AUTOPARTS LUC: 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.
AUTOPARTS LUC
Largest movements
- Stocks and contracts +€10,365
up €10,365 (+7.5%), from €137,567 to €147,933
- Cash -€7,148
down €7,148 (-22.6%), from €31,641 to €24,493
mainly Stocks and contracts (-€10,365) and Debts after one year (-€6,029)
- Reserves +€6,705
up €6,705 (+10.0%), from €66,878 to €73,583
- Debts after one year -€6,029
down €6,029 (-6.1%), from €98,193 to €92,164
- Trade debts +€4,070
up €4,070 (+80.8%), from €5,038 to €9,108
- Gross operating margin -€4,128
down €4,128 (-38.9%), from €10,616 to €6,488
- Other operating charges -€1,302
down €1,302 (-62.1%), from €2,096 to €794
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 | €180,550 | €185,730 | +€5,180 | +2.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €180,550 | €185,730 | +€5,180 | +2.9% |
| Stocks and contracts in progress | 3 | €137,567 | €147,933 | +€10,365 | +7.5% |
| Stocks | 30/36 | €137,567 | €147,933 | +€10,365 | +7.5% |
| Amounts receivable within one year | 40/41 | €8,760 | €9,997 | +€1,238 | +14.1% |
| Trade receivables | 40 | €4,011 | €5,257 | +€1,247 | +31.1% |
| Other amounts receivable | 41 | €4,749 | €4,740 | -€9 | -0.2% |
| Cash at bank and in hand | 54/58 | €31,641 | €24,493 | -€7,148 | -22.6% |
| Deferred charges and accrued income | 490/1 | €2,583 | €3,307 | +€724 | +28.0% |
| Total equity and liabilities | 10/49 | €180,550 | €185,730 | +€5,180 | +2.9% |
| Equity | 10/15 | €73,075 | €79,781 | +€6,705 | +9.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €66,878 | €73,583 | +€6,705 | +10.0% |
| Distributable reserves | 133 | €66,878 | €73,583 | +€6,705 | +10.0% |
| Amounts payable | 17/49 | €107,475 | €105,950 | -€1,525 | -1.4% |
| Amounts payable after more than one year | 17 | €98,193 | €92,164 | -€6,029 | -6.1% |
| Other amounts payable | 178/9 | €98,193 | €92,164 | -€6,029 | -6.1% |
| Amounts payable within one year | 42/48 | €9,146 | €13,616 | +€4,470 | +48.9% |
| Trade debts | 44 | €5,038 | €9,108 | +€4,070 | +80.8% |
| Suppliers | 440/4 | €5,038 | €9,108 | +€4,070 | +80.8% |
| Taxes, remuneration and social security | 45 | €4,107 | €4,507 | +€400 | +9.7% |
| Taxes | 450/3 | €4,107 | €4,507 | +€400 | +9.7% |
| Accrued charges and deferred income | 492/3 | €136 | €170 | +€33 | +24.5% |
| Other operating charges | 640/8 | €2,096 | €794 | -€1,302 | -62.1% |
| Gross operating margin | 9900 | €10,616 | €6,488 | -€4,128 | -38.9% |
| Operating profit (loss) | 9901 | €8,520 | €5,693 | -€2,826 | -33.2% |
| Financial income | 75/76B | €1,296 | €1,249 | -€47 | -3.6% |
| Recurring financial income | 75 | €1,296 | €1,249 | -€47 | -3.6% |
| Financial charges | 65/66B | €141 | €105 | -€36 | -25.2% |
| Recurring financial charges | 65 | €141 | €105 | -€36 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €9,675 | €6,837 | -€2,838 | -29.3% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €9,547 | €6,705 | -€2,842 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,547 | €6,705 | -€2,842 | -29.8% |
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 28 October 2026 via checked.be.