GEN AUTO: what changed
Two fiscal 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.
GEN AUTO
Largest movements
- Stocks and contracts +€84,065
up €84,065 (+33.4%), from €251,324 to €335,389
- Cash +€50,901
up €50,901 (+10180.2%), from €500 to €51,401
mainly Debts after one year (+€114,672) and Net result for the year (+€50,774)
- Debts after one year +€114,672
up €114,672 (+210.7%), from €54,432 to €169,104
- Profit (loss) carried forward +€50,774
up €50,774 (+102.3%), from €49,643 to €100,417
- Trade debts -€36,044
down €36,044 (-22.7%), from €158,973 to €122,930
- Tax, wage and social debts +€17,426
up €17,426 (+166.3%), from €10,479 to €27,905
of which Taxes: +€17,015
- Short-term financial debts -€9,600
no longer reported in 2025 (was €9,600)
- Gross operating margin +€32,157
up €32,157 (+59.2%), from €54,335 to €86,492
- Staff costs +€9,259
up €9,259 (+416.8%), from €2,222 to €11,481
- Taxes +€4,650
up €4,650 (+57.0%), from €8,161 to €12,811
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 | €322,509 | €453,588 | +€131,079 | +40.6% |
| Fixed assets | 21/28 | €2,986 | €3,747 | +€761 | +25.5% |
| Tangible fixed assets | 22/27 | €1,486 | €2,247 | +€761 | +51.2% |
| Plant, machinery and equipment | 23 | €1,486 | €1,127 | -€359 | -24.2% |
| Furniture and vehicles | 24 | - | €1,120 | +€1,120 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €319,522 | €449,840 | +€130,318 | +40.8% |
| Stocks and contracts in progress | 3 | €251,324 | €335,389 | +€84,065 | +33.4% |
| Stocks | 30/36 | €251,324 | €335,389 | +€84,065 | +33.4% |
| Amounts receivable within one year | 40/41 | €38,090 | €37,316 | -€773 | -2.0% |
| Trade receivables | 40 | €35,460 | €37,316 | +€1,856 | +5.2% |
| Other amounts receivable | 41 | €2,630 | - | -€2,630 | |
| Cash at bank and in hand | 54/58 | €500 | €51,401 | +€50,901 | +10180.2% |
| Deferred charges and accrued income | 490/1 | €29,609 | €25,733 | -€3,875 | -13.1% |
| Total equity and liabilities | 10/49 | €322,509 | €453,588 | +€131,079 | +40.6% |
| Equity | 10/15 | €51,143 | €101,917 | +€50,774 | +99.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,643 | €100,417 | +€50,774 | +102.3% |
| Amounts payable | 17/49 | €271,365 | €351,670 | +€80,305 | +29.6% |
| Amounts payable after more than one year | 17 | €54,432 | €169,104 | +€114,672 | +210.7% |
| Financial debts | 170/4 | €54,432 | €169,104 | +€114,672 | +210.7% |
| Amounts payable within one year | 42/48 | €216,933 | €182,566 | -€34,367 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €11,050 | €11,356 | +€306 | +2.8% |
| Financial debts | 43 | €9,600 | - | -€9,600 | |
| Credit institutions | 430/8 | €9,600 | - | -€9,600 | |
| Trade debts | 44 | €158,973 | €122,930 | -€36,044 | -22.7% |
| Suppliers | 440/4 | €158,973 | €122,930 | -€36,044 | -22.7% |
| Taxes, remuneration and social security | 45 | €10,479 | €27,905 | +€17,426 | +166.3% |
| Taxes | 450/3 | €8,161 | €25,176 | +€17,015 | +208.5% |
| Remuneration and social security | 454/9 | €2,319 | €2,729 | +€411 | +17.7% |
| Other amounts payable | 47/48 | €26,830 | €20,376 | -€6,454 | -24.1% |
| Remuneration, social security and pensions | 62 | €2,222 | €11,481 | +€9,259 | +416.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €536 | +€226 | +72.7% |
| Other operating charges | 640/8 | €1,375 | €1,561 | +€186 | +13.5% |
| Gross operating margin | 9900 | €54,335 | €86,492 | +€32,157 | +59.2% |
| Operating profit (loss) | 9901 | €50,428 | €72,915 | +€22,487 | +44.6% |
| Financial income | 75/76B | €10 | €37 | +€27 | +266.9% |
| Recurring financial income | 75 | €10 | €37 | +€27 | +266.9% |
| Financial charges | 65/66B | €9,794 | €9,368 | -€427 | -4.4% |
| Recurring financial charges | 65 | €9,794 | €9,368 | -€427 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €40,644 | €63,585 | +€22,941 | +56.4% |
| Income taxes | 67/77 | €8,161 | €12,811 | +€4,650 | +57.0% |
| Profit (loss) for the period | 9904 | €32,483 | €50,774 | +€18,291 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,483 | €50,774 | +€18,291 | +56.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.