Europ-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.
Europ-Auto
Largest movements
- Cash -€26,023
down €26,023 (-99.7%), from €26,093 to €70
mainly Net result for the year (-€15,773) and Investment in fixed assets (net) (-€11,680)
- Tangible fixed assets +€8,617
up €8,617 (+31.6%), from €27,299 to €35,916
- Profit (loss) carried forward -€15,773
down €15,773 (-70.7%), from €22,315 to €6,542
- Other debts +€3,305
up €3,305 (+65.6%), from €5,039 to €8,344
- Trade debts -€2,840
down €2,840 (-86.9%), from €3,267 to €427
- Tax, wage and social debts -€1,871
no longer reported in 2024 (was €1,871)
- Gross operating margin -€24,231
down €24,231, from €12,049 to -€12,182
- Depreciation -€1,906
down €1,906 (-38.4%), from €4,969 to €3,063
- Taxes -€1,815
down €1,815 (-97.0%), from €1,871 to €56
- Other operating charges +€403
new in 2024: €403
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,391 | €36,213 | -€17,178 | -32.2% |
| Fixed assets | 21/28 | €27,299 | €35,916 | +€8,617 | +31.6% |
| Tangible fixed assets | 22/27 | €27,299 | €35,916 | +€8,617 | +31.6% |
| Land and buildings | 22 | €27,299 | €35,916 | +€8,617 | +31.6% |
| Current assets | 29/58 | €26,093 | €297 | -€25,796 | -98.9% |
| Cash at bank and in hand | 54/58 | €26,093 | €70 | -€26,023 | -99.7% |
| Deferred charges and accrued income | 490/1 | - | €227 | +€227 | |
| Total equity and liabilities | 10/49 | €53,391 | €36,213 | -€17,178 | -32.2% |
| Equity | 10/15 | €43,215 | €27,442 | -€15,773 | -36.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,315 | €6,542 | -€15,773 | -70.7% |
| Amounts payable | 17/49 | €10,176 | €8,771 | -€1,405 | -13.8% |
| Amounts payable within one year | 42/48 | €10,176 | €8,771 | -€1,405 | -13.8% |
| Trade debts | 44 | €3,267 | €427 | -€2,840 | -86.9% |
| Suppliers | 440/4 | €3,267 | €427 | -€2,840 | -86.9% |
| Taxes, remuneration and social security | 45 | €1,871 | - | -€1,871 | |
| Taxes | 450/3 | €1,871 | - | -€1,871 | |
| Other amounts payable | 47/48 | €5,039 | €8,344 | +€3,305 | +65.6% |
| Non-recurring operating income | 76A | €5,165 | - | -€5,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,969 | €3,063 | -€1,906 | -38.4% |
| Other operating charges | 640/8 | - | €403 | +€403 | |
| Gross operating margin | 9900 | €12,049 | -€12,182 | -€24,231 | |
| Operating profit (loss) | 9901 | €7,080 | -€15,648 | -€22,728 | |
| Financial charges | 65/66B | €70 | €69 | -€1 | -1.4% |
| Recurring financial charges | 65 | €70 | €69 | -€1 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €7,010 | -€15,717 | -€22,727 | |
| Income taxes | 67/77 | €1,871 | €56 | -€1,815 | -97.0% |
| Profit (loss) for the period | 9904 | €5,139 | -€15,773 | -€20,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | -€15,773 | -€20,912 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.