AUTOPRODUCTS: 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.
What changed
AUTOPRODUCTS
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€915,957
2024 · €2.4m-€3.3m
Equity
€27.3m
2024 · €28.3m-€915,957
Cash
€5,287
2024 · €4,881+€406
Balance sheet total
€38.9m
2024 · €34.9m+€4.0m
Largest movements
Assets
- Stocks and contracts +€2.1m
up €2.1m (+11.0%), from €18.7m to €20.8m
- Receivables within one year +€1.6m
up €1.6m (+10.3%), from €15.7m to €17.3m
of which Other amounts receivable: +€905,571
Equity and liabilities
- Trade debts +€5.6m
up €5.6m (+102%), from €5.5m to €11.1m
- Profit (loss) carried forward -€915,957
down €915,957 (-11.5%), from €8.0m to €7.0m
- Tax, wage and social debts -€691,446
down €691,446 (-64.4%), from €1.1m to €382,148
of which Taxes: -€886,465
Income statement
- Turnover +€14.9m
up €14.9m (+23.2%), from €64.1m to €78.9m
- Goods and materials +€12.1m
up €12.1m (+17.8%), from €67.9m to €80.0m
of which Purchases: +€18.6m
- Other operating income -€3.6m
down €3.6m (-32.2%), from €11.3m to €7.6m
- Staff costs +€1.2m
up €1.2m (+132%), from €877,918 to €2.0m
- Write-downs +€1.1m
up €1.1m, from -€539,909 to €523,565
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.
Result 2024
€2.4m
Turnover
+€14.9m
Other operating income
-€3.6m
Goods and materials
-€12.1m
Services and other goods
-€876,090
Staff costs
-€1.2m
Depreciation
-€134,527
Write-downs
-€1.1m
Other operating charges
-€34,029
Other operating items
-€14,910
Financial income
+€15,170
Financial charges
-€97,715
Taxes
+€914,431
Result 2025
-€915,957
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€430,760
Investment
-€430,354
Financing
€0
Cash 2024
€4,881
From operations (derived)
+€430,760
Net result for the year
-€915,957
Depreciation
+€157,887
Stocks and contracts
-€2.1m
Receivables within one year
-€1.6m
Deferred charges and accrued income
-€45,937
Trade debts
+€5.6m
Tax, wage and social debts
-€691,446
Accrued charges and deferred income
-€4,363
Investment (derived)
-€430,354
Investment in fixed assets (net)
-€430,354
Cash 2025
€5,287
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,851,399 | €38,852,009 | +€4.0m | +11.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €365,137 | €637,603 | +€272,466 | +74.6% |
| Intangible fixed assets | 21 | €2,047 | €512 | -€1,535 | -75.0% |
| Tangible fixed assets | 22/27 | €363,089 | €637,091 | +€274,002 | +75.5% |
| Plant, machinery and equipment | 23 | €363,089 | €637,091 | +€274,002 | +75.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €34,486,263 | €38,214,406 | +€3.7m | +10.8% |
| Stocks and contracts in progress | 3 | €18,737,307 | €20,800,553 | +€2.1m | +11.0% |
| Stocks | 30/36 | €18,737,307 | €20,800,553 | +€2.1m | +11.0% |
| Goods purchased for resale | 34 | €18,737,307 | €20,800,553 | +€2.1m | +11.0% |
| Amounts receivable within one year | 40/41 | €15,696,556 | €17,315,110 | +€1.6m | +10.3% |
| Trade receivables | 40 | €4,890,756 | €5,603,738 | +€712,983 | +14.6% |
| Other amounts receivable | 41 | €10,805,800 | €11,711,372 | +€905,571 | +8.4% |
| Cash at bank and in hand | 54/58 | €4,881 | €5,287 | +€406 | +8.3% |
| Deferred charges and accrued income | 490/1 | €47,519 | €93,455 | +€45,937 | +96.7% |
| Total equity and liabilities | 10/49 | €34,851,399 | €38,852,009 | +€4.0m | +11.5% |
| Equity | 10/15 | €28,251,061 | €27,335,104 | -€915,957 | -3.2% |
| Contributions | 10/11 | €17,985,897 | €17,985,897 | = | 0.0% |
