E.J. AUTO'S: 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.
E.J. AUTO'S
Largest movements
- Deferred charges and accrued income +€115,841
up €115,841 (+51.8%), from €223,582 to €339,423
- Receivables within one year -€49,551
down €49,551 (-34.2%), from €145,055 to €95,504
of which Trade receivables: -€67,048
- Stocks and contracts -€42,610
down €42,610 (-20.5%), from €207,963 to €165,353
- Cash +€20,438
up €20,438 (+18.3%), from €111,898 to €132,336
mainly Depreciation (+€65,487) and Tax, wage and social debts (+€53,295)
- Tax, wage and social debts +€53,295
up €53,295 (+54.6%), from €97,589 to €150,884
of which Taxes: +€51,984
- Trade debts +€37,925
up €37,925 (+16.3%), from €232,379 to €270,304
- Debts after one year -€34,275
down €34,275 (-8.8%), from €387,543 to €353,268
of which Financial debts: -€34,275
- Other debts -€28,384
down €28,384 (-31.9%), from €88,950 to €60,566
- Reserves +€18,615
up €18,615 (+6.3%), from €294,570 to €313,186
of which Distributable reserves: +€18,615
- Staff costs +€36,202
up €36,202 (+20.7%), from €174,500 to €210,703
- Depreciation -€15,674
down €15,674 (-19.3%), from €81,161 to €65,487
- Gross operating margin -€12,364
down €12,364 (-3.6%), from €342,529 to €330,166
- Taxes -€7,505
down €7,505 (-51.3%), from €14,641 to €7,136
- Financial charges -€7,479
down €7,479 (-25.1%), from €29,810 to €22,331
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 | €1,195,401 | €1,240,752 | +€45,351 | +3.8% |
| Fixed assets | 21/28 | €506,904 | €508,137 | +€1,233 | +0.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €506,904 | €508,137 | +€1,233 | +0.2% |
| Land and buildings | 22 | €221,250 | €318,377 | +€97,127 | +43.9% |
| Plant, machinery and equipment | 23 | €19,553 | €12,147 | -€7,406 | -37.9% |
| Furniture and vehicles | 24 | €82,165 | €11,886 | -€70,279 | -85.5% |
| Leasing and similar rights | 25 | €11,907 | €0 | -€11,907 | -100% |
| Other tangible fixed assets | 26 | €172,029 | €165,727 | -€6,302 | -3.7% |
| Current assets | 29/58 | €688,497 | €732,615 | +€44,118 | +6.4% |
| Stocks and contracts in progress | 3 | €207,963 | €165,353 | -€42,610 | -20.5% |
| Stocks | 30/36 | €207,963 | €165,353 | -€42,610 | -20.5% |
| Amounts receivable within one year | 40/41 | €145,055 | €95,504 | -€49,551 | -34.2% |
| Trade receivables | 40 | €145,003 | €77,955 | -€67,048 | -46.2% |
| Other amounts receivable | 41 | €52 | €17,549 | +€17,497 | +33,784% |
| Cash at bank and in hand | 54/58 | €111,898 | €132,336 | +€20,438 | +18.3% |
| Deferred charges and accrued income | 490/1 | €223,582 | €339,423 | +€115,841 | +51.8% |
| Total equity and liabilities | 10/49 | €1,195,401 | €1,240,752 | +€45,351 | +3.8% |
| Equity | 10/15 | €313,170 | €331,786 | +€18,615 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €294,570 | €313,186 | +€18,615 | +6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €292,710 | €311,326 | +€18,615 | +6.4% |
| Amounts payable | 17/49 | €882,231 | €908,966 | +€26,736 | +3.0% |
| Amounts payable after more than one year | 17 | €387,543 | €353,268 | -€34,275 | -8.8% |
| Financial debts | 170/4 | €387,543 | €353,268 | -€34,275 | -8.8% |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €494,688 | €553,014 | +€58,326 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €64,969 | €71,259 | +€6,290 | +9.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €232,379 | €270,304 | +€37,925 | +16.3% |
| Suppliers | 440/4 | €232,379 | €270,304 | +€37,925 | +16.3% |
| Advances received on contracts in progress | 46 | €10,800 | €0 | -€10,800 | -100% |
| Taxes, remuneration and social security | 45 | €97,589 | €150,884 | +€53,295 | +54.6% |
| Taxes | 450/3 | €76,649 | €128,633 | +€51,984 | +67.8% |
| Remuneration and social security | 454/9 | €20,940 | €22,251 | +€1,311 | +6.3% |
| Other amounts payable | 47/48 | €88,950 | €60,566 | -€28,384 | -31.9% |
| Accrued charges and deferred income | 492/3 | - | €2,684 | +€2,684 | |
| Non-recurring operating income | 76A | €5,979 | €10,564 | +€4,585 | +76.7% |
| Remuneration, social security and pensions | 62 | €174,500 | €210,703 | +€36,202 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,161 | €65,487 | -€15,674 | -19.3% |
| Other operating charges | 640/8 | €12,921 | €10,776 | -€2,145 | -16.6% |
| Gross operating margin | 9900 | €342,529 | €330,166 | -€12,364 | -3.6% |
| Operating profit (loss) | 9901 | €73,947 | €43,200 | -€30,747 | -41.6% |
| Financial income | 75/76B | €37 | €4,883 | +€4,845 | +12,990% |
| Recurring financial income | 75 | €37 | €4,883 | +€4,845 | +12,990% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €29,810 | €22,331 | -€7,479 | -25.1% |
| Recurring financial charges | 65 | €29,810 | €22,331 | -€7,479 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €44,173 | €25,751 | -€18,422 | -41.7% |
| Income taxes | 67/77 | €14,641 | €7,136 | -€7,505 | -51.3% |
| Profit (loss) for the period | 9904 | €29,533 | €18,615 | -€10,918 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,533 | €18,615 | -€10,918 | -37.0% |
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 30 October 2026 via checked.be.