Ets AUTO-POL: 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.
Ets AUTO-POL
Largest movements
- Cash +€53,127
up €53,127 (+99.3%), from €53,498 to €106,625
mainly Net result for the year (+€70,472) and Other debts (+€46,037)
- Receivables within one year +€23,997
up €23,997 (+56.1%), from €42,738 to €66,735
- Stocks and contracts +€12,918
up €12,918 (+13.6%), from €94,924 to €107,841
- Other debts +€46,037
up €46,037 (+255.3%), from €18,032 to €64,069
- Reserves +€30,271
up €30,271 (+48.5%), from €62,359 to €92,630
- Tax, wage and social debts +€19,225
up €19,225 (+90.3%), from €21,301 to €40,526
of which Taxes: +€15,837
- Debts after one year -€9,607
down €9,607 (-6.1%), from €157,639 to €148,032
- Gross operating margin +€56,414
up €56,414 (+102.1%), from €55,276 to €111,690
- Taxes +€10,834
up €10,834 (+117.4%), from €9,227 to €20,061
- Other operating charges -€5,012
down €5,012 (-92.6%), from €5,412 to €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,045 | €437,904 | +€85,858 | +24.4% |
| Fixed assets | 21/28 | €160,886 | €156,703 | -€4,183 | -2.6% |
| Tangible fixed assets | 22/27 | €160,886 | €156,703 | -€4,183 | -2.6% |
| Land and buildings | 22 | €147,515 | €136,978 | -€10,537 | -7.1% |
| Furniture and vehicles | 24 | €2,830 | €10,494 | +€7,664 | +270.8% |
| Other tangible fixed assets | 26 | €10,541 | €9,231 | -€1,310 | -12.4% |
| Current assets | 29/58 | €191,159 | €281,201 | +€90,041 | +47.1% |
| Stocks and contracts in progress | 3 | €94,924 | €107,841 | +€12,918 | +13.6% |
| Stocks | 30/36 | €94,924 | €107,841 | +€12,918 | +13.6% |
| Amounts receivable within one year | 40/41 | €42,738 | €66,735 | +€23,997 | +56.1% |
| Trade receivables | 40 | €42,738 | €66,735 | +€23,997 | +56.1% |
| Cash at bank and in hand | 54/58 | €53,498 | €106,625 | +€53,127 | +99.3% |
| Total equity and liabilities | 10/49 | €352,045 | €437,904 | +€85,858 | +24.4% |
| Equity | 10/15 | €124,705 | €154,976 | +€30,271 | +24.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,359 | €92,630 | +€30,271 | +48.5% |
| Distributable reserves | 133 | €62,359 | €92,630 | +€30,271 | +48.5% |
| Profit (loss) carried forward | 14 | €49,946 | €49,946 | = | 0.0% |
| Amounts payable | 17/49 | €227,341 | €282,928 | +€55,587 | +24.5% |
| Amounts payable after more than one year | 17 | €157,639 | €148,032 | -€9,607 | -6.1% |
| Financial debts | 170/4 | €157,639 | €148,032 | -€9,607 | -6.1% |
| Amounts payable within one year | 42/48 | €66,245 | €134,745 | +€68,500 | +103.4% |
| Current portion of amounts payable after more than one year | 42 | €9,382 | €10,356 | +€973 | +10.4% |
| Trade debts | 44 | €17,530 | €19,794 | +€2,265 | +12.9% |
| Suppliers | 440/4 | €17,530 | €19,794 | +€2,265 | +12.9% |
| Taxes, remuneration and social security | 45 | €21,301 | €40,526 | +€19,225 | +90.3% |
| Taxes | 450/3 | €19,301 | €35,138 | +€15,837 | +82.0% |
| Remuneration and social security | 454/9 | €2,000 | €5,389 | +€3,389 | +169.4% |
| Other amounts payable | 47/48 | €18,032 | €64,069 | +€46,037 | +255.3% |
| Accrued charges and deferred income | 492/3 | €3,456 | €151 | -€3,305 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,186 | €14,624 | +€438 | +3.1% |
| Other operating charges | 640/8 | €5,412 | €400 | -€5,012 | -92.6% |
| Gross operating margin | 9900 | €55,276 | €111,690 | +€56,414 | +102.1% |
| Operating profit (loss) | 9901 | €35,678 | €96,667 | +€60,989 | +170.9% |
| Financial income | 75/76B | €7 | €0 | -€7 | -97.6% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -97.6% |
| Financial charges | 65/66B | €6,396 | €6,134 | -€261 | -4.1% |
| Recurring financial charges | 65 | €6,396 | €6,134 | -€261 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €29,290 | €90,533 | +€61,243 | +209.1% |
| Income taxes | 67/77 | €9,227 | €20,061 | +€10,834 | +117.4% |
| Profit (loss) for the period | 9904 | €20,063 | €70,472 | +€50,409 | +251.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,063 | €70,472 | +€50,409 | +251.2% |
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 11 October 2026 via checked.be.