AUTOMATERIALEN HEMO: what changed
What changed
AUTOMATERIALEN HEMO
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €744,889+€867,893
Equity
€2.6m
2024 · €2.4m+€212,781
Cash
€233,961
2024 · €524,048-€290,088
Balance sheet total
€9.0m
2024 · €9.5m-€534,166
Largest movements
Assets
- Stocks and contracts +€456,769
up €456,769 (+29.7%), from €1.5m to €2.0m
- Tangible fixed assets -€440,274
down €440,274 (-19.9%), from €2.2m to €1.8m
of which Land and buildings: -€840,186
- Cash -€290,088
down €290,088 (-55.4%), from €524,048 to €233,961
mainly Contributions, distributions and other (-€1.4m) and Short-term financial debts (-€765,581)
- Receivables within one year -€184,236
down €184,236 (-3.6%), from €5.1m to €4.9m
of which Trade receivables: -€499,838
Equity and liabilities
- Other debts +€1.2m
up €1.2m (+600%), from €200,000 to €1.4m
- Short-term financial debts -€765,581
down €765,581 (-49.7%), from €1.5m to €775,114
- Trade debts -€681,701
down €681,701 (-18.3%), from €3.7m to €3.0m
- Debts after one year -€382,004
down €382,004 (-38.1%), from €1.0m to €621,291
- Reserves +€212,781
up €212,781 (+9.2%), from €2.3m to €2.5m
of which Distributable reserves: +€421,976
Income statement
- Turnover +€3.5m
up €3.5m (+11.4%), from €30.8m to €34.4m
- Goods and materials +€3.1m
up €3.1m (+11.7%), from €26.3m to €29.4m
of which Purchases: +€3.3m
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
€744,889
Turnover
+€3.5m
Other operating income
+€26,208
Goods and materials
-€3.1m
Services and other goods
-€121,773
Staff costs
-€142,733
Depreciation
-€65,929
Write-downs
-€1,003
Provisions
-€112,663
Other operating charges
+€1,681
Other operating items
+€794,619
Financial income
-€22,272
Financial charges
+€38,261
Taxes
-€8,698
Deferred taxes and other
+€63,245
Result 2025
€1.6m
raises the resultlowers the resultnot broken down further in the accounts
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
+€2.2m
Investment
+€117,757
Financing
-€2.6m
Cash 2024
€524,048
From operations (derived)
+€2.2m
Net result for the year
+€1.6m
Depreciation
+€393,712
Stocks and contracts
-€456,769
Receivables within one year
+€184,236
Deferred charges and accrued income
+€5,143
Provisions
-€69,731
Trade debts
-€681,701
Tax, wage and social debts
-€15,651
Other debts
+€1.2m
Accrued charges and deferred income
+€2,210
Investment (derived)
+€117,757
Investment in fixed assets (net)
+€117,757
Financing
-€2.6m
Debts after one year
-€382,004
Current portion of long-term debt
-€34,489
Short-term financial debts
-€765,581
Contributions, distributions and other
-€1.4m
Cash 2025
€233,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,532,370 | €8,998,204 | -€534,166 | -5.6% |
| Fixed assets | 21/28 | €2,359,930 | €1,848,461 | -€511,469 | -21.7% |
| Intangible fixed assets | 21 | €141,824 | €70,833 | -€70,991 | -50.1% |
| Tangible fixed assets | 22/27 | €2,217,039 | €1,776,765 | -€440,274 | -19.9% |
| Land and buildings | 22 | €1,405,421 | €565,235 | -€840,186 | -59.8% |
| Plant, machinery and equipment | 23 | €72,413 | €155,287 | +€82,873 | +114% |
| Furniture and vehicles | 24 | €739,205 | €786,653 | +€47,448 | +6.4% |
| Other tangible fixed assets | 26 | €0 | €269,591 | +€269,591 | |
| Financial fixed assets | 28 | €1,067 | €863 | -€204 | -19.1% |
| Other financial fixed assets | 284/8 | €1,067 | €863 | -€204 | -19.1% |
| Amounts receivable and cash guarantees | 285/8 | €1,067 | €863 | -€204 | -19.1% |
| Current assets | 29/58 | €7,172,439 | €7,149,742 | -€22,697 | -0.3% |
| Stocks and contracts in progress | 3 | €1,536,851 | €1,993,619 | +€456,769 | +29.7% |
| Stocks | 30/36 | €1,536,851 | €1,993,619 | +€456,769 | +29.7% |
| Goods purchased for resale | 34 | €1,536,851 | €1,993,619 | +€456,769 | +29.7% |
| Amounts receivable within one year | 40/41 | €5,073,454 | €4,889,218 | -€184,236 | -3.6% |
| Trade receivables | 40 | €5,042,393 | €4,542,555 | -€499,838 | -9.9% |
| Other amounts receivable | 41 | €31,061 | €346,663 | +€315,603 | +1,016% |
| Cash at bank and in hand | 54/58 | €524,048 | €233,961 | -€290,088 | -55.4% |
| Deferred charges and accrued income | 490/1 | €38,087 | €32,944 | -€5,143 | -13.5% |
| Total equity and liabilities | 10/49 | €9,532,370 | €8,998,204 | -€534,166 | -5.6% |
| Equity | 10/15 | €2,406,075 | €2,618,857 | +€212,781 | +8.8% |
