Autos Fima: 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 Fima
Largest movements
- Stocks and contracts +€40,792
up €40,792 (+28.3%), from €144,214 to €185,006
of which Stocks: +€185,006
- Receivables within one year +€24,538
up €24,538 (+13.5%), from €182,312 to €206,850
of which Trade receivables: +€31,181
- Profit (loss) carried forward +€48,364
up €48,364 (+46.3%), from €104,453 to €152,817
- Trade debts +€15,618
up €15,618 (+120%), from €13,006 to €28,624
- Gross operating margin +€42,806
up €42,806 (+185%), from €23,156 to €65,962
- Financial charges -€1,523
down €1,523 (-9.5%), from €16,095 to €14,572
- Other operating charges +€994
up €994 (+74.0%), from €1,343 to €2,337
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 | €366,070 | €430,696 | +€64,625 | +17.7% |
| Fixed assets | 21/28 | €2,621 | €1,893 | -€729 | -27.8% |
| Tangible fixed assets | 22/27 | €1,526 | €797 | -€729 | -47.8% |
| Furniture and vehicles | 24 | €1,526 | €797 | -€729 | -47.8% |
| Financial fixed assets | 28 | €1,096 | €1,096 | = | 0.0% |
| Current assets | 29/58 | €363,449 | €428,803 | +€65,354 | +18.0% |
| Amounts receivable after more than one year | 29 | €35,000 | €36,500 | +€1,500 | +4.3% |
| Trade receivables | 290 | €35,000 | €36,500 | +€1,500 | +4.3% |
| Stocks and contracts in progress | 3 | €144,214 | €185,006 | +€40,792 | +28.3% |
| Stocks | 30/36 | - | €185,006 | +€185,006 | |
| Contracts in progress | 37 | €144,214 | - | -€144,214 | |
| Amounts receivable within one year | 40/41 | €182,312 | €206,850 | +€24,538 | +13.5% |
| Trade receivables | 40 | €168,384 | €199,565 | +€31,181 | +18.5% |
| Other amounts receivable | 41 | €13,928 | €7,285 | -€6,643 | -47.7% |
| Cash at bank and in hand | 54/58 | €918 | €331 | -€587 | -64.0% |
| Deferred charges and accrued income | 490/1 | €1,005 | €117 | -€888 | -88.4% |
| Total equity and liabilities | 10/49 | €366,070 | €430,696 | +€64,625 | +17.7% |
| Equity | 10/15 | €173,084 | €221,448 | +€48,364 | +27.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,658 | €6,658 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,658 | €6,658 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Other | 1319 | €461 | €461 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,453 | €152,817 | +€48,364 | +46.3% |
| Amounts payable | 17/49 | €192,986 | €209,247 | +€16,261 | +8.4% |
| Amounts payable within one year | 42/48 | €192,986 | €209,247 | +€16,261 | +8.4% |
| Financial debts | 43 | €177,050 | €173,219 | -€3,831 | -2.2% |
| Credit institutions | 430/8 | €177,050 | €173,219 | -€3,831 | -2.2% |
| Trade debts | 44 | €13,006 | €28,624 | +€15,618 | +120% |
| Suppliers | 440/4 | €13,006 | €28,624 | +€15,618 | +120% |
| Advances received on contracts in progress | 46 | €1,750 | €3,850 | +€2,100 | +120% |
| Taxes, remuneration and social security | 45 | - | €3,554 | +€3,554 | |
| Taxes | 450/3 | - | €3,554 | +€3,554 | |
| Other amounts payable | 47/48 | €1,180 | - | -€1,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €729 | -€284 | -28.0% |
| Other operating charges | 640/8 | €1,343 | €2,337 | +€994 | +74.0% |
| Gross operating margin | 9900 | €23,156 | €65,962 | +€42,806 | +185% |
| Operating profit (loss) | 9901 | €20,801 | €62,896 | +€42,095 | +202% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €16,095 | €14,572 | -€1,523 | -9.5% |
| Recurring financial charges | 65 | €16,095 | €14,572 | -€1,523 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €4,706 | €48,364 | +€43,658 | +928% |
| Profit (loss) for the period | 9904 | €4,706 | €48,364 | +€43,658 | +928% |
| Profit (loss) for the period to be appropriated | 9905 | €4,706 | €48,364 | +€43,658 | +928% |
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 23 October 2026 via checked.be.