AUTOP: 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.
What changed
AUTOP
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€99,308
2024 · €65,505+€33,803
Equity
€1.1m
2024 · €978,822+€99,308
Cash
€698,463
2024 · €522,993+€175,470
Balance sheet total
€1.3m
2024 · €1.1m+€137,716
Largest movements
Assets
- Cash +€175,470
up €175,470 (+33.6%), from €522,993 to €698,463
mainly Net result for the year (+€99,308) and Depreciation (+€54,302)
- Tangible fixed assets -€46,437
down €46,437 (-16.1%), from €289,131 to €242,694
of which Land and buildings: -€34,200
Equity and liabilities
- Reserves +€99,300
up €99,300 (+10.4%), from €958,340 to €1.1m
- Trade debts +€20,322
up €20,322 (+28.7%), from €70,708 to €91,031
- Debts after one year +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
Income statement
- Financial income +€20,221
up €20,221 (+114%), from €17,716 to €37,936
- Gross operating margin +€15,639
up €15,639 (+4.4%), from €353,651 to €369,290
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.
Result 2024
€65,505
Gross operating margin
+€15,639
Staff costs
-€871
Depreciation
+€3,017
Other operating charges
-€719
Financial income
+€20,221
Financial charges
-€1,384
Taxes
-€2,100
Result 2025
€99,308
raises the resultlowers the result
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.
From operations
+€160,470
Investment
€0
Financing
+€15,000
Cash 2024
€522,993
From operations (derived)
+€160,470
Net result for the year
+€99,308
Depreciation
+€54,302
Stocks and contracts
-€4,450
Receivables within one year
-€10,070
Deferred charges and accrued income
-€2,028
Trade debts
+€20,322
Tax, wage and social debts
+€7,793
Other debts
-€5,722
Accrued charges and deferred income
+€1,014
Financing
+€15,000
Debts after one year
+€15,000
Cash 2025
€698,463
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,126,322 | €1,264,038 | +€137,716 | +12.2% |
| Fixed assets | 21/28 | €324,115 | €269,813 | -€54,302 | -16.8% |
| Intangible fixed assets | 21 | €29,860 | €21,995 | -€7,865 | -26.3% |
| Tangible fixed assets | 22/27 | €289,131 | €242,694 | -€46,437 | -16.1% |
| Land and buildings | 22 | €264,729 | €230,530 | -€34,200 | -12.9% |
| Plant, machinery and equipment | 23 | €11,480 | €7,106 | -€4,374 | -38.1% |
| Furniture and vehicles | 24 | €12,921 | €5,058 | -€7,863 | -60.9% |
| Financial fixed assets | 28 | €5,124 | €5,124 | = | 0.0% |
| Current assets | 29/58 | €802,207 | €994,225 | +€192,018 | +23.9% |
| Stocks and contracts in progress | 3 | €81,067 | €85,517 | +€4,450 | +5.5% |
| Stocks | 30/36 | €81,067 | €85,517 | +€4,450 | +5.5% |
| Amounts receivable within one year | 40/41 | €192,497 | €202,567 | +€10,070 | +5.2% |
| Trade receivables | 40 | €88,489 | €102,567 | +€14,078 | +15.9% |
| Other amounts receivable | 41 | €104,008 | €100,000 | -€4,008 | -3.9% |
| Cash at bank and in hand | 54/58 | €522,993 | €698,463 | +€175,470 | +33.6% |
| Deferred charges and accrued income | 490/1 | €5,650 | €7,678 | +€2,028 | +35.9% |
| Total equity and liabilities | 10/49 | €1,126,322 | €1,264,038 | +€137,716 | +12.2% |
| Equity | 10/15 | €978,822 | €1,078,130 | +€99,308 | +10.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €958,340 | €1,057,640 | +€99,300 | +10.4% |
| Distributable reserves | 133 | €958,340 | €1,057,640 | +€99,300 | +10.4% |
| Profit (loss) carried forward | 14 | €22 | €30 | +€8 | +38.0% |
| Amounts payable | 17/49 | €147,500 | €185,908 | +€38,408 | +26.0% |
| Amounts payable after more than one year | 17 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Other amounts payable | 178/9 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Amounts payable within one year | 42/48 | €110,505 | €132,899 | +€22,394 | +20.3% |
| Trade debts | 44 | €70,708 | €91,031 | +€20,322 | +28.7% |
| Suppliers | 440/4 | €70,708 | €91,031 | +€20,322 | +28.7% |
| Taxes, remuneration and social security | 45 | €32,539 | €40,332 | +€7,793 | +24.0% |
| Taxes | 450/3 | €14,848 | €7,869 | -€6,979 | -47.0% |
| Remuneration and social security | 454/9 | €17,691 | €32,463 | +€14,772 | +83.5% |
| Other amounts payable | 47/48 | €7,258 | €1,537 | -€5,722 | -78.8% |
| Accrued charges and deferred income | 492/3 | €1,995 | €3,009 | +€1,014 | +50.8% |
| Remuneration, social security and pensions | 62 | €190,897 | €191,768 | +€871 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,319 | €54,302 | -€3,017 | -5.3% |
| Other operating charges | 640/8 | €13,843 | €14,562 | +€719 | +5.2% |
| Gross operating margin | 9900 | €353,651 | €369,290 | +€15,639 | +4.4% |
| Operating profit (loss) | 9901 | €91,592 | €108,658 | +€17,066 | +18.6% |
| Financial income | 75/76B | €17,716 | €37,936 | +€20,221 | +114% |
| Recurring financial income | 75 | €17,716 | €37,936 | +€20,221 | +114% |
| Financial charges | 65/66B | €4,552 | €5,936 | +€1,384 | +30.4% |
| Recurring financial charges | 65 | €4,552 | €5,936 | +€1,384 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €104,755 | €140,658 | +€35,903 | +34.3% |
| Income taxes | 67/77 | €39,251 | €41,350 | +€2,100 | +5.3% |
| Profit (loss) for the period | 9904 | €65,505 | €99,308 | +€33,803 | +51.6% |
| Transfer from tax-exempt reserves | 789 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €170,755 | €99,308 | -€71,447 | -41.8% |
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 19 October 2026 via checked.be.