AUTOMECANO: what changed
Two fiscal 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.
AUTOMECANO
Largest movements
- Current investments -€65,107
down €65,107 (-56.9%), from €114,329 to €49,222
- Stocks and contracts +€64,573
up €64,573 (+31.4%), from €205,387 to €269,960
- Cash +€26,285
up €26,285 (+14.1%), from €186,147 to €212,431
mainly Current investments (+€65,107) and Depreciation (+€57,066)
- Receivables within one year -€24,759
down €24,759 (-14.6%), from €169,882 to €145,123
of which Trade receivables: -€29,442
- Tangible fixed assets -€24,383
down €24,383 (-4.5%), from €543,467 to €519,084
of which Land and buildings: -€28,513
- Reserves +€50,076
up €50,076 (+10.4%), from €479,473 to €529,549
of which Distributable reserves: +€50,076
- Debts after one year -€48,822
down €48,822 (-19.3%), from €252,398 to €203,577
- Other debts -€16,221
down €16,221 (-5.3%), from €304,787 to €288,565
- Trade debts +€15,208
up €15,208 (+35.5%), from €42,839 to €58,046
- Current portion of long-term debt -€14,048
down €14,048 (-22.3%), from €62,870 to €48,822
- Gross operating margin -€72,314
down €72,314 (-21.0%), from €344,372 to €272,058
- Staff costs -€38,235
down €38,235 (-30.8%), from €123,963 to €85,728
- Taxes -€13,992
down €13,992 (-41.1%), from €34,049 to €20,058
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 | €1,236,188 | €1,211,538 | -€24,651 | -2.0% |
| Fixed assets | 21/28 | €544,567 | €520,184 | -€24,383 | -4.5% |
| Tangible fixed assets | 22/27 | €543,467 | €519,084 | -€24,383 | -4.5% |
| Land and buildings | 22 | €461,577 | €433,064 | -€28,513 | -6.2% |
| Plant, machinery and equipment | 23 | €36,467 | €23,512 | -€12,955 | -35.5% |
| Furniture and vehicles | 24 | €45,423 | €62,507 | +€17,085 | +37.6% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €691,621 | €691,354 | -€268 | 0.0% |
| Stocks and contracts in progress | 3 | €205,387 | €269,960 | +€64,573 | +31.4% |
| Stocks | 30/36 | €205,387 | €269,960 | +€64,573 | +31.4% |
| Amounts receivable within one year | 40/41 | €169,882 | €145,123 | -€24,759 | -14.6% |
| Trade receivables | 40 | €156,733 | €127,291 | -€29,442 | -18.8% |
| Other amounts receivable | 41 | €13,149 | €17,831 | +€4,683 | +35.6% |
| Current investments | 50/53 | €114,329 | €49,222 | -€65,107 | -56.9% |
| Cash at bank and in hand | 54/58 | €186,147 | €212,431 | +€26,285 | +14.1% |
| Deferred charges and accrued income | 490/1 | €15,877 | €14,618 | -€1,260 | -7.9% |
| Total equity and liabilities | 10/49 | €1,236,188 | €1,211,538 | -€24,651 | -2.0% |
| Equity | 10/15 | €521,008 | €571,084 | +€50,076 | +9.6% |
| Contributions | 10/11 | €41,536 | €41,536 | = | 0.0% |
| Reserves | 13 | €479,473 | €529,549 | +€50,076 | +10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €246 | €246 | = | 0.0% |
| Distributable reserves | 133 | €479,227 | €529,303 | +€50,076 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €715,180 | €640,453 | -€74,727 | -10.4% |
| Amounts payable after more than one year | 17 | €252,398 | €203,577 | -€48,822 | -19.3% |
| Financial debts | 170/4 | €252,398 | €203,577 | -€48,822 | -19.3% |
| Amounts payable within one year | 42/48 | €442,151 | €415,859 | -€26,291 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €62,870 | €48,822 | -€14,048 | -22.3% |
| Trade debts | 44 | €42,839 | €58,046 | +€15,208 | +35.5% |
| Suppliers | 440/4 | €42,839 | €58,046 | +€15,208 | +35.5% |
| Taxes, remuneration and social security | 45 | €31,655 | €20,426 | -€11,229 | -35.5% |
| Taxes | 450/3 | €14,658 | €7,306 | -€7,352 | -50.2% |
| Remuneration and social security | 454/9 | €16,997 | €13,121 | -€3,877 | -22.8% |
| Other amounts payable | 47/48 | €304,787 | €288,565 | -€16,221 | -5.3% |
| Accrued charges and deferred income | 492/3 | €20,631 | €21,017 | +€386 | +1.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €123,963 | €85,728 | -€38,235 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,693 | €57,066 | +€2,373 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €18,560 | €20,921 | +€2,361 | +12.7% |
| Non-recurring operating charges | 66A | €187 | €3,733 | +€3,545 | +1891.3% |
| Gross operating margin | 9900 | €344,372 | €272,058 | -€72,314 | -21.0% |
| Operating profit (loss) | 9901 | €146,969 | €104,610 | -€42,358 | -28.8% |
| Financial income | 75/76B | €2,291 | €797 | -€1,494 | -65.2% |
| Recurring financial income | 75 | €2,291 | €797 | -€1,494 | -65.2% |
| Financial charges | 65/66B | €34,233 | €35,274 | +€1,041 | +3.0% |
| Recurring financial charges | 65 | €34,233 | €35,274 | +€1,041 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €115,027 | €70,134 | -€44,893 | -39.0% |
| Income taxes | 67/77 | €34,049 | €20,058 | -€13,992 | -41.1% |
| Profit (loss) for the period | 9904 | €80,977 | €50,076 | -€30,901 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,977 | €50,076 | -€30,901 | -38.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.