AUTOS SERVICES LEYON: 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 SERVICES LEYON
Largest movements
- Cash +€123,479
up €123,479 (+50.6%), from €243,927 to €367,406
mainly Net result for the year (+€78,427) and Depreciation (+€59,521)
- Tangible fixed assets -€37,769
down €37,769 (-6.6%), from €569,068 to €531,299
of which Land and buildings: -€47,258
- Receivables within one year +€24,303
up €24,303 (+18.3%), from €132,732 to €157,035
of which Trade receivables: +€24,449
- Profit (loss) carried forward +€78,427
up €78,427 (+29.8%), from €262,941 to €341,368
- Debts after one year -€67,194
down €67,194 (-21.6%), from €311,424 to €244,229
- Trade debts +€53,943
up €53,943 (+45.8%), from €117,784 to €171,727
- Other debts +€51,083
up €51,083 (+97.0%), from €52,646 to €103,729
- Gross operating margin +€80,435
up €80,435 (+33.7%), from €238,889 to €319,324
- Staff costs +€49,696
up €49,696 (+57.9%), from €85,814 to €135,510
- Taxes +€7,450
up €7,450 (+52.2%), from €14,282 to €21,731
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 | €973,990 | €1,084,251 | +€110,261 | +11.3% |
| Fixed assets | 21/28 | €589,068 | €551,299 | -€37,769 | -6.4% |
| Intangible fixed assets | 21 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €569,068 | €531,299 | -€37,769 | -6.6% |
| Land and buildings | 22 | €540,403 | €493,145 | -€47,258 | -8.7% |
| Plant, machinery and equipment | 23 | €24,561 | €32,377 | +€7,816 | +31.8% |
| Furniture and vehicles | 24 | €4,104 | €5,777 | +€1,673 | +40.8% |
| Current assets | 29/58 | €384,922 | €532,952 | +€148,030 | +38.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €132,732 | €157,035 | +€24,303 | +18.3% |
| Trade receivables | 40 | €132,586 | €157,035 | +€24,449 | +18.4% |
| Other amounts receivable | 41 | €146 | - | -€146 | |
| Cash at bank and in hand | 54/58 | €243,927 | €367,406 | +€123,479 | +50.6% |
| Deferred charges and accrued income | 490/1 | €3,263 | €3,511 | +€247 | +7.6% |
| Total equity and liabilities | 10/49 | €973,990 | €1,084,251 | +€110,261 | +11.3% |
| Equity | 10/15 | €372,941 | €451,368 | +€78,427 | +21.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,941 | €341,368 | +€78,427 | +29.8% |
| Amounts payable | 17/49 | €601,049 | €632,883 | +€31,834 | +5.3% |
| Amounts payable after more than one year | 17 | €311,424 | €244,229 | -€67,194 | -21.6% |
| Financial debts | 170/4 | €311,424 | €244,229 | -€67,194 | -21.6% |
| Amounts payable within one year | 42/48 | €289,626 | €388,654 | +€99,028 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €69,363 | €67,194 | -€2,169 | -3.1% |
| Trade debts | 44 | €117,784 | €171,727 | +€53,943 | +45.8% |
| Suppliers | 440/4 | €117,784 | €171,727 | +€53,943 | +45.8% |
| Taxes, remuneration and social security | 45 | €49,832 | €46,003 | -€3,828 | -7.7% |
| Taxes | 450/3 | €33,848 | €30,271 | -€3,577 | -10.6% |
| Remuneration and social security | 454/9 | €15,984 | €15,733 | -€251 | -1.6% |
| Other amounts payable | 47/48 | €52,646 | €103,729 | +€51,083 | +97.0% |
| Remuneration, social security and pensions | 62 | €85,814 | €135,510 | +€49,696 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,820 | €59,521 | +€700 | +1.2% |
| Other operating charges | 640/8 | €10,295 | €12,238 | +€1,943 | +18.9% |
| Non-recurring operating charges | 66A | €105 | - | -€105 | |
| Gross operating margin | 9900 | €238,889 | €319,324 | +€80,435 | +33.7% |
| Operating profit (loss) | 9901 | €83,855 | €112,056 | +€28,201 | +33.6% |
| Financial charges | 65/66B | €12,858 | €11,897 | -€961 | -7.5% |
| Recurring financial charges | 65 | €12,858 | €11,897 | -€961 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €70,997 | €100,159 | +€29,162 | +41.1% |
| Income taxes | 67/77 | €14,282 | €21,731 | +€7,450 | +52.2% |
| Profit (loss) for the period | 9904 | €56,715 | €78,427 | +€21,712 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,715 | €78,427 | +€21,712 | +38.3% |
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 29 October 2026 via checked.be.