| Contributions | 10/11 | €102,572 | €102,572 | = | 0.0% |
| Reserves | 13 | €2,303,504 | €2,516,285 | +€212,781 | +9.2% |
| Non-distributable reserves | 130/1 | €11,373 | €11,373 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,373 | €11,373 | = | 0.0% |
| Tax-exempt reserves | 132 | €209,194 | €0 | -€209,194 | -100% |
| Distributable reserves | 133 | €2,082,937 | €2,504,913 | +€421,976 | +20.3% |
| Provisions and deferred taxes | 16 | €69,731 | €0 | -€69,731 | -100% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Deferred taxes | 168 | €69,731 | €0 | -€69,731 | -100% |
| Amounts payable | 17/49 | €7,056,563 | €6,379,347 | -€677,216 | -9.6% |
| Amounts payable after more than one year | 17 | €1,003,295 | €621,291 | -€382,004 | -38.1% |
| Financial debts | 170/4 | €1,003,295 | €621,291 | -€382,004 | -38.1% |
| Credit institutions | 173 | €1,003,295 | €621,291 | -€382,004 | -38.1% |
| Amounts payable within one year | 42/48 | €6,052,269 | €5,754,846 | -€297,423 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €233,753 | €199,264 | -€34,489 | -14.8% |
| Financial debts | 43 | €1,540,695 | €775,114 | -€765,581 | -49.7% |
| Credit institutions | 430/8 | €1,540,695 | €775,114 | -€765,581 | -49.7% |
| Trade debts | 44 | €3,726,046 | €3,044,345 | -€681,701 | -18.3% |
| Suppliers | 440/4 | €3,726,046 | €3,044,345 | -€681,701 | -18.3% |
| Taxes, remuneration and social security | 45 | €351,775 | €336,123 | -€15,651 | -4.4% |
| Taxes | 450/3 | €205,119 | €187,324 | -€17,795 | -8.7% |
| Remuneration and social security | 454/9 | €146,656 | €148,799 | +€2,144 | +1.5% |
| Other amounts payable | 47/48 | €200,000 | €1,400,000 | +€1.2m | +600% |
| Accrued charges and deferred income | 492/3 | €999 | €3,210 | +€2,210 | +221% |
| Operating income | 70/76A | €30,956,963 | €35,313,082 | +€4.4m | +14.1% |
| Turnover | 70 | €30,849,447 | €34,363,247 | +€3.5m | +11.4% |
| Other operating income | 74 | €54,144 | €80,353 | +€26,208 | +48.4% |
| Non-recurring operating income | 76A | €53,371 | €869,482 | +€816,111 | +1,529% |
| Operating charges | 60/66A | €29,888,732 | €33,447,494 | +€3.6m | +11.9% |
| Goods for resale, raw materials and consumables | 60 | €26,341,474 | €29,436,324 | +€3.1m | +11.7% |
| Purchases | 600/8 | €26,572,252 | €29,893,093 | +€3.3m | +12.5% |
| Change in stocks: decrease (increase) | 609 | -€230,777 | -€456,769 | -€225,991 | -97.9% |
| Services and other goods | 61 | €1,727,438 | €1,849,211 | +€121,773 | +7.0% |
| Remuneration, social security and pensions | 62 | €1,559,362 | €1,702,095 | +€142,733 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327,783 | €393,712 | +€65,929 | +20.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,375 | -€5,372 | +€1,003 | +15.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€112,663 | €0 | +€112,663 | |
| Other operating charges | 640/8 | €20,121 | €18,440 | -€1,681 | -8.4% |
| Non-recurring operating charges | 66A | €31,591 | €53,083 | +€21,491 | +68.0% |
| Operating profit (loss) | 9901 | €1,068,231 | €1,865,588 | +€797,357 | +74.6% |
| Financial income | 75/76B | €22,308 | €36 | -€22,272 | -99.8% |
| Recurring financial income | 75 | €22,308 | €36 | -€22,272 | -99.8% |
| Other financial income | 752/9 | €22,308 | €36 | -€22,272 | -99.8% |
| Financial charges | 65/66B | €136,719 | €98,458 | -€38,261 | -28.0% |
| Recurring financial charges | 65 | €136,719 | €98,458 | -€38,261 | -28.0% |
| Debt charges | 650 | €134,433 | €90,817 | -€43,616 | -32.4% |
| Other financial charges | 652/9 | €2,286 | €7,641 | +€5,355 | +234% |
| Profit (loss) for the period before taxes | 9903 | €953,820 | €1,767,166 | +€813,346 | +85.3% |
| Transfer from deferred taxes | 780 | €6,487 | €69,731 | +€63,245 | +975% |
| Income taxes | 67/77 | €215,418 | €224,116 | +€8,698 | +4.0% |
| Taxes | 670/3 | €215,418 | €224,116 | +€8,698 | +4.0% |
| Profit (loss) for the period | 9904 | €744,889 | €1,612,781 | +€867,893 | +117% |
| Transfer from tax-exempt reserves | 789 | €19,460 | €209,194 | +€189,734 | +975% |
| Profit (loss) for the period to be appropriated | 9905 | €764,349 | €1,821,976 | +€1.1m | +138% |
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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 8 November 2026 via checked.be.