AUTOPARTS B. & V.: what changed
AUTOPARTS B. & V.
Largest movements
- Cash -€258,812
down €258,812 (-28.1%), from €920,967 to €662,154
mainly Contributions, distributions and other (-€590,000) and Receivables within one year (-€156,535)
- Receivables within one year +€156,535
up €156,535 (+77.3%), from €202,400 to €358,934
of which Other amounts receivable: +€178,934
- Tangible fixed assets -€27,415
down €27,415 (-5.4%), from €505,694 to €478,279
- Other debts +€568,410
up €568,410 (+748%), from €76,037 to €644,447
- Profit (loss) carried forward -€472,327
down €472,327 (-99.7%), from €473,738 to €1,411
- Reserves -€100,291
down €100,291 (-12.3%), from €812,641 to €712,350
of which Distributable reserves: -€75,050
- Tax, wage and social debts -€79,346
down €79,346 (-58.2%), from €136,293 to €56,947
- Current portion of long-term debt -€35,462
no longer reported in 2025 (was €35,462)
- Gross operating margin -€203,269
down €203,269 (-82.6%), from €246,001 to €42,732
- Taxes -€67,595
down €67,595 (-80.7%), from €83,790 to €16,195
- Financial charges -€25,923
down €25,923 (-84.8%), from €30,580 to €4,657
of which Non-recurring financial charges: -€23,128
- Write-downs +€16,462
no longer reported in 2025 (was -€16,462)
- Staff costs -€5,149
no longer reported in 2025 (was €5,149)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,629,060 | €1,507,997 | -€121,063 | -7.4% |
| Fixed assets | 21/28 | €505,694 | €478,279 | -€27,415 | -5.4% |
| Tangible fixed assets | 22/27 | €505,694 | €478,279 | -€27,415 | -5.4% |
| Land and buildings | 22 | €505,694 | €478,279 | -€27,415 | -5.4% |
| Current assets | 29/58 | €1,123,366 | €1,029,718 | -€93,648 | -8.3% |
| Amounts receivable within one year | 40/41 | €202,400 | €358,934 | +€156,535 | +77.3% |
| Trade receivables | 40 | €202,400 | €180,000 | -€22,400 | -11.1% |
| Other amounts receivable | 41 | - | €178,934 | +€178,934 | |
| Cash at bank and in hand | 54/58 | €920,967 | €662,154 | -€258,812 | -28.1% |
| Deferred charges and accrued income | 490/1 | - | €8,630 | +€8,630 | |
| Total equity and liabilities | 10/49 | €1,629,060 | €1,507,997 | -€121,063 | -7.4% |
| Equity | 10/15 | €1,373,142 | €800,524 | -€572,618 | -41.7% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €812,641 | €712,350 | -€100,291 | -12.3% |
| Non-distributable reserves | 130/1 | €9,437 | - | -€9,437 | |
| Reserves not available under the articles | 1311 | €9,437 | - | -€9,437 | |
| Tax-exempt reserves | 132 | €15,804 | - | -€15,804 | |
| Distributable reserves | 133 | €787,400 | €712,350 | -€75,050 | -9.5% |
| Profit (loss) carried forward | 14 | €473,738 | €1,411 | -€472,327 | -99.7% |
| Provisions and deferred taxes | 16 | €8,126 | - | -€8,126 | |
| Deferred taxes | 168 | €8,126 | - | -€8,126 | |
| Amounts payable | 17/49 | €247,792 | €707,473 | +€459,681 | +186% |
| Amounts payable within one year | 42/48 | €247,792 | €707,473 | +€459,681 | +186% |
| Current portion of amounts payable after more than one year | 42 | €35,462 | - | -€35,462 | |
| Trade debts | 44 | - | €6,079 | +€6,079 | |
| Suppliers | 440/4 | - | €6,079 | +€6,079 | |
| Taxes, remuneration and social security | 45 | €136,293 | €56,947 | -€79,346 | -58.2% |
| Taxes | 450/3 | €136,293 | €56,947 | -€79,346 | -58.2% |
| Other amounts payable | 47/48 | €76,037 | €644,447 | +€568,410 | +748% |
| Remuneration, social security and pensions | 62 | €5,149 | - | -€5,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,416 | €27,415 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,462 | - | +€16,462 | |
| Other operating charges | 640/8 | €8,459 | €7,858 | -€601 | -7.1% |
| Gross operating margin | 9900 | €246,001 | €42,732 | -€203,269 | -82.6% |
| Operating profit (loss) | 9901 | €221,439 | €7,459 | -€213,981 | -96.6% |
| Financial income | 75/76B | €22,926 | €22,649 | -€277 | -1.2% |
| Recurring financial income | 75 | €19,366 | €22,649 | +€3,283 | +17.0% |
| Non-recurring financial income | 76B | €3,560 | - | -€3,560 | |
| Financial charges | 65/66B | €30,580 | €4,657 | -€25,923 | -84.8% |
| Recurring financial charges | 65 | €3,510 | €715 | -€2,795 | -79.6% |
| Non-recurring financial charges | 66B | €27,070 | €3,942 | -€23,128 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €213,785 | €25,450 | -€188,334 | -88.1% |
| Transfer from deferred taxes | 780 | €1,678 | €8,126 | +€6,449 | +384% |
| Income taxes | 67/77 | €83,790 | €16,195 | -€67,595 | -80.7% |
| Profit (loss) for the period | 9904 | €131,673 | €17,382 | -€114,291 | -86.8% |
| Transfer from tax-exempt reserves | 789 | €40,752 | €15,804 | -€24,948 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €172,425 | €33,186 | -€139,239 | -80.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.