IAS AUTOS: 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.
IAS AUTOS
Largest movements
- Receivables within one year +€65,849
up €65,849 (+527%), from €12,500 to €78,350
of which Trade receivables: +€64,022
- Stocks and contracts +€8,779
up €8,779 (+55.2%), from €15,911 to €24,690
- Cash +€2,477
up €2,477 (+42.6%), from €5,815 to €8,291
mainly Trade debts (+€63,463) and Net result for the year (+€11,887)
- Trade debts +€63,463
up €63,463 (+2,506%), from €2,532 to €65,995
- Profit (loss) carried forward +€11,887
up €11,887 (+85.3%), from -€13,937 to -€2,051
- Other debts +€1,756
up €1,756 (+6.5%), from €27,031 to €28,787
- Gross operating margin +€16,248
up €16,248, from -€2,453 to €13,795
- Other operating charges +€1,101
up €1,101 (+169%), from €650 to €1,752
- Taxes -€400
no longer reported in 2024 (was €400)
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 | €34,226 | €111,331 | +€77,105 | +225% |
| Current assets | 29/58 | €34,226 | €111,331 | +€77,105 | +225% |
| Stocks and contracts in progress | 3 | €15,911 | €24,690 | +€8,779 | +55.2% |
| Stocks | 30/36 | €15,911 | €24,690 | +€8,779 | +55.2% |
| Amounts receivable within one year | 40/41 | €12,500 | €78,350 | +€65,849 | +527% |
| Trade receivables | 40 | €10,553 | €74,575 | +€64,022 | +607% |
| Other amounts receivable | 41 | €1,947 | €3,774 | +€1,827 | +93.8% |
| Cash at bank and in hand | 54/58 | €5,815 | €8,291 | +€2,477 | +42.6% |
| Total equity and liabilities | 10/49 | €34,226 | €111,331 | +€77,105 | +225% |
| Equity | 10/15 | €4,663 | €16,549 | +€11,887 | +255% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,937 | -€2,051 | +€11,887 | +85.3% |
| Amounts payable | 17/49 | €29,563 | €94,782 | +€65,218 | +221% |
| Amounts payable within one year | 42/48 | €29,563 | €94,782 | +€65,218 | +221% |
| Trade debts | 44 | €2,532 | €65,995 | +€63,463 | +2,506% |
| Suppliers | 440/4 | €2,532 | €65,995 | +€63,463 | +2,506% |
| Other amounts payable | 47/48 | €27,031 | €28,787 | +€1,756 | +6.5% |
| Other operating charges | 640/8 | €650 | €1,752 | +€1,101 | +169% |
| Gross operating margin | 9900 | -€2,453 | €13,795 | +€16,248 | |
| Operating profit (loss) | 9901 | -€3,104 | €12,043 | +€15,146 | |
| Financial charges | 65/66B | €163 | €156 | -€7 | -4.4% |
| Recurring financial charges | 65 | €163 | €156 | -€7 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,267 | €11,887 | +€15,154 | |
| Income taxes | 67/77 | €400 | - | -€400 | |
| Profit (loss) for the period | 9904 | -€3,667 | €11,887 | +€15,554 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,667 | €11,887 | +€15,554 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.