AUTOPARTS TORHOUT: 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 TORHOUT
Largest movements
- Current investments +€179,024
up €179,024 (+5.4%), from €3.3m to €3.5m
- Cash -€152,096
down €152,096 (-51.8%), from €293,429 to €141,333
mainly Current investments (-€179,024) and Investment in fixed assets (net) (-€141,206)
- Tangible fixed assets +€65,736
up €65,736 (+5.5%), from €1.2m to €1.3m
of which Land and buildings: +€71,413
- Receivables within one year +€62,362
up €62,362 (+246%), from €25,381 to €87,744
- Reserves +€122,321
up €122,321 (+2.6%), from €4.8m to €4.9m
of which Distributable reserves: +€122,321
- Depreciation +€38,639
up €38,639 (+105%), from €36,832 to €75,470
- Gross operating margin -€9,234
down €9,234 (-3.9%), from €238,505 to €229,271
- Taxes -€6,295
down €6,295 (-11.1%), from €56,561 to €50,265
- Financial income +€5,105
up €5,105 (+12.4%), from €41,022 to €46,127
- Other operating charges +€3,838
up €3,838 (+57.1%), from €6,717 to €10,555
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 | €4,824,946 | €4,980,383 | +€155,437 | +3.2% |
| Fixed assets | 21/28 | €1,190,631 | €1,256,368 | +€65,736 | +5.5% |
| Tangible fixed assets | 22/27 | €1,190,631 | €1,256,368 | +€65,736 | +5.5% |
| Land and buildings | 22 | €1,149,962 | €1,221,375 | +€71,413 | +6.2% |
| Plant, machinery and equipment | 23 | €20,040 | €18,608 | -€1,431 | -7.1% |
| Furniture and vehicles | 24 | €20,630 | €16,385 | -€4,245 | -20.6% |
| Current assets | 29/58 | €3,634,314 | €3,724,015 | +€89,701 | +2.5% |
| Amounts receivable within one year | 40/41 | €25,381 | €87,744 | +€62,362 | +246% |
| Other amounts receivable | 41 | €25,381 | €87,744 | +€62,362 | +246% |
| Current investments | 50/53 | €3,314,106 | €3,493,130 | +€179,024 | +5.4% |
| Cash at bank and in hand | 54/58 | €293,429 | €141,333 | -€152,096 | -51.8% |
| Deferred charges and accrued income | 490/1 | €1,397 | €1,808 | +€410 | +29.4% |
| Total equity and liabilities | 10/49 | €4,824,946 | €4,980,383 | +€155,437 | +3.2% |
| Equity | 10/15 | €4,775,309 | €4,897,630 | +€122,321 | +2.6% |
| Contributions | 10/11 | €14,542 | €14,542 | = | 0.0% |
| Revaluation surpluses | 12 | €6,082 | €6,082 | = | 0.0% |
| Reserves | 13 | €4,754,220 | €4,876,541 | +€122,321 | +2.6% |
| Tax-exempt reserves | 132 | €481 | €481 | = | 0.0% |
| Distributable reserves | 133 | €4,753,738 | €4,876,059 | +€122,321 | +2.6% |
| Profit (loss) carried forward | 14 | €466 | €466 | = | 0.0% |
| Amounts payable | 17/49 | €49,636 | €82,752 | +€33,116 | +66.7% |
| Amounts payable within one year | 42/48 | €49,636 | €82,752 | +€33,116 | +66.7% |
| Trade debts | 44 | €30,667 | €26,993 | -€3,673 | -12.0% |
| Suppliers | 440/4 | €30,667 | €26,993 | -€3,673 | -12.0% |
| Taxes, remuneration and social security | 45 | €18,970 | €38,759 | +€19,789 | +104% |
| Taxes | 450/3 | €18,970 | €38,759 | +€19,789 | +104% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,832 | €75,470 | +€38,639 | +105% |
| Other operating charges | 640/8 | €6,717 | €10,555 | +€3,838 | +57.1% |
| Gross operating margin | 9900 | €238,505 | €229,271 | -€9,234 | -3.9% |
| Operating profit (loss) | 9901 | €194,956 | €143,246 | -€51,711 | -26.5% |
| Financial income | 75/76B | €41,022 | €46,127 | +€5,105 | +12.4% |
| Recurring financial income | 75 | €41,022 | €46,127 | +€5,105 | +12.4% |
| Financial charges | 65/66B | €57 | -€214 | -€271 | |
| Recurring financial charges | 65 | €57 | -€214 | -€271 | |
| Profit (loss) for the period before taxes | 9903 | €235,921 | €189,586 | -€46,335 | -19.6% |
| Income taxes | 67/77 | €56,561 | €50,265 | -€6,295 | -11.1% |
| Profit (loss) for the period | 9904 | €179,360 | €139,321 | -€40,039 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €179,360 | €139,321 | -€40,039 | -22.3% |
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 26 October 2026 via checked.be.