AUTORETROSPORT: 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.
AUTORETROSPORT
Largest movements
- Receivables within one year -€34,899
down €34,899 (-79.4%), from €43,959 to €9,060
of which Trade receivables: -€37,449
- Cash +€22,154
up €22,154 (+822%), from €2,696 to €24,850
mainly Receivables within one year (+€34,899) and Other debts (+€23,835)
- Tangible fixed assets -€16,151
down €16,151 (-3.8%), from €429,201 to €413,050
of which Land and buildings: -€15,231
- Investment grants -€36,413
no longer reported in 2024 (was €36,413)
- Debts after one year -€24,539
down €24,539 (-13.1%), from €187,041 to €162,502
- Other debts +€23,835
new in 2024: €23,835
- Profit (loss) carried forward +€12,709
up €12,709 (+16.8%), from €75,497 to €88,206
- Current portion of long-term debt -€5,834
down €5,834 (-15.8%), from €37,001 to €31,167
- Purchases and services +€996,879
new in 2024: €996,879
- Gross operating margin +€33,427
up €33,427 (+166%), from €20,186 to €53,613
- Financial charges +€8,077
up €8,077 (+10,355%), from €78 to €8,155
- Other operating charges +€6,909
up €6,909 (+1,254%), from €551 to €7,460
- Taxes +€4,250
new in 2024: €4,250
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,116 | €447,220 | -€28,896 | -6.1% |
| Fixed assets | 21/28 | €429,461 | €413,310 | -€16,151 | -3.8% |
| Tangible fixed assets | 22/27 | €429,201 | €413,050 | -€16,151 | -3.8% |
| Land and buildings | 22 | €412,410 | €397,179 | -€15,231 | -3.7% |
| Plant, machinery and equipment | 23 | €8,491 | €5,046 | -€3,445 | -40.6% |
| Furniture and vehicles | 24 | - | €3,595 | +€3,595 | |
| Other tangible fixed assets | 26 | €8,300 | €7,230 | -€1,070 | -12.9% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €46,655 | €33,910 | -€12,745 | -27.3% |
| Amounts receivable within one year | 40/41 | €43,959 | €9,060 | -€34,899 | -79.4% |
| Trade receivables | 40 | €37,449 | - | -€37,449 | |
| Other amounts receivable | 41 | €6,510 | €9,060 | +€2,550 | +39.2% |
| Cash at bank and in hand | 54/58 | €2,696 | €24,850 | +€22,154 | +822% |
| Total equity and liabilities | 10/49 | €476,116 | €447,220 | -€28,896 | -6.1% |
| Equity | 10/15 | €119,340 | €95,636 | -€23,704 | -19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,230 | €1,230 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,230 | €1,230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,230 | €1,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,497 | €88,206 | +€12,709 | +16.8% |
| Investment grants | 15 | €36,413 | - | -€36,413 | |
| Amounts payable | 17/49 | €356,776 | €351,585 | -€5,192 | -1.5% |
| Amounts payable after more than one year | 17 | €187,041 | €162,502 | -€24,539 | -13.1% |
| Financial debts | 170/4 | €187,041 | €162,502 | -€24,539 | -13.1% |
| Amounts payable within one year | 42/48 | €169,735 | €189,083 | +€19,348 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €37,001 | €31,167 | -€5,834 | -15.8% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €2,587 | €2,039 | -€548 | -21.2% |
| Suppliers | 440/4 | €2,587 | €2,039 | -€548 | -21.2% |
| Taxes, remuneration and social security | 45 | €5,147 | €7,042 | +€1,895 | +36.8% |
| Taxes | 450/3 | €5,147 | €7,042 | +€1,895 | +36.8% |
| Other amounts payable | 47/48 | - | €23,835 | +€23,835 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €996,879 | +€996,879 | |
| Remuneration, social security and pensions | 62 | - | €94 | +€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,592 | €20,945 | +€1,353 | +6.9% |
| Other operating charges | 640/8 | €551 | €7,460 | +€6,909 | +1,254% |
| Gross operating margin | 9900 | €20,186 | €53,613 | +€33,427 | +166% |
| Operating profit (loss) | 9901 | €43 | €25,114 | +€25,071 | +58,305% |
| Financial income | 75/76B | €1,731 | - | -€1,731 | |
| Recurring financial income | 75 | €1,731 | - | -€1,731 | |
| Financial charges | 65/66B | €78 | €8,155 | +€8,077 | +10,355% |
| Recurring financial charges | 65 | €78 | €8,155 | +€8,077 | +10,355% |
| Profit (loss) for the period before taxes | 9903 | €1,696 | €16,959 | +€15,263 | +900% |
| Income taxes | 67/77 | - | €4,250 | +€4,250 | |
| Profit (loss) for the period | 9904 | €1,696 | €12,709 | +€11,013 | +649% |
| Profit (loss) for the period to be appropriated | 9905 | €1,696 | €12,709 | +€11,013 | +649% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.