Brecht's 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.
Brecht's Autocenter
Largest movements
- Stocks and contracts -€35,955
down €35,955 (-27.0%), from €132,955 to €97,000
- Cash +€23,911
up €23,911 (+11.9%), from €201,705 to €225,616
mainly Stocks and contracts (+€35,955) and Depreciation (+€16,395)
- Tangible fixed assets +€15,423
up €15,423 (+74.6%), from €20,671 to €36,094
of which Furniture and vehicles: +€21,256
- Receivables within one year -€10,802
no longer reported in 2025 (was €10,802)
of which Other amounts receivable: -€9,976
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services -€395,648
down €395,648 (-32.0%), from €1.2m to €841,049
- Depreciation +€14,421
up €14,421 (+731%), from €1,974 to €16,395
- Gross operating margin +€7,298
up €7,298 (+60.9%), from €11,981 to €19,279
- Taxes -€2,337
down €2,337 (-78.4%), from €2,982 to €645
- Other operating charges +€1,687
up €1,687 (+269%), from €628 to €2,314
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 | €366,633 | €359,742 | -€6,891 | -1.9% |
| Fixed assets | 21/28 | €21,171 | €36,594 | +€15,423 | +72.8% |
| Tangible fixed assets | 22/27 | €20,671 | €36,094 | +€15,423 | +74.6% |
| Plant, machinery and equipment | 23 | €16,719 | €10,886 | -€5,833 | -34.9% |
| Furniture and vehicles | 24 | €3,952 | €25,209 | +€21,256 | +538% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €345,462 | €323,148 | -€22,314 | -6.5% |
| Stocks and contracts in progress | 3 | €132,955 | €97,000 | -€35,955 | -27.0% |
| Stocks | 30/36 | €132,955 | €97,000 | -€35,955 | -27.0% |
| Amounts receivable within one year | 40/41 | €10,802 | - | -€10,802 | |
| Trade receivables | 40 | €826 | - | -€826 | |
| Other amounts receivable | 41 | €9,976 | - | -€9,976 | |
| Cash at bank and in hand | 54/58 | €201,705 | €225,616 | +€23,911 | +11.9% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €366,633 | €359,742 | -€6,891 | -1.9% |
| Equity | 10/15 | €132,634 | €132,197 | -€437 | -0.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €92,634 | €92,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €88,634 | €88,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€437 | -€437 | |
| Amounts payable | 17/49 | €233,999 | €227,545 | -€6,455 | -2.8% |
| Amounts payable within one year | 42/48 | €233,999 | €227,232 | -€6,767 | -2.9% |
| Trade debts | 44 | €3,967 | €1,389 | -€2,578 | -65.0% |
| Suppliers | 440/4 | €3,967 | €1,389 | -€2,578 | -65.0% |
| Taxes, remuneration and social security | 45 | €3,043 | €918 | -€2,125 | -69.8% |
| Taxes | 450/3 | €3,043 | €918 | -€2,125 | -69.8% |
| Other amounts payable | 47/48 | €226,989 | €224,925 | -€2,064 | -0.9% |
| Accrued charges and deferred income | 492/3 | - | €312 | +€312 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,236,697 | €841,049 | -€395,648 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,974 | €16,395 | +€14,421 | +731% |
| Other operating charges | 640/8 | €628 | €2,314 | +€1,687 | +269% |
| Gross operating margin | 9900 | €11,981 | €19,279 | +€7,298 | +60.9% |
| Operating profit (loss) | 9901 | €9,379 | €569 | -€8,811 | -93.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -96.4% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -96.4% |
| Financial charges | 65/66B | €404 | €361 | -€44 | -10.8% |
| Recurring financial charges | 65 | €404 | €361 | -€44 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €8,978 | €208 | -€8,770 | -97.7% |
| Income taxes | 67/77 | €2,982 | €645 | -€2,337 | -78.4% |
| Profit (loss) for the period | 9904 | €5,996 | -€437 | -€6,433 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,996 | -€437 | -€6,433 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.