AUTOS PASSION: 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 PASSION
Largest movements
- Tangible fixed assets +€72,337
up €72,337 (+197%), from €36,754 to €109,091
of which Furniture and vehicles: +€87,504
- Stocks and contracts -€42,105
down €42,105 (-10.1%), from €415,950 to €373,845
- Cash +€37,941
up €37,941 (+84.6%), from €44,873 to €82,814
mainly Debts after one year (+€64,443) and Stocks and contracts (+€42,105)
- Receivables within one year -€20,707
down €20,707 (-44.9%), from €46,143 to €25,436
of which Trade receivables: -€18,669
- Deferred charges and accrued income -€6,610
down €6,610 (-21.8%), from €30,322 to €23,712
- Debts after one year +€64,443
up €64,443 (+772%), from €8,344 to €72,787
- Profit (loss) carried forward -€25,520
new in 2025: -€25,520
- Other debts -€16,918
down €16,918 (-4.2%), from €407,355 to €390,437
- Trade debts +€10,005
up €10,005 (+109%), from €9,142 to €19,146
- Current portion of long-term debt +€8,845
up €8,845 (+61.5%), from €14,383 to €23,228
- Purchases and services -€197,506
down €197,506 (-8.5%), from €2.3m to €2.1m
- Gross operating margin -€32,875
down €32,875 (-62.3%), from €52,762 to €19,887
- Depreciation +€6,880
up €6,880 (+36.3%), from €18,961 to €25,841
- Other operating charges +€5,568
up €5,568 (+63.5%), from €8,776 to €14,345
- Taxes -€2,242
down €2,242 (-58.2%), from €3,849 to €1,608
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 | €574,092 | €614,948 | +€40,856 | +7.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €36,804 | €109,141 | +€72,337 | +197% |
| Tangible fixed assets | 22/27 | €36,754 | €109,091 | +€72,337 | +197% |
| Land and buildings | 22 | €3,005 | €2,474 | -€531 | -17.7% |
| Plant, machinery and equipment | 23 | €4,640 | €4,101 | -€539 | -11.6% |
| Furniture and vehicles | 24 | €5,665 | €93,169 | +€87,504 | +1,545% |
| Leasing and similar rights | 25 | €23,444 | €9,347 | -€14,097 | -60.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €537,289 | €505,807 | -€31,481 | -5.9% |
| Stocks and contracts in progress | 3 | €415,950 | €373,845 | -€42,105 | -10.1% |
| Stocks | 30/36 | €415,950 | €373,845 | -€42,105 | -10.1% |
| Amounts receivable within one year | 40/41 | €46,143 | €25,436 | -€20,707 | -44.9% |
| Trade receivables | 40 | €18,669 | - | -€18,669 | |
| Other amounts receivable | 41 | €27,474 | €25,436 | -€2,038 | -7.4% |
| Cash at bank and in hand | 54/58 | €44,873 | €82,814 | +€37,941 | +84.6% |
| Deferred charges and accrued income | 490/1 | €30,322 | €23,712 | -€6,610 | -21.8% |
| Total equity and liabilities | 10/49 | €574,092 | €614,948 | +€40,856 | +7.1% |
| Equity | 10/15 | €134,868 | €109,349 | -€25,520 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,268 | €116,268 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €114,408 | €114,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,520 | -€25,520 | |
| Amounts payable | 17/49 | €439,224 | €505,599 | +€66,375 | +15.1% |
| Amounts payable after more than one year | 17 | €8,344 | €72,787 | +€64,443 | +772% |
| Financial debts | 170/4 | €8,344 | €72,787 | +€64,443 | +772% |
| Amounts payable within one year | 42/48 | €430,880 | €432,812 | +€1,932 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €14,383 | €23,228 | +€8,845 | +61.5% |
| Trade debts | 44 | €9,142 | €19,146 | +€10,005 | +109% |
| Suppliers | 440/4 | €9,142 | €19,146 | +€10,005 | +109% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €407,355 | €390,437 | -€16,918 | -4.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,315,205 | €2,117,699 | -€197,506 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,961 | €25,841 | +€6,880 | +36.3% |
| Other operating charges | 640/8 | €8,776 | €14,345 | +€5,568 | +63.5% |
| Non-recurring operating charges | 66A | - | €1,815 | +€1,815 | |
| Gross operating margin | 9900 | €52,762 | €19,887 | -€32,875 | -62.3% |
| Operating profit (loss) | 9901 | €25,024 | -€22,114 | -€47,138 | |
| Financial income | 75/76B | €0 | €442 | +€442 | +259,900% |
| Recurring financial income | 75 | €0 | €442 | +€442 | +259,900% |
| Financial charges | 65/66B | €1,358 | €2,240 | +€883 | +65.0% |
| Recurring financial charges | 65 | €1,358 | €2,240 | +€883 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €23,666 | -€23,912 | -€47,578 | |
| Income taxes | 67/77 | €3,849 | €1,608 | -€2,242 | -58.2% |
| Profit (loss) for the period | 9904 | €19,817 | -€25,520 | -€45,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,817 | -€25,520 | -€45,337 |
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 16 October 2026 via checked.be.