AUTOS 240: 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.
AUTOS 240
Largest movements
- Tangible fixed assets +€661,660
up €661,660 (+40.5%), from €1.6m to €2.3m
of which Leasing and similar rights: +€402,894
- Receivables within one year +€248,910
up €248,910 (+90.5%), from €274,932 to €523,842
of which Trade receivables: +€215,893
- Cash +€31,929
up €31,929 (+69.3%), from €46,051 to €77,981
mainly Debts after one year (+€423,858) and Depreciation (+€284,876)
- Debts after one year +€423,858
up €423,858 (+34.5%), from €1.2m to €1.7m
- Trade debts +€199,979
up €199,979 (+406.0%), from €49,254 to €249,233
- Reserves +€164,500
up €164,500 (+161.5%), from €101,859 to €266,359
of which Distributable reserves: +€164,500
- Current portion of long-term debt +€89,283
up €89,283 (+43.0%), from €207,875 to €297,158
- Tax, wage and social debts +€51,472
up €51,472 (+58.3%), from €88,286 to €139,758
of which Taxes: +€38,305
- Gross operating margin +€391,705
up €391,705 (+54.2%), from €722,639 to €1.1m
- Staff costs +€158,212
up €158,212 (+53.6%), from €295,295 to €453,507
- Taxes +€56,893
up €56,893 (+518.9%), from €10,963 to €67,856
- Depreciation +€25,725
up €25,725 (+9.9%), from €259,152 to €284,876
- Financial charges +€24,260
up €24,260 (+46.6%), from €52,065 to €76,325
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.
Cash bridge derived
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 | €1,976,989 | €2,919,010 | +€942,021 | +47.6% |
| Fixed assets | 21/28 | €1,633,770 | €2,297,700 | +€663,930 | +40.6% |
| Tangible fixed assets | 22/27 | €1,633,455 | €2,295,115 | +€661,660 | +40.5% |
| Land and buildings | 22 | €1,382,463 | €1,357,466 | -€24,996 | -1.8% |
| Plant, machinery and equipment | 23 | €7,629 | €15,292 | +€7,663 | +100.4% |
| Furniture and vehicles | 24 | €160,389 | €436,415 | +€276,026 | +172.1% |
| Leasing and similar rights | 25 | €54,505 | €457,399 | +€402,894 | +739.2% |
| Other tangible fixed assets | 26 | €28,470 | €28,543 | +€73 | +0.3% |
| Financial fixed assets | 28 | €315 | €2,585 | +€2,270 | +720.6% |
| Current assets | 29/58 | €343,219 | €621,310 | +€278,091 | +81.0% |
| Amounts receivable within one year | 40/41 | €274,932 | €523,842 | +€248,910 | +90.5% |
| Trade receivables | 40 | €248,418 | €464,311 | +€215,893 | +86.9% |
| Other amounts receivable | 41 | €26,513 | €59,531 | +€33,017 | +124.5% |
| Cash at bank and in hand | 54/58 | €46,051 | €77,981 | +€31,929 | +69.3% |
| Deferred charges and accrued income | 490/1 | €22,236 | €19,488 | -€2,749 | -12.4% |
| Total equity and liabilities | 10/49 | €1,976,989 | €2,919,010 | +€942,021 | +47.6% |
| Equity | 10/15 | €336,038 | €500,705 | +€164,666 | +49.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €101,859 | €266,359 | +€164,500 | +161.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €96,859 | €261,359 | +€164,500 | +169.8% |
| Profit (loss) carried forward | 14 | €215,587 | €215,753 | +€166 | +0.1% |
| Amounts payable | 17/49 | €1,640,951 | €2,418,306 | +€777,354 | +47.4% |
| Amounts payable after more than one year | 17 | €1,229,809 | €1,653,667 | +€423,858 | +34.5% |
| Financial debts | 170/4 | €1,229,809 | €1,653,667 | +€423,858 | +34.5% |
| Amounts payable within one year | 42/48 | €392,793 | €763,339 | +€370,546 | +94.3% |
| Current portion of amounts payable after more than one year | 42 | €207,875 | €297,158 | +€89,283 | +43.0% |
| Financial debts | 43 | €47,124 | €76,203 | +€29,079 | +61.7% |
| Credit institutions | 430/8 | €43,217 | €72,307 | +€29,090 | +67.3% |
| Other loans | 439 | €3,907 | €3,895 | -€11 | -0.3% |
| Trade debts | 44 | €49,254 | €249,233 | +€199,979 | +406.0% |
| Suppliers | 440/4 | €49,254 | €249,233 | +€199,979 | +406.0% |
| Taxes, remuneration and social security | 45 | €88,286 | €139,758 | +€51,472 | +58.3% |
| Taxes | 450/3 | €47,417 | €85,721 | +€38,305 | +80.8% |
| Remuneration and social security | 454/9 | €40,869 | €54,036 | +€13,167 | +32.2% |
| Other amounts payable | 47/48 | €254 | €987 | +€733 | +289.0% |
| Accrued charges and deferred income | 492/3 | €18,350 | €1,300 | -€17,050 | -92.9% |
| Non-recurring operating income | 76A | €51,584 | €45,178 | -€6,405 | -12.4% |
| Remuneration, social security and pensions | 62 | €295,295 | €453,507 | +€158,212 | +53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259,152 | €284,876 | +€25,725 | +9.9% |
| Other operating charges | 640/8 | €65,422 | €58,028 | -€7,394 | -11.3% |
| Non-recurring operating charges | 66A | €2,750 | €0 | -€2,750 | -100.0% |
| Gross operating margin | 9900 | €722,639 | €1,114,344 | +€391,705 | +54.2% |
| Operating profit (loss) | 9901 | €100,021 | €317,932 | +€217,911 | +217.9% |
| Financial income | 75/76B | €0 | €915 | +€915 | |
| Recurring financial income | 75 | €0 | €915 | +€915 | |
| Financial charges | 65/66B | €52,065 | €76,325 | +€24,260 | +46.6% |
| Recurring financial charges | 65 | €52,065 | €76,325 | +€24,260 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €47,956 | €242,523 | +€194,567 | +405.7% |
| Income taxes | 67/77 | €10,963 | €67,856 | +€56,893 | +518.9% |
| Profit (loss) for the period | 9904 | €36,993 | €174,666 | +€137,674 | +372.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,993 | €174,666 | +€137,674 | +372.2% |
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 12 October 2026 via checked.be.