charges and deferred income | 492/3 | €20 | €24 | +€3 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,718 | €25,701 | -€6,017 | -19.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,098 | €9,801 | -€27,297 | -73.6% |
| Other operating charges | 640/8 | €4,689 | €3,212 | -€1,477 | -31.5% |
| Gross operating margin | 9900 | €540,877 | €526,093 | -€14,784 | -2.7% |
| Operating profit (loss) | 9901 | €467,372 | €487,379 | +€20,007 | +4.3% |
| Financial income | 75/76B | €3,152 | €585 | -€2,568 | -81.5% |
| Recurring financial income | 75 | €2,971 | €585 | -€2,386 | -80.3% |
| Non-recurring financial income | 76B | €182 | - | -€182 | |
| Financial charges | 65/66B | €2,644 | €5,140 | +€2,496 | +94.4% |
| Recurring financial charges | 65 | €2,644 | €4,398 | +€1,754 | +66.3% |
| Non-recurring financial charges | 66B | - | €742 | +€742 | |
| Profit (loss) for the period before taxes | 9903 | €467,880 | €482,823 | +€14,943 | +3.2% |
| Income taxes | 67/77 | €145,680 | €147,596 | +€1,916 | +1.3% |
| Profit (loss) for the period | 9904 | €322,199 | €335,227 | +€13,028 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €322,199 | €335,227 | +€13,028 | +4.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.