BT 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.
BT AUTOCARS
Largest movements
- Tangible fixed assets -€408,653
down €408,653 (-62.7%), from €651,830 to €243,176
of which Furniture and vehicles: -€395,261
- Receivables within one year +€133,607
up €133,607 (+89.5%), from €149,282 to €282,889
of which Trade receivables: +€108,855
- Cash +€96,677
up €96,677 (+67.1%), from €144,178 to €240,856
mainly Investment in fixed assets (net) (+€304,685) and Net result for the year (+€128,443)
- Receivables after one year +€68,510
new in 2025: €68,510
- Debts after one year -€256,342
down €256,342 (-26.6%), from €962,188 to €705,846
of which Other amounts payable: -€199,702
- Profit (loss) carried forward +€128,443
up €128,443 (+11.1%), from -€1.2m to -€1.0m
- Trade debts -€40,452
down €40,452 (-20.9%), from €193,500 to €153,049
- Current portion of long-term debt +€37,774
up €37,774 (+69.4%), from €54,426 to €92,200
- Advances received +€18,084
up €18,084 (+148%), from €12,194 to €30,278
- Staff costs +€131,818
up €131,818 (+18.1%), from €728,086 to €859,904
- Gross operating margin +€107,193
up €107,193 (+9.7%), from €1.1m to €1.2m
- Depreciation -€34,221
down €34,221 (-24.6%), from €139,089 to €104,868
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 | €993,944 | €894,724 | -€99,219 | -10.0% |
| Fixed assets | 21/28 | €660,504 | €250,951 | -€409,553 | -62.0% |
| Intangible fixed assets | 21 | €2,406 | €1,506 | -€899 | -37.4% |
| Tangible fixed assets | 22/27 | €651,830 | €243,176 | -€408,653 | -62.7% |
| Land and buildings | 22 | €149,231 | €121,150 | -€28,082 | -18.8% |
| Plant, machinery and equipment | 23 | €2,600 | €10,270 | +€7,669 | +295% |
| Furniture and vehicles | 24 | €499,998 | €104,737 | -€395,261 | -79.1% |
| Assets under construction and advance payments | 27 | - | €7,020 | +€7,020 | |
| Financial fixed assets | 28 | €6,269 | €6,269 | = | 0.0% |
| Current assets | 29/58 | €333,440 | €643,773 | +€310,333 | +93.1% |
| Amounts receivable after more than one year | 29 | - | €68,510 | +€68,510 | |
| Other amounts receivable | 291 | - | €68,510 | +€68,510 | |
| Stocks and contracts in progress | 3 | €27,850 | €29,607 | +€1,757 | +6.3% |
| Stocks | 30/36 | €27,850 | €29,607 | +€1,757 | +6.3% |
| Amounts receivable within one year | 40/41 | €149,282 | €282,889 | +€133,607 | +89.5% |
| Trade receivables | 40 | €79,070 | €187,926 | +€108,855 | +138% |
| Other amounts receivable | 41 | €70,212 | €94,964 | +€24,752 | +35.3% |
| Cash at bank and in hand | 54/58 | €144,178 | €240,856 | +€96,677 | +67.1% |
| Deferred charges and accrued income | 490/1 | €12,129 | €21,911 | +€9,782 | +80.6% |
| Total equity and liabilities | 10/49 | €993,944 | €894,724 | -€99,219 | -10.0% |
| Equity | 10/15 | -€356,735 | -€228,292 | +€128,443 | +36.0% |
| Contributions | 10/11 | €682,000 | €682,000 | = | 0.0% |
| Capital | 10 | €682,000 | €682,000 | = | 0.0% |
| Issued capital | 100 | €682,000 | €682,000 | = | 0.0% |
| Reserves | 13 | €122,886 | €122,886 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,940 | €1,940 | = | 0.0% |
| Legal reserve | 130 | €1,940 | €1,940 | = | 0.0% |
| Distributable reserves | 133 | €120,946 | €120,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,161,620 | -€1,033,177 | +€128,443 | +11.1% |
| Amounts payable | 17/49 | €1,350,678 | €1,123,016 | -€227,662 | -16.9% |
| Amounts payable after more than one year | 17 | €962,188 | €705,846 | -€256,342 | -26.6% |
| Financial debts | 170/4 | €71,156 | €14,516 | -€56,640 | -79.6% |
| Other amounts payable | 178/9 | €891,032 | €691,330 | -€199,702 | -22.4% |
| Amounts payable within one year | 42/48 | €374,554 | €405,990 | +€31,436 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €54,426 | €92,200 | +€37,774 | +69.4% |
| Trade debts | 44 | €193,500 | €153,049 | -€40,452 | -20.9% |
| Suppliers | 440/4 | €193,500 | €153,049 | -€40,452 | -20.9% |
| Advances received on contracts in progress | 46 | €12,194 | €30,278 | +€18,084 | +148% |
| Taxes, remuneration and social security | 45 | €114,434 | €130,464 | +€16,030 | +14.0% |
| Taxes | 450/3 | €1,949 | €2,042 | +€93 | +4.8% |
| Remuneration and social security | 454/9 | €112,485 | €128,422 | +€15,937 | +14.2% |
| Accrued charges and deferred income | 492/3 | €13,936 | €11,179 | -€2,757 | -19.8% |
| Remuneration, social security and pensions | 62 | €728,086 | €859,904 | +€131,818 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,089 | €104,868 | -€34,221 | -24.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €31,634 | €28,106 | -€3,528 | -11.2% |
| Non-recurring operating charges | 66A | €8,500 | €88,900 | +€80,400 | +946% |
| Gross operating margin | 9900 | €1,108,516 | €1,215,709 | +€107,193 | +9.7% |
| Operating profit (loss) | 9901 | €201,207 | €133,931 | -€67,276 | -33.4% |
| Financial income | 75/76B | €291 | €50 | -€241 | -82.8% |
| Recurring financial income | 75 | €291 | €50 | -€241 | -82.8% |
| Financial charges | 65/66B | €6,350 | €5,538 | -€812 | -12.8% |
| Recurring financial charges | 65 | €6,350 | €5,538 | -€812 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €195,148 | €128,443 | -€66,705 | -34.2% |
| Income taxes | 67/77 | €83 | €0 | -€83 | -100% |
| Profit (loss) for the period | 9904 | €195,065 | €128,443 | -€66,622 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €195,065 | €128,443 | -€66,622 | -34.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.