| Capital | 10 | €17,793,500 | €17,793,500 | = | 0.0% |
| Issued capital | 100 | €17,793,500 | €17,793,500 | = | 0.0% |
| Contributions outside capital | 11 | €192,397 | €192,397 | = | 0.0% |
| Share premium | 1100/10 | €192,397 | €192,397 | = | 0.0% |
| Reserves | 13 | €2,314,095 | €2,314,095 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,795,252 | €1,795,252 | = | 0.0% |
| Legal reserve | 130 | €1,779,350 | €1,779,350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,902 | €15,902 | = | 0.0% |
| Tax-exempt reserves | 132 | €518,844 | €518,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,951,069 | €7,035,112 | -€915,957 | -11.5% |
| Amounts payable | 17/49 | €6,600,338 | €11,516,905 | +€4.9m | +74.5% |
| Amounts payable within one year | 42/48 | €6,550,975 | €11,471,905 | +€4.9m | +75.1% |
| Trade debts | 44 | €5,477,381 | €11,089,757 | +€5.6m | +102% |
| Suppliers | 440/4 | €5,477,381 | €11,089,757 | +€5.6m | +102% |
| Taxes, remuneration and social security | 45 | €1,073,594 | €382,148 | -€691,446 | -64.4% |
| Taxes | 450/3 | €894,228 | €7,763 | -€886,465 | -99.1% |
| Remuneration and social security | 454/9 | €179,367 | €374,385 | +€195,018 | +109% |
| Accrued charges and deferred income | 492/3 | €49,363 | €45,000 | -€4,363 | -8.8% |
| Operating income | 70/76A | €75,321,877 | €86,564,048 | +€11.2m | +14.9% |
| Turnover | 70 | €64,053,317 | €78,928,433 | +€14.9m | +23.2% |
| Other operating income | 74 | €11,268,560 | €7,635,615 | -€3.6m | -32.2% |
| Operating charges | 60/66A | €72,218,524 | €87,583,789 | +€15.4m | +21.3% |
| Goods for resale, raw materials and consumables | 60 | €67,946,294 | €80,027,067 | +€12.1m | +17.8% |
| Purchases | 600/8 | €63,957,341 | €82,567,329 | +€18.6m | +29.1% |
| Change in stocks: decrease (increase) | 609 | €3,988,953 | -€2,540,261 | -€6.5m | |
| Services and other goods | 61 | €3,837,515 | €4,713,605 | +€876,090 | +22.8% |
| Remuneration, social security and pensions | 62 | €877,918 | €2,039,378 | +€1.2m | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,361 | €157,887 | +€134,527 | +576% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€539,909 | €523,565 | +€1.1m | |
| Other operating charges | 640/8 | €73,347 | €107,376 | +€34,029 | +46.4% |
| Non-recurring operating charges | 66A | - | €14,910 | +€14,910 | |
| Operating profit (loss) | 9901 | €3,103,352 | -€1,019,741 | -€4.1m | |
| Financial income | 75/76B | €202,973 | €218,143 | +€15,170 | +7.5% |
| Recurring financial income | 75 | €202,973 | €218,143 | +€15,170 | +7.5% |
| Income from current assets | 751 | €201,472 | €194,968 | -€6,504 | -3.2% |
| Other financial income | 752/9 | €1,501 | €23,175 | +€21,674 | +1,444% |
| Financial charges | 65/66B | €16,644 | €114,359 | +€97,715 | +587% |
| Recurring financial charges | 65 | €16,644 | €114,359 | +€97,715 | +587% |
| Debt charges | 650 | €0 | €104,921 | +€104,921 | +23,315,738% |
| Other financial charges | 652/9 | €16,643 | €9,437 | -€7,206 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €3,289,681 | -€915,957 | -€4.2m | |
| Income taxes | 67/77 | €914,431 | €0 | -€914,431 | -100% |
| Taxes | 670/3 | €914,431 | €0 | -€914,431 | -100% |
| Profit (loss) for the period | 9904 | €2,375,250 | -€915,957 | -€3.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,375,250 | -€915,957 | -€3.3m |
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 13 October 2026 via checked.be.