AUTOMANAGER: 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.
What changed
AUTOMANAGER
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€41,915
2024 · -€9,563+€51,478
Equity
€225,417
2024 · €223,501+€1,915
Cash
€2,664
2024 · €563+€2,101
Balance sheet total
€685,776
2024 · €654,758+€31,018
Largest movements
Assets
- Deferred charges and accrued income +€29,242
up €29,242 (+47.4%), from €61,670 to €90,913
Equity and liabilities
- Other debts +€40,000
up €40,000 (+200%), from €20,000 to €60,000
- Tax, wage and social debts -€7,268
down €7,268 (-41.5%), from €17,514 to €10,247
Income statement
- Financial income +€64,276
up €64,276 (+125%), from €51,265 to €115,541
- Gross operating margin -€7,341
down €7,341 (-13.0%), from -€56,600 to -€63,941
- Taxes +€2,977
up €2,977 (+366%), from €814 to €3,791
- Financial charges +€2,430
up €2,430 (+302%), from €805 to €3,235
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.
Result 2024
-€9,563
Gross operating margin
-€7,341
Depreciation
+€360
Other operating charges
-€411
Financial income
+€64,276
Financial charges
-€2,430
Taxes
-€2,977
Result 2025
€41,915
raises the resultlowers the result
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.
From operations
+€36,338
Investment
+€5,763
Financing
-€40,000
Cash 2024
€563
From operations (derived)
+€36,338
Net result for the year
+€41,915
Depreciation
+€1,298
Receivables after one year
-€4,658
Receivables within one year
-€2,079
Deferred charges and accrued income
-€29,242
Trade debts
+€2,921
Tax, wage and social debts
-€7,268
Other debts
+€40,000
Accrued charges and deferred income
-€6,550
Investment (derived)
+€5,763
Investment in fixed assets (net)
-€1,074
Current investments
+€6,837
Financing
-€40,000
Contributions, distributions and other
-€40,000
Cash 2025
€2,664
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €654,758 | €685,776 | +€31,018 | +4.7% |
| Fixed assets | 21/28 | €11,121 | €10,897 | -€225 | -2.0% |
| Tangible fixed assets | 22/27 | €2,421 | €2,197 | -€225 | -9.3% |
| Plant, machinery and equipment | 23 | €603 | €985 | +€381 | +63.2% |
| Other tangible fixed assets | 26 | €1,818 | €1,212 | -€606 | -33.3% |
| Financial fixed assets | 28 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €643,637 | €674,880 | +€31,243 | +4.9% |
| Amounts receivable after more than one year | 29 | €509,500 | €514,158 | +€4,658 | +0.9% |
| Other amounts receivable | 291 | €509,500 | €514,158 | +€4,658 | +0.9% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,103 | €46,182 | +€2,079 | +4.7% |
| Trade receivables | 40 | €31,493 | €29,572 | -€1,920 | -6.1% |
| Other amounts receivable | 41 | €12,610 | €16,609 | +€3,999 | +31.7% |
| Current investments | 50/53 | €24,800 | €17,963 | -€6,837 | -27.6% |
| Cash at bank and in hand | 54/58 | €563 | €2,664 | +€2,101 | +373% |
| Deferred charges and accrued income | 490/1 | €61,670 | €90,913 | +€29,242 | +47.4% |
| Total equity and liabilities | 10/49 | €654,758 | €685,776 | +€31,018 | +4.7% |
| Equity | 10/15 | €223,501 | €225,417 | +€1,915 | +0.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,876 | €204,792 | +€1,915 | +0.9% |
| Provisions and deferred taxes | 16 | €142,267 | €142,267 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €142,267 | €142,267 | = | 0.0% |
| Pensions and similar obligations | 160 | €142,267 | €142,267 | = | 0.0% |
| Amounts payable | 17/49 | €288,989 | €318,093 | +€29,103 | +10.1% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 175 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82,439 | €118,093 | +€35,653 | +43.2% |
| Trade debts | 44 | €44,925 | €47,846 | +€2,921 | +6.5% |
| Suppliers | 440/4 | €44,925 | €47,846 | +€2,921 | +6.5% |
| Taxes, remuneration and social security | 45 | €17,514 | €10,247 | -€7,268 | -41.5% |
| Taxes | 450/3 | €17,514 | €10,247 | -€7,268 | -41.5% |
| Other amounts payable | 47/48 | €20,000 | €60,000 | +€40,000 | +200% |
| Accrued charges and deferred income | 492/3 | €6,550 | - | -€6,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €1,298 | -€360 | -21.7% |
| Other operating charges | 640/8 | €950 | €1,361 | +€411 | +43.2% |
| Gross operating margin | 9900 | -€56,600 | -€63,941 | -€7,341 | -13.0% |
| Operating profit (loss) | 9901 | -€59,209 | -€66,600 | -€7,392 | -12.5% |
| Financial income | 75/76B | €51,265 | €115,541 | +€64,276 | +125% |
| Recurring financial income | 75 | €51,265 | €115,541 | +€64,276 | +125% |
| Financial charges | 65/66B | €805 | €3,235 | +€2,430 | +302% |
| Recurring financial charges | 65 | €805 | €3,235 | +€2,430 | +302% |
| Profit (loss) for the period before taxes | 9903 | -€8,749 | €45,706 | +€54,455 | |
| Income taxes | 67/77 | €814 | €3,791 | +€2,977 | +366% |
| Profit (loss) for the period | 9904 | -€9,563 | €41,915 | +€51,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,563 | €41,915 | +€51,478 |
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 25 October 2026 via checked.be.