Automotive Technical Services: 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.
Automotive Technical Services
Largest movements
- Cash +€110,742
up €110,742 (+49.3%), from €224,842 to €335,584
mainly Net result for the year (+€122,092) and Depreciation (+€72,038)
- Receivables within one year -€38,979
down €38,979 (-55.0%), from €70,878 to €31,899
of which Trade receivables: -€46,279
- Tangible fixed assets +€26,178
up €26,178 (+11.5%), from €227,041 to €253,219
of which Furniture and vehicles: +€18,816
- Other debts +€62,790
up €62,790 (+31.2%), from €200,945 to €263,735
- Reserves +€38,000
up €38,000 (+22.9%), from €166,000 to €204,000
- Tax, wage and social debts -€24,658
down €24,658 (-30.3%), from €81,502 to €56,844
of which Taxes: -€23,803
- Advances received +€10,639
new in 2025: €10,639
- Gross operating margin +€48,184
up €48,184 (+13.9%), from €345,803 to €393,987
- Write-downs -€23,876
down €23,876 (-100%), from €23,876 to €0
- Taxes +€17,802
up €17,802 (+52.8%), from €33,733 to €51,535
- Depreciation +€8,110
up €8,110 (+12.7%), from €63,927 to €72,038
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 | €630,434 | €723,672 | +€93,239 | +14.8% |
| Fixed assets | 21/28 | €230,668 | €255,538 | +€24,870 | +10.8% |
| Intangible fixed assets | 21 | €3,236 | €1,928 | -€1,308 | -40.4% |
| Tangible fixed assets | 22/27 | €227,041 | €253,219 | +€26,178 | +11.5% |
| Plant, machinery and equipment | 23 | €222,226 | €230,161 | +€7,935 | +3.6% |
| Furniture and vehicles | 24 | €1,423 | €20,239 | +€18,816 | +1,322% |
| Other tangible fixed assets | 26 | €3,393 | €2,819 | -€574 | -16.9% |
| Financial fixed assets | 28 | €391 | €391 | = | 0.0% |
| Current assets | 29/58 | €399,765 | €468,134 | +€68,369 | +17.1% |
| Stocks and contracts in progress | 3 | €101,927 | €99,231 | -€2,695 | -2.6% |
| Stocks | 30/36 | €101,927 | €99,231 | -€2,695 | -2.6% |
| Amounts receivable within one year | 40/41 | €70,878 | €31,899 | -€38,979 | -55.0% |
| Trade receivables | 40 | €52,973 | €6,694 | -€46,279 | -87.4% |
| Other amounts receivable | 41 | €17,905 | €25,205 | +€7,300 | +40.8% |
| Cash at bank and in hand | 54/58 | €224,842 | €335,584 | +€110,742 | +49.3% |
| Deferred charges and accrued income | 490/1 | €2,119 | €1,420 | -€699 | -33.0% |
| Total equity and liabilities | 10/49 | €630,434 | €723,672 | +€93,239 | +14.8% |
| Equity | 10/15 | €326,584 | €364,676 | +€38,092 | +11.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €166,000 | €204,000 | +€38,000 | +22.9% |
| Distributable reserves | 133 | €166,000 | €204,000 | +€38,000 | +22.9% |
| Profit (loss) carried forward | 14 | €140,584 | €140,676 | +€92 | +0.1% |
| Amounts payable | 17/49 | €303,850 | €358,996 | +€55,146 | +18.1% |
| Amounts payable within one year | 42/48 | €303,850 | €358,932 | +€55,082 | +18.1% |
| Trade debts | 44 | €21,402 | €27,714 | +€6,312 | +29.5% |
| Suppliers | 440/4 | €21,402 | €27,714 | +€6,312 | +29.5% |
| Advances received on contracts in progress | 46 | - | €10,639 | +€10,639 | |
| Taxes, remuneration and social security | 45 | €81,502 | €56,844 | -€24,658 | -30.3% |
| Taxes | 450/3 | €56,651 | €32,848 | -€23,803 | -42.0% |
| Remuneration and social security | 454/9 | €24,852 | €23,996 | -€855 | -3.4% |
| Other amounts payable | 47/48 | €200,945 | €263,735 | +€62,790 | +31.2% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Non-recurring operating income | 76A | €3,800 | €15,000 | +€11,200 | +295% |
| Remuneration, social security and pensions | 62 | €142,313 | €145,654 | +€3,341 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,927 | €72,038 | +€8,110 | +12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,876 | €0 | -€23,876 | -100% |
| Other operating charges | 640/8 | €1,171 | €1,270 | +€99 | +8.4% |
| Non-recurring operating charges | 66A | - | €608 | +€608 | |
| Gross operating margin | 9900 | €345,803 | €393,987 | +€48,184 | +13.9% |
| Operating profit (loss) | 9901 | €114,515 | €174,417 | +€59,902 | +52.3% |
| Financial income | 75/76B | €202 | €62 | -€139 | -69.1% |
| Recurring financial income | 75 | €202 | €62 | -€139 | -69.1% |
| Financial charges | 65/66B | €689 | €852 | +€163 | +23.6% |
| Recurring financial charges | 65 | €689 | €852 | +€163 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €114,028 | €173,627 | +€59,600 | +52.3% |
| Income taxes | 67/77 | €33,733 | €51,535 | +€17,802 | +52.8% |
| Profit (loss) for the period | 9904 | €80,294 | €122,092 | +€41,798 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,294 | €122,092 | +€41,798 | +52.1% |
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 24 October 2026 via checked.be.