AUTOHAUS JOST: 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.
AUTOHAUS JOST
Largest movements
- Cash +€397,261
up €397,261 (+79.9%), from €496,989 to €894,249
mainly Other debts (+€171,483) and Stocks and contracts (+€166,122)
- Stocks and contracts -€166,122
down €166,122 (-34.3%), from €483,999 to €317,876
- Receivables within one year -€84,916
down €84,916 (-25.7%), from €330,804 to €245,888
of which Other amounts receivable: -€82,779
- Tangible fixed assets -€46,821
down €46,821 (-20.6%), from €227,256 to €180,435
of which Land and buildings: -€33,828
- Contributions -€206,000
down €206,000 (-57.9%), from €356,000 to €150,000
- Other debts +€171,483
up €171,483 (+212%), from €81,019 to €252,503
- Profit (loss) carried forward +€137,326
up €137,326 (+25.3%), from €543,029 to €680,354
- Trade debts +€51,135
up €51,135 (+58.4%), from €87,619 to €138,753
- Debts after one year -€38,779
down €38,779 (-66.4%), from €58,369 to €19,590
- Gross operating margin -€57,473
down €57,473 (-9.0%), from €635,574 to €578,101
- Depreciation -€14,007
down €14,007 (-21.0%), from €66,802 to €52,795
- Taxes -€9,876
down €9,876 (-16.5%), from €59,689 to €49,812
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,554,747 | €1,640,325 | +€85,578 | +5.5% |
| Fixed assets | 21/28 | €227,703 | €181,633 | -€46,071 | -20.2% |
| Tangible fixed assets | 22/27 | €227,256 | €180,435 | -€46,821 | -20.6% |
| Land and buildings | 22 | €147,404 | €113,577 | -€33,828 | -22.9% |
| Plant, machinery and equipment | 23 | €71,166 | €62,184 | -€8,982 | -12.6% |
| Furniture and vehicles | 24 | €8,685 | €4,674 | -€4,011 | -46.2% |
| Financial fixed assets | 28 | €448 | €1,198 | +€750 | +167% |
| Current assets | 29/58 | €1,327,044 | €1,458,693 | +€131,649 | +9.9% |
| Stocks and contracts in progress | 3 | €483,999 | €317,876 | -€166,122 | -34.3% |
| Stocks | 30/36 | €483,999 | €317,876 | -€166,122 | -34.3% |
| Amounts receivable within one year | 40/41 | €330,804 | €245,888 | -€84,916 | -25.7% |
| Trade receivables | 40 | €241,605 | €239,468 | -€2,137 | -0.9% |
| Other amounts receivable | 41 | €89,199 | €6,420 | -€82,779 | -92.8% |
| Cash at bank and in hand | 54/58 | €496,989 | €894,249 | +€397,261 | +79.9% |
| Deferred charges and accrued income | 490/1 | €15,252 | €679 | -€14,574 | -95.6% |
| Total equity and liabilities | 10/49 | €1,554,747 | €1,640,325 | +€85,578 | +5.5% |
| Equity | 10/15 | €1,223,833 | €1,155,158 | -€68,674 | -5.6% |
| Contributions | 10/11 | €356,000 | €150,000 | -€206,000 | -57.9% |
| Reserves | 13 | €324,804 | €324,804 | = | 0.0% |
| Distributable reserves | 133 | €324,804 | €324,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | €543,029 | €680,354 | +€137,326 | +25.3% |
| Amounts payable | 17/49 | €330,915 | €485,167 | +€154,252 | +46.6% |
| Amounts payable after more than one year | 17 | €58,369 | €19,590 | -€38,779 | -66.4% |
| Financial debts | 170/4 | €58,369 | €19,590 | -€38,779 | -66.4% |
| Amounts payable within one year | 42/48 | €271,797 | €465,577 | +€193,780 | +71.3% |
| Current portion of amounts payable after more than one year | 42 | €38,253 | €38,779 | +€527 | +1.4% |
| Trade debts | 44 | €87,619 | €138,753 | +€51,135 | +58.4% |
| Suppliers | 440/4 | €87,619 | €138,753 | +€51,135 | +58.4% |
| Taxes, remuneration and social security | 45 | €64,907 | €35,542 | -€29,365 | -45.2% |
| Taxes | 450/3 | €42,349 | €16,236 | -€26,113 | -61.7% |
| Remuneration and social security | 454/9 | €22,558 | €19,306 | -€3,252 | -14.4% |
| Other amounts payable | 47/48 | €81,019 | €252,503 | +€171,483 | +212% |
| Accrued charges and deferred income | 492/3 | €748 | - | -€748 | |
| Non-recurring operating income | 76A | - | €63 | +€63 | |
| Remuneration, social security and pensions | 62 | €295,474 | €290,417 | -€5,057 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,802 | €52,795 | -€14,007 | -21.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €41,368 | €36,624 | -€4,744 | -11.5% |
| Other operating charges | 640/8 | €2,647 | €3,880 | +€1,233 | +46.6% |
| Gross operating margin | 9900 | €635,574 | €578,101 | -€57,473 | -9.0% |
| Operating profit (loss) | 9901 | €229,282 | €194,385 | -€34,897 | -15.2% |
| Financial income | 75/76B | €187 | €29 | -€159 | -84.7% |
| Recurring financial income | 75 | €187 | €29 | -€159 | -84.7% |
| Financial charges | 65/66B | €12,843 | €7,275 | -€5,568 | -43.4% |
| Recurring financial charges | 65 | €12,843 | €7,275 | -€5,568 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €216,627 | €187,138 | -€29,488 | -13.6% |
| Income taxes | 67/77 | €59,689 | €49,812 | -€9,876 | -16.5% |
| Profit (loss) for the period | 9904 | €156,938 | €137,326 | -€19,612 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €156,938 | €137,326 | -€19,612 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.