AUTOPUNT: 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.
AUTOPUNT
Largest movements
- Receivables after one year +€68,974
up €68,974 (+83.3%), from €82,844 to €151,818
- Stocks and contracts -€43,345
down €43,345 (-16.0%), from €271,057 to €227,712
- Tangible fixed assets -€17,889
down €17,889 (-2.7%), from €670,658 to €652,770
of which Land and buildings: -€37,408
- Receivables within one year -€15,438
down €15,438 (-12.2%), from €126,255 to €110,816
of which Trade receivables: -€13,567
- Short-term financial debts -€95,000
no longer reported in 2025 (was €95,000)
- Other debts +€33,516
up €33,516 (+27.5%), from €121,954 to €155,470
- Current portion of long-term debt +€18,127
up €18,127 (+41.7%), from €43,494 to €61,621
- Debts after one year +€17,049
up €17,049 (+2.6%), from €646,926 to €663,975
- Depreciation +€8,409
up €8,409 (+21.5%), from €39,090 to €47,498
- Staff costs +€7,430
up €7,430 (+11.1%), from €66,832 to €74,262
- Gross operating margin +€6,416
up €6,416 (+3.7%), from €175,133 to €181,548
- Financial charges +€3,722
up €3,722 (+10.1%), from €36,735 to €40,456
- Other operating charges +€2,117
up €2,117 (+37.9%), from €5,580 to €7,697
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 | €1,200,508 | €1,185,258 | -€15,250 | -1.3% |
| Fixed assets | 21/28 | €670,920 | €653,032 | -€17,889 | -2.7% |
| Tangible fixed assets | 22/27 | €670,658 | €652,770 | -€17,889 | -2.7% |
| Land and buildings | 22 | €669,391 | €631,983 | -€37,408 | -5.6% |
| Plant, machinery and equipment | 23 | €1,267 | €2,445 | +€1,178 | +92.9% |
| Furniture and vehicles | 24 | - | €18,342 | +€18,342 | |
| Financial fixed assets | 28 | €262 | €262 | = | 0.0% |
| Current assets | 29/58 | €529,588 | €532,226 | +€2,638 | +0.5% |
| Amounts receivable after more than one year | 29 | €82,844 | €151,818 | +€68,974 | +83.3% |
| Other amounts receivable | 291 | €82,844 | €151,818 | +€68,974 | +83.3% |
| Stocks and contracts in progress | 3 | €271,057 | €227,712 | -€43,345 | -16.0% |
| Stocks | 30/36 | €271,057 | €227,712 | -€43,345 | -16.0% |
| Amounts receivable within one year | 40/41 | €126,255 | €110,816 | -€15,438 | -12.2% |
| Trade receivables | 40 | €124,139 | €110,572 | -€13,567 | -10.9% |
| Other amounts receivable | 41 | €2,116 | €245 | -€1,871 | -88.4% |
| Cash at bank and in hand | 54/58 | €46,977 | €36,114 | -€10,863 | -23.1% |
| Deferred charges and accrued income | 490/1 | €2,455 | €5,766 | +€3,311 | +135% |
| Total equity and liabilities | 10/49 | €1,200,508 | €1,185,258 | -€15,250 | -1.3% |
| Equity | 10/15 | €197,758 | €206,061 | +€8,303 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,558 | €199,861 | +€8,303 | +4.3% |
| Distributable reserves | 133 | €191,558 | €199,861 | +€8,303 | +4.3% |
| Amounts payable | 17/49 | €1,002,750 | €979,197 | -€23,554 | -2.3% |
| Amounts payable after more than one year | 17 | €646,926 | €663,975 | +€17,049 | +2.6% |
| Financial debts | 170/4 | €646,926 | €663,975 | +€17,049 | +2.6% |
| Amounts payable within one year | 42/48 | €330,019 | €283,934 | -€46,085 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €43,494 | €61,621 | +€18,127 | +41.7% |
| Financial debts | 43 | €95,000 | - | -€95,000 | |
| Credit institutions | 430/8 | €95,000 | - | -€95,000 | |
| Trade debts | 44 | €47,503 | €40,058 | -€7,445 | -15.7% |
| Suppliers | 440/4 | €47,503 | €40,058 | -€7,445 | -15.7% |
| Taxes, remuneration and social security | 45 | €22,068 | €26,785 | +€4,716 | +21.4% |
| Taxes | 450/3 | €14,365 | €19,576 | +€5,211 | +36.3% |
| Remuneration and social security | 454/9 | €7,703 | €7,209 | -€494 | -6.4% |
| Other amounts payable | 47/48 | €121,954 | €155,470 | +€33,516 | +27.5% |
| Accrued charges and deferred income | 492/3 | €25,806 | €31,289 | +€5,483 | +21.2% |
| Remuneration, social security and pensions | 62 | €66,832 | €74,262 | +€7,430 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,090 | €47,498 | +€8,409 | +21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €295 | - | -€295 | |
| Other operating charges | 640/8 | €5,580 | €7,697 | +€2,117 | +37.9% |
| Gross operating margin | 9900 | €175,133 | €181,548 | +€6,416 | +3.7% |
| Operating profit (loss) | 9901 | €63,336 | €52,091 | -€11,245 | -17.8% |
| Financial income | 75/76B | €1,086 | €2,862 | +€1,776 | +164% |
| Recurring financial income | 75 | €1,086 | €2,862 | +€1,776 | +164% |
| Financial charges | 65/66B | €36,735 | €40,456 | +€3,722 | +10.1% |
| Recurring financial charges | 65 | €36,735 | €40,456 | +€3,722 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €27,687 | €14,497 | -€13,190 | -47.6% |
| Income taxes | 67/77 | €6,422 | €6,193 | -€228 | -3.6% |
| Profit (loss) for the period | 9904 | €21,265 | €8,303 | -€12,962 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,265 | €8,303 | -€12,962 | -61.0% |
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 14 October 2026 via checked.be.