EQUIP - 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.
What changed
EQUIP - AUTO
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€19,816
2024 · -€5,577-€14,239
Equity
€4,582
2024 · €11,748-€7,166
Cash
€8,574
2024 · €4,258+€4,316
Balance sheet total
€1.1m
2024 · €1.2m-€8,963
Largest movements
Assets
- Receivables within one year -€12,292
down €12,292 (-32.4%), from €37,995 to €25,703
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€48,515
down €48,515 (-29.6%), from €164,075 to €115,560
- Staff costs -€31,032
down €31,032 (-18.9%), from €164,039 to €133,007
- Other operating charges -€3,585
no longer reported in 2025 (was €3,585)
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.
Result 2024
-€5,577
Gross operating margin
-€48,515
Staff costs
+€31,032
Other operating charges
+€3,585
Financial income
-€2
Financial charges
-€339
Result 2025
-€19,816
Cash bridge derived
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.
From operations
-€8,334
Investment
€0
Financing
+€12,650
Cash 2024
€4,258
From operations (derived)
-€8,334
Net result for the year
-€19,816
Stocks and contracts
+€987
Receivables within one year
+€12,292
Trade debts
-€10,364
Tax, wage and social debts
+€9,168
Other debts
-€600
Accrued charges and deferred income
-€1
Financing
+€12,650
Contributions, distributions and other
+€12,650
Cash 2025
€8,574
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,155,375 | €1,146,412 | -€8,963 | -0.8% |
| Fixed assets | 21/28 | €55,029 | €55,029 | = | 0.0% |
| Intangible fixed assets | 21 | €36,000 | €36,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €19,029 | €19,029 | = | 0.0% |
| Land and buildings | 22 | €18,124 | €18,124 | = | 0.0% |
| Plant, machinery and equipment | 23 | €905 | €905 | = | 0.0% |
| Current assets | 29/58 | €1,100,346 | €1,091,383 | -€8,963 | -0.8% |
| Stocks and contracts in progress | 3 | €1,058,093 | €1,057,106 | -€987 | -0.1% |
| Stocks | 30/36 | €1,058,093 | €1,057,106 | -€987 | -0.1% |
| Amounts receivable within one year | 40/41 | €37,995 | €25,703 | -€12,292 | -32.4% |
| Trade receivables | 40 | €37,995 | €25,703 | -€12,292 | -32.4% |
| Cash at bank and in hand | 54/58 | €4,258 | €8,574 | +€4,316 | +101.4% |
| Total equity and liabilities | 10/49 | €1,155,375 | €1,146,412 | -€8,963 | -0.8% |
| Equity | 10/15 | €11,748 | €4,582 | -€7,166 | -61.0% |
| Contributions | 10/11 | €266,973 | €266,973 | = | 0.0% |
| Capital | 10 | €266,973 | €266,973 | = | 0.0% |
| Issued capital | 100 | €266,973 | €266,973 | = | 0.0% |
| Reserves | 13 | €1,339 | €1,339 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,339 | €1,339 | = | 0.0% |
| Legal reserve | 130 | €1,339 | €1,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,564 | -€263,730 | -€7,166 | -2.8% |
| Amounts payable | 17/49 | €1,143,627 | €1,141,830 | -€1,797 | -0.2% |
| Amounts payable after more than one year | 17 | €25,469 | €25,469 | = | 0.0% |
| Financial debts | 170/4 | €25,469 | €25,469 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,118,157 | €1,116,361 | -€1,796 | -0.2% |
| Trade debts | 44 | €1,069,497 | €1,059,133 | -€10,364 | -1.0% |
| Suppliers | 440/4 | €1,069,497 | €1,059,133 | -€10,364 | -1.0% |
| Taxes, remuneration and social security | 45 | €28,166 | €37,334 | +€9,168 | +32.5% |
| Taxes | 450/3 | €2,346 | €16,472 | +€14,126 | +602.1% |
| Remuneration and social security | 454/9 | €25,820 | €20,862 | -€4,958 | -19.2% |
| Other amounts payable | 47/48 | €20,494 | €19,894 | -€600 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €164,039 | €133,007 | -€31,032 | -18.9% |
| Other operating charges | 640/8 | €3,585 | - | -€3,585 | |
| Gross operating margin | 9900 | €164,075 | €115,560 | -€48,515 | -29.6% |
| Operating profit (loss) | 9901 | -€3,549 | -€17,447 | -€13,898 | -391.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,030 | €2,369 | +€339 | +16.7% |
| Recurring financial charges | 65 | €2,030 | €2,369 | +€339 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,577 | -€19,816 | -€14,239 | -255.3% |
| Profit (loss) for the period | 9904 | -€5,577 | -€19,816 | -€14,239 | -255.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,577 | -€19,816 | -€14,239 | -255.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.