B & F AUTOCARS: 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 & F AUTOCARS
Largest movements
- Cash -€1.2m
down €1.2m (-72.0%), from €1.6m to €458,329
mainly Current investments (-€1.1m) and Receivables after one year (-€254,173)
- Current investments +€1.1m
up €1.1m (+144%), from €773,424 to €1.9m
- Receivables after one year +€254,173
new in 2025: €254,173
- Receivables within one year -€196,549
down €196,549 (-61.9%), from €317,552 to €121,003
of which Other amounts receivable: -€179,421
- Tangible fixed assets +€55,285
up €55,285 (+106%), from €52,067 to €107,352
of which Other tangible fixed assets: +€45,564
- Reserves +€59,291
up €59,291 (+2.2%), from €2.7m to €2.7m
of which Distributable reserves: +€59,291
- Tax, wage and social debts +€32,190
up €32,190 (+15.5%), from €207,657 to €239,847
of which Taxes: +€23,250
- Financial income -€2.3m
down €2.3m (-97.3%), from €2.4m to €64,913
- Taxes -€187,117
down €187,117 (-86.6%), from €216,067 to €28,951
- Gross operating margin +€148,684
up €148,684 (+859%), from €17,301 to €165,986
- Staff costs +€47,369
new in 2025: €47,369
- Financial charges +€35,463
up €35,463 (+169%), from €20,961 to €56,424
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 | €2,908,422 | €2,996,442 | +€88,020 | +3.0% |
| Fixed assets | 21/28 | €164,203 | €259,487 | +€95,285 | +58.0% |
| Intangible fixed assets | 21 | €45,343 | €45,343 | = | 0.0% |
| Tangible fixed assets | 22/27 | €52,067 | €107,352 | +€55,285 | +106% |
| Plant, machinery and equipment | 23 | €39,930 | €49,503 | +€9,573 | +24.0% |
| Furniture and vehicles | 24 | €12,138 | €12,285 | +€148 | +1.2% |
| Other tangible fixed assets | 26 | - | €45,564 | +€45,564 | |
| Financial fixed assets | 28 | €66,793 | €106,793 | +€40,000 | +59.9% |
| Current assets | 29/58 | €2,744,219 | €2,736,954 | -€7,264 | -0.3% |
| Amounts receivable after more than one year | 29 | - | €254,173 | +€254,173 | |
| Other amounts receivable | 291 | - | €254,173 | +€254,173 | |
| Amounts receivable within one year | 40/41 | €317,552 | €121,003 | -€196,549 | -61.9% |
| Trade receivables | 40 | €77,117 | €59,988 | -€17,128 | -22.2% |
| Other amounts receivable | 41 | €240,436 | €61,015 | -€179,421 | -74.6% |
| Current investments | 50/53 | €773,424 | €1,886,324 | +€1.1m | +144% |
| Cash at bank and in hand | 54/58 | €1,636,634 | €458,329 | -€1.2m | -72.0% |
| Deferred charges and accrued income | 490/1 | €16,609 | €17,126 | +€517 | +3.1% |
| Total equity and liabilities | 10/49 | €2,908,422 | €2,996,442 | +€88,020 | +3.0% |
| Equity | 10/15 | €2,675,880 | €2,735,170 | +€59,291 | +2.2% |
| Contributions | 10/11 | €2,579 | €2,579 | = | 0.0% |
| Reserves | 13 | €2,673,301 | €2,732,592 | +€59,291 | +2.2% |
| Tax-exempt reserves | 132 | €9 | €9 | = | 0.0% |
| Distributable reserves | 133 | €2,673,292 | €2,732,582 | +€59,291 | +2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €232,542 | €261,271 | +€28,729 | +12.4% |
| Amounts payable within one year | 42/48 | €232,542 | €261,175 | +€28,633 | +12.3% |
| Trade debts | 44 | €24,886 | €21,328 | -€3,557 | -14.3% |
| Suppliers | 440/4 | €24,886 | €21,328 | -€3,557 | -14.3% |
| Taxes, remuneration and social security | 45 | €207,657 | €239,847 | +€32,190 | +15.5% |
| Taxes | 450/3 | €207,657 | €230,907 | +€23,250 | +11.2% |
| Remuneration and social security | 454/9 | - | €8,940 | +€8,940 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Non-recurring operating income | 76A | - | €6,670 | +€6,670 | |
| Remuneration, social security and pensions | 62 | - | €47,369 | +€47,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,990 | €17,891 | +€13,901 | +348% |
| Other operating charges | 640/8 | €17,363 | €20,973 | +€3,610 | +20.8% |
| Gross operating margin | 9900 | €17,301 | €165,986 | +€148,684 | +859% |
| Operating profit (loss) | 9901 | -€4,052 | €79,753 | +€83,804 | |
| Financial income | 75/76B | €2,401,294 | €64,913 | -€2.3m | -97.3% |
| Recurring financial income | 75 | €2,401,294 | €64,913 | -€2.3m | -97.3% |
| Financial charges | 65/66B | €20,961 | €56,424 | +€35,463 | +169% |
| Recurring financial charges | 65 | €20,961 | €56,424 | +€35,463 | +169% |
| Profit (loss) for the period before taxes | 9903 | €2,376,282 | €88,241 | -€2.3m | -96.3% |
| Income taxes | 67/77 | €216,067 | €28,951 | -€187,117 | -86.6% |
| Profit (loss) for the period | 9904 | €2,160,215 | €59,291 | -€2.1m | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,160,215 | €59,291 | -€2.1m | -97.3% |
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 29 October 2026 via checked.be.