AUTOPLUS: 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.
AUTOPLUS
Largest movements
- Stocks and contracts -€46,789
down €46,789 (-11.4%), from €410,578 to €363,789
- Receivables within one year +€38,466
up €38,466 (+14.4%), from €267,119 to €305,584
of which Trade receivables: +€41,530
- Deferred charges and accrued income -€28,713
down €28,713 (-85.0%), from €33,787 to €5,074
- Cash +€8,879
up €8,879 (+145%), from €6,112 to €14,990
mainly Current portion of long-term debt (+€126,498) and Stocks and contracts (+€46,789)
- Debts after one year -€130,562
down €130,562 (-50.9%), from €256,270 to €125,709
- Current portion of long-term debt +€126,498
up €126,498 (+2,172%), from €5,825 to €132,323
- Trade debts -€45,775
down €45,775 (-16.8%), from €273,138 to €227,363
- Tax, wage and social debts +€25,992
up €25,992 (+110%), from €23,587 to €49,579
of which Remuneration and social security: +€18,001
- Gross operating margin +€45,279
up €45,279 (+36.9%), from €122,561 to €167,840
- Staff costs +€31,392
up €31,392 (+42.6%), from €73,635 to €105,027
- Depreciation -€18,380
down €18,380 (-54.0%), from €34,023 to €15,644
- Financial charges +€13,430
up €13,430 (+78.5%), from €17,113 to €30,543
- Taxes -€7,465
down €7,465 (-70.6%), from €10,581 to €3,116
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 | €837,294 | €808,733 | -€28,561 | -3.4% |
| Formation expenses | 20 | €2,006 | €802 | -€1,204 | -60.0% |
| Fixed assets | 21/28 | €117,693 | €118,494 | +€801 | +0.7% |
| Intangible fixed assets | 21 | €49,967 | €43,967 | -€6,000 | -12.0% |
| Tangible fixed assets | 22/27 | €60,638 | €67,439 | +€6,801 | +11.2% |
| Plant, machinery and equipment | 23 | €3,815 | €461 | -€3,354 | -87.9% |
| Furniture and vehicles | 24 | €47,324 | €56,183 | +€8,859 | +18.7% |
| Other tangible fixed assets | 26 | €9,499 | €10,795 | +€1,296 | +13.6% |
| Financial fixed assets | 28 | €7,088 | €7,088 | = | 0.0% |
| Current assets | 29/58 | €717,595 | €689,437 | -€28,158 | -3.9% |
| Stocks and contracts in progress | 3 | €410,578 | €363,789 | -€46,789 | -11.4% |
| Stocks | 30/36 | €410,578 | €363,789 | -€46,789 | -11.4% |
| Amounts receivable within one year | 40/41 | €267,119 | €305,584 | +€38,466 | +14.4% |
| Trade receivables | 40 | €264,055 | €305,584 | +€41,530 | +15.7% |
| Other amounts receivable | 41 | €3,064 | - | -€3,064 | |
| Cash at bank and in hand | 54/58 | €6,112 | €14,990 | +€8,879 | +145% |
| Deferred charges and accrued income | 490/1 | €33,787 | €5,074 | -€28,713 | -85.0% |
| Total equity and liabilities | 10/49 | €837,294 | €808,733 | -€28,561 | -3.4% |
| Equity | 10/15 | €140,703 | €144,840 | +€4,137 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,103 | €126,240 | +€4,137 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,650 | €16,650 | = | 0.0% |
| Distributable reserves | 133 | €103,593 | €107,730 | +€4,137 | +4.0% |
| Amounts payable | 17/49 | €696,591 | €663,893 | -€32,698 | -4.7% |
| Amounts payable after more than one year | 17 | €256,270 | €125,709 | -€130,562 | -50.9% |
| Financial debts | 170/4 | €256,270 | €125,709 | -€130,562 | -50.9% |
| Amounts payable within one year | 42/48 | €440,320 | €538,184 | +€97,864 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €5,825 | €132,323 | +€126,498 | +2,172% |
| Financial debts | 43 | €35,893 | €29,893 | -€6,000 | -16.7% |
| Credit institutions | 430/8 | €35,893 | - | -€35,893 | |
| Other loans | 439 | - | €29,893 | +€29,893 | |
| Trade debts | 44 | €273,138 | €227,363 | -€45,775 | -16.8% |
| Suppliers | 440/4 | €273,138 | €227,363 | -€45,775 | -16.8% |
| Advances received on contracts in progress | 46 | €172 | - | -€172 | |
| Taxes, remuneration and social security | 45 | €23,587 | €49,579 | +€25,992 | +110% |
| Taxes | 450/3 | €8,978 | €16,969 | +€7,991 | +89.0% |
| Remuneration and social security | 454/9 | €14,609 | €32,610 | +€18,001 | +123% |
| Other amounts payable | 47/48 | €101,705 | €99,026 | -€2,679 | -2.6% |
| Remuneration, social security and pensions | 62 | €73,635 | €105,027 | +€31,392 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,023 | €15,644 | -€18,380 | -54.0% |
| Other operating charges | 640/8 | €2,866 | €2,412 | -€454 | -15.8% |
| Non-recurring operating charges | 66A | - | €7,014 | +€7,014 | |
| Gross operating margin | 9900 | €122,561 | €167,840 | +€45,279 | +36.9% |
| Operating profit (loss) | 9901 | €12,037 | €37,744 | +€25,708 | +214% |
| Financial income | 75/76B | €549 | €52 | -€497 | -90.5% |
| Recurring financial income | 75 | €549 | €52 | -€497 | -90.5% |
| Financial charges | 65/66B | €17,113 | €30,543 | +€13,430 | +78.5% |
| Recurring financial charges | 65 | €17,113 | €30,543 | +€13,430 | +78.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,528 | €7,253 | +€11,781 | |
| Income taxes | 67/77 | €10,581 | €3,116 | -€7,465 | -70.6% |
| Profit (loss) for the period | 9904 | -€15,109 | €4,137 | +€19,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,109 | €4,137 | +€19,246 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.