AUTOPARTS PLUS: 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 PLUS
Largest movements
- Stocks and contracts +€58,160
up €58,160 (+13.0%), from €446,744 to €504,904
- Receivables within one year -€46,367
down €46,367 (-11.4%), from €408,023 to €361,655
of which Trade receivables: -€45,840
- Cash -€17,833
down €17,833 (-62.7%), from €28,430 to €10,597
mainly Trade debts (-€76,746) and Stocks and contracts (-€58,160)
- Trade debts -€76,746
down €76,746 (-15.1%), from €507,782 to €431,036
- Tax, wage and social debts +€38,298
up €38,298 (+29.2%), from €131,231 to €169,529
of which Remuneration and social security: +€21,959
- Profit (loss) carried forward +€37,008
up €37,008 (+35.8%), from -€103,275 to -€66,267
- Other debts -€27,044
down €27,044 (-49.4%), from €54,734 to €27,690
- Advances received +€25,560
new in 2025: €25,560
- Financial charges -€13,089
down €13,089 (-50.8%), from €25,784 to €12,696
- Staff costs -€9,889
down €9,889 (-3.8%), from €261,639 to €251,750
- Other operating charges +€7,119
up €7,119 (+78.9%), from €9,026 to €16,145
- Gross operating margin -€3,814
down €3,814 (-1.2%), from €329,268 to €325,454
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 | €919,983 | €913,663 | -€6,319 | -0.7% |
| Fixed assets | 21/28 | €31,371 | €31,092 | -€279 | -0.9% |
| Intangible fixed assets | 21 | €275 | €0 | -€275 | -100% |
| Tangible fixed assets | 22/27 | €28,830 | €28,742 | -€89 | -0.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €24,518 | €25,074 | +€556 | +2.3% |
| Other tangible fixed assets | 26 | €4,312 | €3,668 | -€644 | -14.9% |
| Financial fixed assets | 28 | €2,266 | €2,351 | +€85 | +3.7% |
| Current assets | 29/58 | €888,611 | €882,571 | -€6,040 | -0.7% |
| Stocks and contracts in progress | 3 | €446,744 | €504,904 | +€58,160 | +13.0% |
| Stocks | 30/36 | €446,744 | €504,904 | +€58,160 | +13.0% |
| Amounts receivable within one year | 40/41 | €408,023 | €361,655 | -€46,367 | -11.4% |
| Trade receivables | 40 | €407,495 | €361,655 | -€45,840 | -11.2% |
| Other amounts receivable | 41 | €527 | €0 | -€527 | -100% |
| Cash at bank and in hand | 54/58 | €28,430 | €10,597 | -€17,833 | -62.7% |
| Deferred charges and accrued income | 490/1 | €5,414 | €5,414 | = | 0.0% |
| Total equity and liabilities | 10/49 | €919,983 | €913,663 | -€6,319 | -0.7% |
| Equity | 10/15 | €65,295 | €102,303 | +€37,008 | +56.7% |
| Contributions | 10/11 | €18,810 | €18,810 | = | 0.0% |
| Contributions outside capital | 11 | €18,810 | €18,810 | = | 0.0% |
| Other | 1109/19 | €18,810 | €18,810 | = | 0.0% |
| Reserves | 13 | €149,760 | €149,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,881 | €1,881 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,881 | €1,881 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,336 | €35,336 | = | 0.0% |
| Distributable reserves | 133 | €112,543 | €112,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,275 | -€66,267 | +€37,008 | +35.8% |
| Amounts payable | 17/49 | €854,688 | €811,361 | -€43,327 | -5.1% |
| Amounts payable after more than one year | 17 | €53,000 | €53,000 | = | 0.0% |
| Financial debts | 170/4 | €53,000 | €53,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €747,142 | €703,815 | -€43,327 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €835 | €0 | -€835 | -100% |
| Financial debts | 43 | €52,559 | €50,000 | -€2,559 | -4.9% |
| Credit institutions | 430/8 | €52,559 | €50,000 | -€2,559 | -4.9% |
| Trade debts | 44 | €507,782 | €431,036 | -€76,746 | -15.1% |
| Suppliers | 440/4 | €507,782 | €431,036 | -€76,746 | -15.1% |
| Advances received on contracts in progress | 46 | - | €25,560 | +€25,560 | |
| Taxes, remuneration and social security | 45 | €131,231 | €169,529 | +€38,298 | +29.2% |
| Taxes | 450/3 | €64,046 | €80,385 | +€16,339 | +25.5% |
| Remuneration and social security | 454/9 | €67,185 | €89,144 | +€21,959 | +32.7% |
| Other amounts payable | 47/48 | €54,734 | €27,690 | -€27,044 | -49.4% |
| Accrued charges and deferred income | 492/3 | €54,545 | €54,545 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €261,639 | €251,750 | -€9,889 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,163 | €7,537 | -€1,626 | -17.7% |
| Other operating charges | 640/8 | €9,026 | €16,145 | +€7,119 | +78.9% |
| Non-recurring operating charges | 66A | €1,143 | €0 | -€1,143 | -100% |
| Gross operating margin | 9900 | €329,268 | €325,454 | -€3,814 | -1.2% |
| Operating profit (loss) | 9901 | €48,297 | €50,022 | +€1,726 | +3.6% |
| Financial income | 75/76B | €13 | €13 | +€0 | +1.1% |
| Recurring financial income | 75 | €13 | €13 | +€0 | +1.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €25,784 | €12,696 | -€13,089 | -50.8% |
| Recurring financial charges | 65 | €25,784 | €12,696 | -€13,089 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €22,525 | €37,339 | +€14,814 | +65.8% |
| Income taxes | 67/77 | €564 | €332 | -€232 | -41.1% |
| Profit (loss) for the period | 9904 | €21,961 | €37,008 | +€15,046 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,961 | €37,008 | +€15,046 | +68.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.