Automobile 348: 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.
Automobile 348
Largest movements
- Cash +€24,122
up €24,122 (+44.5%), from €54,236 to €78,358
mainly Net result for the year (+€22,952) and Stocks and contracts (+€6,350)
- Stocks and contracts -€6,350
down €6,350 (-16.0%), from €39,737 to €33,387
- Tangible fixed assets -€5,533
down €5,533 (-47.4%), from €11,670 to €6,137
of which Furniture and vehicles: -€3,200
- Receivables within one year +€3,373
up €3,373 (+72.8%), from €4,631 to €8,003
of which Other amounts receivable: +€6,885
- Profit (loss) carried forward +€22,952
up €22,952 (+40.6%), from €56,578 to €79,529
- Tax, wage and social debts -€10,669
down €10,669 (-43.1%), from €24,729 to €14,060
- Other debts +€5,492
up €5,492 (+2,535%), from €217 to €5,709
- Trade debts -€1,658
down €1,658 (-24.6%), from €6,748 to €5,090
- Gross operating margin -€31,326
down €31,326 (-41.0%), from €76,386 to €45,061
- Financial charges -€19,570
down €19,570 (-93.6%), from €20,918 to €1,348
of which Non-recurring financial charges: -€20,338
- Taxes +€12,333
new in 2025: €12,333
- Depreciation +€1,980
up €1,980 (+55.7%), from €3,554 to €5,533
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,264 | €126,387 | +€15,123 | +13.6% |
| Fixed assets | 21/28 | €11,730 | €6,197 | -€5,533 | -47.2% |
| Tangible fixed assets | 22/27 | €11,670 | €6,137 | -€5,533 | -47.4% |
| Plant, machinery and equipment | 23 | €3,291 | €957 | -€2,333 | -70.9% |
| Furniture and vehicles | 24 | €8,380 | €5,180 | -€3,200 | -38.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €99,534 | €120,191 | +€20,656 | +20.8% |
| Stocks and contracts in progress | 3 | €39,737 | €33,387 | -€6,350 | -16.0% |
| Stocks | 30/36 | €39,737 | €33,387 | -€6,350 | -16.0% |
| Amounts receivable within one year | 40/41 | €4,631 | €8,003 | +€3,373 | +72.8% |
| Trade receivables | 40 | €4,609 | €1,097 | -€3,512 | -76.2% |
| Other amounts receivable | 41 | €22 | €6,906 | +€6,885 | +31,610% |
| Cash at bank and in hand | 54/58 | €54,236 | €78,358 | +€24,122 | +44.5% |
| Deferred charges and accrued income | 490/1 | €931 | €442 | -€488 | -52.5% |
| Total equity and liabilities | 10/49 | €111,264 | €126,387 | +€15,123 | +13.6% |
| Equity | 10/15 | €78,578 | €101,529 | +€22,952 | +29.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,578 | €79,529 | +€22,952 | +40.6% |
| Amounts payable | 17/49 | €32,687 | €24,858 | -€7,829 | -24.0% |
| Amounts payable within one year | 42/48 | €31,693 | €24,858 | -€6,835 | -21.6% |
| Trade debts | 44 | €6,748 | €5,090 | -€1,658 | -24.6% |
| Suppliers | 440/4 | €6,748 | €5,090 | -€1,658 | -24.6% |
| Taxes, remuneration and social security | 45 | €24,729 | €14,060 | -€10,669 | -43.1% |
| Taxes | 450/3 | €24,729 | €14,060 | -€10,669 | -43.1% |
| Other amounts payable | 47/48 | €217 | €5,709 | +€5,492 | +2,535% |
| Accrued charges and deferred income | 492/3 | €994 | - | -€994 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €5,533 | +€1,980 | +55.7% |
| Other operating charges | 640/8 | €2,867 | €2,902 | +€35 | +1.2% |
| Gross operating margin | 9900 | €76,386 | €45,061 | -€31,326 | -41.0% |
| Operating profit (loss) | 9901 | €69,965 | €36,625 | -€33,340 | -47.7% |
| Financial income | 75/76B | €36 | €8 | -€28 | -77.9% |
| Recurring financial income | 75 | €36 | €8 | -€28 | -77.9% |
| Financial charges | 65/66B | €20,918 | €1,348 | -€19,570 | -93.6% |
| Recurring financial charges | 65 | €580 | €1,348 | +€768 | +132% |
| Non-recurring financial charges | 66B | €20,338 | - | -€20,338 | |
| Profit (loss) for the period before taxes | 9903 | €49,083 | €35,285 | -€13,798 | -28.1% |
| Income taxes | 67/77 | - | €12,333 | +€12,333 | |
| Profit (loss) for the period | 9904 | €49,083 | €22,952 | -€26,131 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,083 | €22,952 | -€26,131 | -53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.