B AUTOMOTIVE: 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.
B AUTOMOTIVE
Largest movements
- Stocks and contracts -€26,540
down €26,540 (-45.3%), from €58,612 to €32,072
- Cash +€5,138
up €5,138 (+18.2%), from €28,267 to €33,405
mainly Stocks and contracts (+€26,540) and Depreciation (+€1,748)
- Receivables within one year +€4,788
up €4,788 (+963%), from €497 to €5,286
of which Trade receivables: +€4,500
- Other debts -€19,552
down €19,552 (-36.3%), from €53,863 to €34,311
- Profit (loss) carried forward +€1,658
up €1,658 (+4.7%), from €35,303 to €36,961
- Gross operating margin -€10,447
down €10,447 (-63.4%), from €16,480 to €6,033
- Taxes -€2,236
down €2,236 (-84.4%), from €2,651 to €414
- Depreciation +€338
up €338 (+24.0%), from €1,409 to €1,748
- Other operating charges +€190
up €190 (+11.9%), from €1,591 to €1,781
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 | €94,520 | €77,193 | -€17,327 | -18.3% |
| Formation expenses | 20 | €685 | €233 | -€452 | -66.0% |
| Fixed assets | 21/28 | €5,784 | €5,292 | -€492 | -8.5% |
| Tangible fixed assets | 22/27 | €3,234 | €2,742 | -€492 | -15.2% |
| Furniture and vehicles | 24 | €3,234 | €2,742 | -€492 | -15.2% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €88,051 | €71,668 | -€16,383 | -18.6% |
| Stocks and contracts in progress | 3 | €58,612 | €32,072 | -€26,540 | -45.3% |
| Stocks | 30/36 | €58,612 | €32,072 | -€26,540 | -45.3% |
| Amounts receivable within one year | 40/41 | €497 | €5,286 | +€4,788 | +963% |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Other amounts receivable | 41 | €497 | €786 | +€288 | +58.0% |
| Cash at bank and in hand | 54/58 | €28,267 | €33,405 | +€5,138 | +18.2% |
| Deferred charges and accrued income | 490/1 | €675 | €905 | +€231 | +34.2% |
| Total equity and liabilities | 10/49 | €94,520 | €77,193 | -€17,327 | -18.3% |
| Equity | 10/15 | €38,303 | €39,961 | +€1,658 | +4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,303 | €36,961 | +€1,658 | +4.7% |
| Amounts payable | 17/49 | €56,217 | €37,232 | -€18,985 | -33.8% |
| Amounts payable within one year | 42/48 | €56,217 | €37,232 | -€18,985 | -33.8% |
| Trade debts | 44 | €25 | €575 | +€550 | +2,194% |
| Suppliers | 440/4 | €25 | €575 | +€550 | +2,194% |
| Taxes, remuneration and social security | 45 | €2,328 | €2,346 | +€18 | +0.8% |
| Taxes | 450/3 | €2,328 | €2,346 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €53,863 | €34,311 | -€19,552 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,409 | €1,748 | +€338 | +24.0% |
| Other operating charges | 640/8 | €1,591 | €1,781 | +€190 | +11.9% |
| Non-recurring operating charges | 66A | €50 | €340 | +€290 | +579% |
| Gross operating margin | 9900 | €16,480 | €6,033 | -€10,447 | -63.4% |
| Operating profit (loss) | 9901 | €13,429 | €2,164 | -€11,265 | -83.9% |
| Financial income | 75/76B | €0 | €6 | +€6 | +8,629% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +8,629% |
| Financial charges | 65/66B | €176 | €98 | -€77 | -44.0% |
| Recurring financial charges | 65 | €176 | €98 | -€77 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €13,254 | €2,072 | -€11,182 | -84.4% |
| Income taxes | 67/77 | €2,651 | €414 | -€2,236 | -84.4% |
| Profit (loss) for the period | 9904 | €10,603 | €1,658 | -€8,946 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,603 | €1,658 | -€8,946 | -84.4% |
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 1 November 2026 via checked.be.