Boudewijn Autocenter: 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.
Boudewijn Autocenter
Largest movements
- Receivables within one year +€58,163
up €58,163 (+495%), from €11,753 to €69,916
of which Trade receivables: +€57,237
- Tangible fixed assets -€49,901
down €49,901 (-90.3%), from €55,282 to €5,381
of which Plant, machinery and equipment: -€53,912
- Stocks and contracts +€7,858
up €7,858 (+5.4%), from €144,922 to €152,780
- Cash +€3,076
up €3,076 (+49.5%), from €6,212 to €9,288
mainly Investment in fixed assets (net) (+€46,375) and Net result for the year (+€21,036)
- Other debts -€46,928
down €46,928 (-92.7%), from €50,624 to €3,696
- Profit (loss) carried forward +€21,036
up €21,036 (+29.5%), from €71,228 to €92,264
- Current portion of long-term debt +€18,759
up €18,759 (+220%), from €8,522 to €27,281
- Accrued charges and deferred income +€14,551
new in 2025: €14,551
- Trade debts +€9,321
up €9,321 (+98.8%), from €9,432 to €18,753
- Purchases and services -€186,712
down €186,712 (-23.5%), from €793,360 to €606,648
- Turnover -€151,203
down €151,203 (-19.0%), from €795,909 to €644,706
- Gross operating margin -€29,092
down €29,092 (-34.3%), from €84,770 to €55,678
- Financial income +€14,331
up €14,331 (+11,943%), from €120 to €14,451
of which Non-recurring financial income: +€12,590
- Financial charges +€8,628
up €8,628 (+322%), from €2,681 to €11,309
of which Non-recurring financial charges: +€5,400
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 | €220,169 | €240,227 | +€20,058 | +9.1% |
| Fixed assets | 21/28 | €57,282 | €7,381 | -€49,901 | -87.1% |
| Tangible fixed assets | 22/27 | €55,282 | €5,381 | -€49,901 | -90.3% |
| Plant, machinery and equipment | 23 | €55,282 | €1,370 | -€53,912 | -97.5% |
| Furniture and vehicles | 24 | - | €4,011 | +€4,011 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €162,887 | €232,846 | +€69,959 | +42.9% |
| Stocks and contracts in progress | 3 | €144,922 | €152,780 | +€7,858 | +5.4% |
| Stocks | 30/36 | €144,922 | €152,780 | +€7,858 | +5.4% |
| Amounts receivable within one year | 40/41 | €11,753 | €69,916 | +€58,163 | +495% |
| Trade receivables | 40 | €11,630 | €68,867 | +€57,237 | +492% |
| Other amounts receivable | 41 | €123 | €1,049 | +€926 | +753% |
| Cash at bank and in hand | 54/58 | €6,212 | €9,288 | +€3,076 | +49.5% |
| Deferred charges and accrued income | 490/1 | - | €862 | +€862 | |
| Total equity and liabilities | 10/49 | €220,169 | €240,227 | +€20,058 | +9.1% |
| Equity | 10/15 | €73,728 | €94,764 | +€21,036 | +28.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,228 | €92,264 | +€21,036 | +29.5% |
| Amounts payable | 17/49 | €146,441 | €145,463 | -€978 | -0.7% |
| Amounts payable after more than one year | 17 | €41,644 | €48,412 | +€6,768 | +16.3% |
| Financial debts | 170/4 | €41,644 | €48,412 | +€6,768 | +16.3% |
| Amounts payable within one year | 42/48 | €104,797 | €82,500 | -€22,297 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €8,522 | €27,281 | +€18,759 | +220% |
| Financial debts | 43 | €4,612 | - | -€4,612 | |
| Other loans | 439 | €4,612 | - | -€4,612 | |
| Trade debts | 44 | €9,432 | €18,753 | +€9,321 | +98.8% |
| Suppliers | 440/4 | €9,432 | €18,753 | +€9,321 | +98.8% |
| Taxes, remuneration and social security | 45 | €31,607 | €32,770 | +€1,163 | +3.7% |
| Taxes | 450/3 | €24,539 | €24,999 | +€460 | +1.9% |
| Remuneration and social security | 454/9 | €7,068 | €7,771 | +€703 | +9.9% |
| Other amounts payable | 47/48 | €50,624 | €3,696 | -€46,928 | -92.7% |
| Accrued charges and deferred income | 492/3 | - | €14,551 | +€14,551 | |
| Turnover | 70 | €795,909 | €644,706 | -€151,203 | -19.0% |
| Non-recurring operating income | 76A | €13,138 | €15,620 | +€2,482 | +18.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €793,360 | €606,648 | -€186,712 | -23.5% |
| Remuneration, social security and pensions | 62 | €32,642 | €31,788 | -€854 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,305 | €3,526 | -€1,779 | -33.5% |
| Other operating charges | 640/8 | €3,779 | €2,470 | -€1,309 | -34.6% |
| Gross operating margin | 9900 | €84,770 | €55,678 | -€29,092 | -34.3% |
| Operating profit (loss) | 9901 | €43,044 | €17,894 | -€25,150 | -58.4% |
| Financial income | 75/76B | €120 | €14,451 | +€14,331 | +11,943% |
| Recurring financial income | 75 | €120 | €1,861 | +€1,741 | +1,451% |
| Non-recurring financial income | 76B | - | €12,590 | +€12,590 | |
| Financial charges | 65/66B | €2,681 | €11,309 | +€8,628 | +322% |
| Recurring financial charges | 65 | €2,681 | €5,909 | +€3,228 | +120% |
| Non-recurring financial charges | 66B | - | €5,400 | +€5,400 | |
| Profit (loss) for the period before taxes | 9903 | €40,483 | €21,036 | -€19,447 | -48.0% |
| Income taxes | 67/77 | €6,573 | - | -€6,573 | |
| Profit (loss) for the period | 9904 | €33,910 | €21,036 | -€12,874 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,910 | €21,036 | -€12,874 | -38.0% |
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 24 October 2026 via checked.be.