AUTOTOP A&Y: 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.
AUTOTOP A&Y
Largest movements
- Cash +€41,881
up €41,881 (+1,099%), from €3,812 to €45,693
- Receivables within one year -€5,798
no longer reported in 2024 (was €5,798)
- Tangible fixed assets -€2,048
down €2,048 (-71.0%), from €2,886 to €838
of which Other tangible fixed assets: -€2,580
- Tax, wage and social debts +€21,141
up €21,141 (+238%), from €8,868 to €30,009
of which Taxes: +€21,188
- Profit (loss) carried forward +€8,777
up €8,777 (+47.1%), from -€18,616 to -€9,840
- Trade debts +€6,025
up €6,025 (+487%), from €1,237 to €7,262
- Advances received -€1,052
no longer reported in 2024 (was €1,052)
- Other debts -€856
no longer reported in 2024 (was €856)
- Gross operating margin +€1,455
up €1,455 (+144%), from €1,007 to €2,462
- Depreciation +€838
up €838 (+151%), from €554 to €1,392
- Other operating charges -€630
no longer reported in 2024 (was €630)
- Staff costs -€606
no longer reported in 2024 (was €606)
- Financial charges -€96
down €96 (-35.9%), from €268 to €172
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,496 | €46,531 | +€34,035 | +272% |
| Fixed assets | 21/28 | €2,886 | €838 | -€2,048 | -71.0% |
| Tangible fixed assets | 22/27 | €2,886 | €838 | -€2,048 | -71.0% |
| Furniture and vehicles | 24 | - | €532 | +€532 | |
| Other tangible fixed assets | 26 | €2,886 | €306 | -€2,580 | -89.4% |
| Current assets | 29/58 | €9,610 | €45,693 | +€36,083 | +375% |
| Amounts receivable within one year | 40/41 | €5,798 | - | -€5,798 | |
| Trade receivables | 40 | €5,798 | - | -€5,798 | |
| Cash at bank and in hand | 54/58 | €3,812 | €45,693 | +€41,881 | +1,099% |
| Total equity and liabilities | 10/49 | €12,496 | €46,531 | +€34,035 | +272% |
| Equity | 10/15 | €484 | €9,260 | +€8,777 | +1,814% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,616 | -€9,840 | +€8,777 | +47.1% |
| Amounts payable | 17/49 | €12,012 | €37,271 | +€25,258 | +210% |
| Amounts payable within one year | 42/48 | €12,012 | €37,271 | +€25,258 | +210% |
| Trade debts | 44 | €1,237 | €7,262 | +€6,025 | +487% |
| Suppliers | 440/4 | €1,237 | €7,262 | +€6,025 | +487% |
| Advances received on contracts in progress | 46 | €1,052 | - | -€1,052 | |
| Taxes, remuneration and social security | 45 | €8,868 | €30,009 | +€21,141 | +238% |
| Taxes | 450/3 | €8,821 | €30,009 | +€21,188 | +240% |
| Remuneration and social security | 454/9 | €47 | - | -€47 | |
| Other amounts payable | 47/48 | €856 | - | -€856 | |
| Remuneration, social security and pensions | 62 | €606 | - | -€606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €1,392 | +€838 | +151% |
| Other operating charges | 640/8 | €630 | - | -€630 | |
| Non-recurring operating charges | 66A | €1,331 | - | -€1,331 | |
| Gross operating margin | 9900 | €1,007 | €2,462 | +€1,455 | +144% |
| Operating profit (loss) | 9901 | -€2,113 | €1,070 | +€3,183 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €268 | €172 | -€96 | -35.9% |
| Recurring financial charges | 65 | €268 | €172 | -€96 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,380 | €898 | +€3,278 | |
| Profit (loss) for the period | 9904 | -€2,380 | €898 | +€3,278 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,380 | €898 | +€3,278 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.