BS AUTO: 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.
BS AUTO
Largest movements
- Tangible fixed assets -€7,103
down €7,103 (-4.6%), from €154,718 to €147,615
of which Land and buildings: -€5,634
- Receivables within one year -€2,242
down €2,242 (-87.7%), from €2,557 to €315
of which Trade receivables: -€2,242
- Cash -€2,089
down €2,089 (-43.2%), from €4,830 to €2,741
mainly Debts after one year (-€11,442) and Net result for the year (-€5,095)
- Stocks and contracts -€1,968
down €1,968 (-27.4%), from €7,186 to €5,218
- Debts after one year -€11,442
down €11,442 (-16.2%), from €70,459 to €59,017
- Tax, wage and social debts +€7,011
up €7,011 (+853%), from €822 to €7,833
of which Remuneration and social security: +€3,850
- Profit (loss) carried forward -€5,095
down €5,095 (-85.2%), from -€5,982 to -€11,077
- Trade debts -€4,152
down €4,152 (-89.5%), from €4,637 to €485
- Other debts +€3,556
up €3,556 (+10.7%), from €33,242 to €36,798
- Gross operating margin +€2,343
up €2,343 (+31.6%), from €7,410 to €9,752
- Taxes +€1,445
up €1,445 (+641%), from €225 to €1,670
- Other operating charges +€788
up €788 (+33.7%), from €2,343 to €3,131
- Write-downs -€690
no longer reported in 2023 (was €690)
- Financial charges -€622
down €622 (-17.4%), from €3,565 to €2,944
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,291 | €155,889 | -€13,402 | -7.9% |
| Fixed assets | 21/28 | €154,718 | €147,615 | -€7,103 | -4.6% |
| Tangible fixed assets | 22/27 | €154,718 | €147,615 | -€7,103 | -4.6% |
| Land and buildings | 22 | €148,112 | €142,478 | -€5,634 | -3.8% |
| Plant, machinery and equipment | 23 | €6,607 | €5,137 | -€1,469 | -22.2% |
| Current assets | 29/58 | €14,573 | €8,274 | -€6,299 | -43.2% |
| Stocks and contracts in progress | 3 | €7,186 | €5,218 | -€1,968 | -27.4% |
| Stocks | 30/36 | €7,186 | €5,218 | -€1,968 | -27.4% |
| Amounts receivable within one year | 40/41 | €2,557 | €315 | -€2,242 | -87.7% |
| Trade receivables | 40 | €2,542 | €300 | -€2,242 | -88.2% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,830 | €2,741 | -€2,089 | -43.2% |
| Total equity and liabilities | 10/49 | €169,291 | €155,889 | -€13,402 | -7.9% |
| Equity | 10/15 | €45,409 | €40,314 | -€5,095 | -11.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €11,390 | €11,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,504 | - | -€2,504 | |
| Reserves not available under the articles | 1311 | €2,504 | - | -€2,504 | |
| Distributable reserves | 133 | €8,887 | €11,390 | +€2,504 | +28.2% |
| Profit (loss) carried forward | 14 | -€5,982 | -€11,077 | -€5,095 | -85.2% |
| Amounts payable | 17/49 | €123,882 | €115,575 | -€8,307 | -6.7% |
| Amounts payable after more than one year | 17 | €70,459 | €59,017 | -€11,442 | -16.2% |
| Financial debts | 170/4 | €70,459 | €59,017 | -€11,442 | -16.2% |
| Amounts payable within one year | 42/48 | €53,423 | €56,558 | +€3,135 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €14,722 | €11,442 | -€3,280 | -22.3% |
| Trade debts | 44 | €4,637 | €485 | -€4,152 | -89.5% |
| Suppliers | 440/4 | €4,637 | €485 | -€4,152 | -89.5% |
| Taxes, remuneration and social security | 45 | €822 | €7,833 | +€7,011 | +853% |
| Taxes | 450/3 | €822 | €3,983 | +€3,161 | +385% |
| Remuneration and social security | 454/9 | - | €3,850 | +€3,850 | |
| Other amounts payable | 47/48 | €33,242 | €36,798 | +€3,556 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,643 | €7,103 | +€460 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €690 | - | -€690 | |
| Other operating charges | 640/8 | €2,343 | €3,131 | +€788 | +33.7% |
| Gross operating margin | 9900 | €7,410 | €9,752 | +€2,343 | +31.6% |
| Operating profit (loss) | 9901 | -€2,267 | -€482 | +€1,785 | +78.7% |
| Financial income | 75/76B | €76 | €1 | -€75 | -98.9% |
| Recurring financial income | 75 | €76 | €1 | -€75 | -98.9% |
| Financial charges | 65/66B | €3,565 | €2,944 | -€622 | -17.4% |
| Recurring financial charges | 65 | €3,565 | €2,944 | -€622 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | -€3,425 | +€2,332 | +40.5% |
| Income taxes | 67/77 | €225 | €1,670 | +€1,445 | +641% |
| Profit (loss) for the period | 9904 | -€5,982 | -€5,095 | +€887 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,982 | -€5,095 | +€887 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.