AUTOMOBILE AZ: 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 AZ
Largest movements
- Stocks and contracts -€425,552
down €425,552 (-47.3%), from €900,415 to €474,862
- Cash +€375,562
up €375,562 (+81.2%), from €462,247 to €837,809
mainly Stocks and contracts (+€425,552) and Net result for the year (+€116,665)
- Receivables within one year +€56,152
up €56,152 (+28.5%), from €196,762 to €252,914
of which Other amounts receivable: +€45,824
- Current investments +€42,465
up €42,465 (+36.6%), from €115,904 to €158,369
- Tangible fixed assets +€31,253
up €31,253 (+38.1%), from €82,122 to €113,375
of which Furniture and vehicles: +€36,221
- Reserves +€116,665
up €116,665 (+14.5%), from €801,900 to €918,565
of which Distributable reserves: +€116,665
- Tax, wage and social debts -€39,997
down €39,997 (-42.5%), from €94,161 to €54,164
of which Taxes: -€40,025
- Trade debts +€18,961
up €18,961 (+56.9%), from €33,348 to €52,309
- Gross operating margin -€182,988
down €182,988 (-39.9%), from €459,086 to €276,098
- Taxes -€58,245
down €58,245 (-52.2%), from €111,589 to €53,344
- Depreciation +€12,950
up €12,950 (+61.7%), from €20,985 to €33,936
- Financial income -€4,691
down €4,691 (-90.9%), from €5,160 to €470
of which Non-recurring financial income: -€4,983
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,764,597 | €1,844,728 | +€80,132 | +4.5% |
| Fixed assets | 21/28 | €82,221 | €113,474 | +€31,253 | +38.0% |
| Tangible fixed assets | 22/27 | €82,122 | €113,375 | +€31,253 | +38.1% |
| Plant, machinery and equipment | 23 | €29,793 | €24,825 | -€4,968 | -16.7% |
| Furniture and vehicles | 24 | €52,329 | €88,550 | +€36,221 | +69.2% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €1,682,376 | €1,731,254 | +€48,878 | +2.9% |
| Stocks and contracts in progress | 3 | €900,415 | €474,862 | -€425,552 | -47.3% |
| Stocks | 30/36 | €900,415 | €474,862 | -€425,552 | -47.3% |
| Amounts receivable within one year | 40/41 | €196,762 | €252,914 | +€56,152 | +28.5% |
| Trade receivables | 40 | €55,195 | €65,523 | +€10,328 | +18.7% |
| Other amounts receivable | 41 | €141,567 | €187,391 | +€45,824 | +32.4% |
| Current investments | 50/53 | €115,904 | €158,369 | +€42,465 | +36.6% |
| Cash at bank and in hand | 54/58 | €462,247 | €837,809 | +€375,562 | +81.2% |
| Deferred charges and accrued income | 490/1 | €7,048 | €7,300 | +€251 | +3.6% |
| Total equity and liabilities | 10/49 | €1,764,597 | €1,844,728 | +€80,132 | +4.5% |
| Equity | 10/15 | €1,621,469 | €1,738,135 | +€116,665 | +7.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €801,900 | €918,565 | +€116,665 | +14.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €800,000 | €916,665 | +€116,665 | +14.6% |
| Profit (loss) carried forward | 14 | €800,569 | €800,569 | = | 0.0% |
| Amounts payable | 17/49 | €143,127 | €106,594 | -€36,534 | -25.5% |
| Amounts payable within one year | 42/48 | €143,127 | €106,592 | -€36,536 | -25.5% |
| Trade debts | 44 | €33,348 | €52,309 | +€18,961 | +56.9% |
| Suppliers | 440/4 | €33,348 | €52,309 | +€18,961 | +56.9% |
| Advances received on contracts in progress | 46 | €15,500 | - | -€15,500 | |
| Taxes, remuneration and social security | 45 | €94,161 | €54,164 | -€39,997 | -42.5% |
| Taxes | 450/3 | €78,769 | €38,744 | -€40,025 | -50.8% |
| Remuneration and social security | 454/9 | €15,392 | €15,420 | +€28 | +0.2% |
| Other amounts payable | 47/48 | €119 | €119 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Remuneration, social security and pensions | 62 | €62,952 | €64,766 | +€1,814 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,985 | €33,936 | +€12,950 | +61.7% |
| Other operating charges | 640/8 | €4,158 | €4,564 | +€406 | +9.8% |
| Non-recurring operating charges | 66A | €820 | €1,510 | +€690 | +84.2% |
| Gross operating margin | 9900 | €459,086 | €276,098 | -€182,988 | -39.9% |
| Operating profit (loss) | 9901 | €370,170 | €171,322 | -€198,848 | -53.7% |
| Financial income | 75/76B | €5,160 | €470 | -€4,691 | -90.9% |
| Recurring financial income | 75 | €177 | €470 | +€293 | +165% |
| Non-recurring financial income | 76B | €4,983 | - | -€4,983 | |
| Financial charges | 65/66B | €1,606 | €1,783 | +€177 | +11.0% |
| Recurring financial charges | 65 | €1,485 | €1,783 | +€298 | +20.1% |
| Non-recurring financial charges | 66B | €121 | - | -€121 | |
| Profit (loss) for the period before taxes | 9903 | €373,725 | €170,009 | -€203,716 | -54.5% |
| Income taxes | 67/77 | €111,589 | €53,344 | -€58,245 | -52.2% |
| Profit (loss) for the period | 9904 | €262,136 | €116,665 | -€145,470 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €262,136 | €116,665 | -€145,470 | -55.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.