BS Automotive: what changed
What changed
BS Automotive
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€201,791
2024 · €188,049+€13,742
Equity
€554,116
2024 · €352,325+€201,791
Cash
€142,400
2024 · €90,786+€51,614
Balance sheet total
€995,346
2024 · €861,184+€134,161
Largest movements
Assets
- Stocks and contracts +€61,150
up €61,150 (+14.8%), from €414,122 to €475,272
- Cash +€51,614
up €51,614 (+56.9%), from €90,786 to €142,400
mainly Net result for the year (+€201,791) and Depreciation (+€62,465)
- Receivables within one year +€34,445
up €34,445 (+29.2%), from €118,061 to €152,506
of which Trade receivables: +€36,160
- Tangible fixed assets -€10,747
down €10,747 (-5.4%), from €198,008 to €187,261
of which Land and buildings: -€8,250
Equity and liabilities
- Profit (loss) carried forward +€201,791
up €201,791 (+57.9%), from €348,325 to €550,116
- Other debts -€58,964
down €58,964 (-49.6%), from €118,871 to €59,907
- Trade debts +€50,744
up €50,744 (+74.3%), from €68,323 to €119,066
- Current portion of long-term debt -€50,454
down €50,454 (-49.4%), from €102,085 to €51,631
- Debts after one year -€22,931
down €22,931 (-14.6%), from €156,537 to €133,606
Income statement
- Gross operating margin +€100,321
up €100,321 (+16.1%), from €623,491 to €723,812
- Staff costs +€65,853
up €65,853 (+21.3%), from €309,062 to €374,915
- Depreciation +€16,837
up €16,837 (+36.9%), from €45,628 to €62,465
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€188,049
Gross operating margin
+€100,321
Staff costs
-€65,853
Depreciation
-€16,837
Write-downs
+€2,611
Other operating charges
-€5,676
Financial income
+€6,580
Financial charges
-€630
Taxes
-€6,774
Result 2025
€201,791
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€174,880
Investment
-€49,881
Financing
-€73,385
Cash 2024
€90,786
From operations (derived)
+€174,880
Net result for the year
+€201,791
Depreciation
+€62,465
Stocks and contracts
-€61,150
Receivables within one year
-€34,445
Smaller working-capital items
+€563
Trade debts
+€50,744
Tax, wage and social debts
+€13,875
Other debts
-€58,964
Investment (derived)
-€49,881
Investment in fixed assets (net)
-€44,781
Current investments
-€5,100
Financing
-€73,385
Debts after one year
-€22,931
Current portion of long-term debt
-€50,454
Cash 2025
€142,400
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €861,184 | €995,346 | +€134,161 | +15.6% |
| Fixed assets | 21/28 | €233,608 | €215,924 | -€17,685 | -7.6% |
| Intangible fixed assets | 21 | €29,251 | €20,663 | -€8,588 | -29.4% |
| Tangible fixed assets | 22/27 | €198,008 | €187,261 | -€10,747 | -5.4% |
| Land and buildings | 22 | €74,481 | €66,230 | -€8,250 | -11.1% |
| Plant, machinery and equipment | 23 | €19,463 | €22,860 | +€3,396 | +17.5% |
| Furniture and vehicles | 24 | €104,064 | €98,171 | -€5,893 | -5.7% |
| Financial fixed assets | 28 | €6,350 | €8,000 | +€1,650 | +26.0% |
| Current assets | 29/58 | €627,576 | €779,422 | +€151,846 | +24.2% |
| Stocks and contracts in progress | 3 | €414,122 | €475,272 | +€61,150 | +14.8% |
| Stocks | 30/36 | €414,122 | €475,272 | +€61,150 | +14.8% |
| Amounts receivable within one year | 40/41 | €118,061 | €152,506 | +€34,445 | +29.2% |
| Trade receivables | 40 | €105,295 | €141,455 | +€36,160 | +34.3% |
| Other amounts receivable | 41 | €12,766 | €11,051 | -€1,715 | -13.4% |
| Current investments | 50/53 | - | €5,100 | +€5,100 | |
| Cash at bank and in hand | 54/58 | €90,786 | €142,400 | +€51,614 | +56.9% |
| Deferred charges and accrued income | 490/1 | €4,607 | €4,143 | -€463 | -10.1% |
| Total equity and liabilities | 10/49 | €861,184 | €995,346 | +€134,161 | +15.6% |
| Equity | 10/15 | €352,325 | €554,116 | +€201,791 | +57.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €348,325 | €550,116 | +€201,791 | +57.9% |
| Amounts payable | 17/49 | €508,859 | €441,230 | -€67,630 | -13.3% |
| Amounts payable after more than one year | 17 | €156,537 | €133,606 | -€22,931 | -14.6% |
| Financial debts | 170/4 | €156,537 | €133,606 | -€22,931 | -14.6% |
| Amounts payable within one year | 42/48 | €352,323 | €307,524 | -€44,798 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €102,085 | €51,631 | -€50,454 | -49.4% |
| Trade debts | 44 | €68,323 | €119,066 | +€50,744 | +74.3% |
| Suppliers | 440/4 | €68,323 | €119,066 | +€50,744 | +74.3% |
| Taxes, remuneration and social security | 45 | €63,044 | €76,920 | +€13,875 | +22.0% |
| Taxes | 450/3 | €41,668 | €50,666 | +€8,998 | +21.6% |
| Remuneration and social security | 454/9 | €21,376 | €26,253 | +€4,877 | +22.8% |
| Other amounts payable | 47/48 | €118,871 | €59,907 | -€58,964 | -49.6% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Non-recurring operating income | 76A | €1,161 | €0 | -€1,161 | -100% |
| Remuneration, social security and pensions | 62 | €309,062 | €374,915 | +€65,853 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,628 | €62,465 | +€16,837 | +36.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,844 | €234 | -€2,611 | -91.8% |
| Other operating charges | 640/8 | €2,834 | €8,510 | +€5,676 | +200% |
| Gross operating margin | 9900 | €623,491 | €723,812 | +€100,321 | +16.1% |
| Operating profit (loss) | 9901 | €263,123 | €277,689 | +€14,566 | +5.5% |
| Financial income | 75/76B | €3,010 | €9,590 | +€6,580 | +219% |
| Recurring financial income | 75 | €3,010 | €9,590 | +€6,580 | +219% |
| Financial charges | 65/66B | €10,850 | €11,479 | +€630 | +5.8% |
| Recurring financial charges | 65 | €10,850 | €11,479 | +€630 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €255,283 | €275,799 | +€20,517 | +8.0% |
| Income taxes | 67/77 | €67,234 | €74,008 | +€6,774 | +10.1% |
| Profit (loss) for the period | 9904 | €188,049 | €201,791 | +€13,742 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €188,049 | €201,791 | +€13,742 | +7.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.