AUTOTEC: what changed
Two fiscal 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.
AUTOTEC
Largest movements
- Cash +€299,180
up €299,180 (+155.5%), from €192,411 to €491,591
mainly Net result for the year (+€183,383) and Receivables within one year (+€118,201)
- Receivables within one year -€118,201
down €118,201 (-46.4%), from €254,831 to €136,630
of which Trade receivables: -€118,201
- Tangible fixed assets -€38,977
down €38,977 (-17.4%), from €224,226 to €185,249
- Stocks and contracts -€31,812
down €31,812 (-71.9%), from €44,259 to €12,447
- Other debts +€84,282
up €84,282 (+104.0%), from €81,046 to €165,329
- Reserves +€18,054
up €18,054 (+3.9%), from €462,877 to €480,931
- Tax, wage and social debts +€13,916
up €13,916 (+30.6%), from €45,501 to €59,417
of which Taxes: +€15,079
- Gross operating margin +€70,487
up €70,487 (+19.6%), from €359,780 to €430,268
- Staff costs +€19,133
up €19,133 (+17.0%), from €112,837 to €131,971
- Taxes +€17,249
up €17,249 (+29.4%), from €58,632 to €75,881
- Depreciation -€7,090
down €7,090 (-15.3%), from €46,486 to €39,395
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €720,820 | €830,438 | +€109,619 | +15.2% |
| Fixed assets | 21/28 | €224,644 | €185,249 | -€39,395 | -17.5% |
| Intangible fixed assets | 21 | €418 | - | -€418 | |
| Tangible fixed assets | 22/27 | €224,226 | €185,249 | -€38,977 | -17.4% |
| Land and buildings | 22 | €178,528 | €163,556 | -€14,972 | -8.4% |
| Plant, machinery and equipment | 23 | €20,743 | €13,411 | -€7,332 | -35.3% |
| Furniture and vehicles | 24 | €24,955 | €8,281 | -€16,673 | -66.8% |
| Current assets | 29/58 | €496,176 | €645,190 | +€149,014 | +30.0% |
| Stocks and contracts in progress | 3 | €44,259 | €12,447 | -€31,812 | -71.9% |
| Stocks | 30/36 | €44,259 | €12,447 | -€31,812 | -71.9% |
| Amounts receivable within one year | 40/41 | €254,831 | €136,630 | -€118,201 | -46.4% |
| Trade receivables | 40 | €248,463 | €130,263 | -€118,201 | -47.6% |
| Other amounts receivable | 41 | €6,368 | €6,368 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €192,411 | €491,591 | +€299,180 | +155.5% |
| Deferred charges and accrued income | 490/1 | €4,674 | €4,521 | -€153 | -3.3% |
| Total equity and liabilities | 10/49 | €720,820 | €830,438 | +€109,619 | +15.2% |
| Equity | 10/15 | €577,046 | €595,101 | +€18,054 | +3.1% |
| Contributions | 10/11 | €18,850 | €18,850 | = | 0.0% |
| Reserves | 13 | €462,877 | €480,931 | +€18,054 | +3.9% |
| Distributable reserves | 133 | €462,877 | €480,931 | +€18,054 | +3.9% |
| Profit (loss) carried forward | 14 | €95,319 | €95,319 | = | 0.0% |
| Amounts payable | 17/49 | €143,773 | €235,338 | +€91,564 | +63.7% |
| Amounts payable after more than one year | 17 | €5,235 | - | -€5,235 | |
| Financial debts | 170/4 | €5,235 | - | -€5,235 | |
| Amounts payable within one year | 42/48 | €138,539 | €235,338 | +€96,799 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | €8,749 | €5,235 | -€3,514 | -40.2% |
| Trade debts | 44 | €3,243 | €5,357 | +€2,114 | +65.2% |
| Suppliers | 440/4 | €3,243 | €5,357 | +€2,114 | +65.2% |
| Taxes, remuneration and social security | 45 | €45,501 | €59,417 | +€13,916 | +30.6% |
| Taxes | 450/3 | €31,548 | €46,626 | +€15,079 | +47.8% |
| Remuneration and social security | 454/9 | €13,953 | €12,791 | -€1,162 | -8.3% |
| Other amounts payable | 47/48 | €81,046 | €165,329 | +€84,282 | +104.0% |
| Remuneration, social security and pensions | 62 | €112,837 | €131,971 | +€19,133 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,486 | €39,395 | -€7,090 | -15.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,670 | - | +€2,670 | |
| Other operating charges | 640/8 | €1,840 | €1,932 | +€92 | +5.0% |
| Gross operating margin | 9900 | €359,780 | €430,268 | +€70,487 | +19.6% |
| Operating profit (loss) | 9901 | €201,287 | €256,970 | +€55,683 | +27.7% |
| Financial income | 75/76B | €3,613 | €3,335 | -€278 | -7.7% |
| Recurring financial income | 75 | €3,613 | €3,335 | -€278 | -7.7% |
| Financial charges | 65/66B | €1,310 | €1,041 | -€270 | -20.6% |
| Recurring financial charges | 65 | €1,310 | €1,041 | -€270 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €203,589 | €259,264 | +€55,675 | +27.3% |
| Income taxes | 67/77 | €58,632 | €75,881 | +€17,249 | +29.4% |
| Profit (loss) for the period | 9904 | €144,957 | €183,383 | +€38,426 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €144,957 | €183,383 | +€38,426 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2025 and 31 May 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.