L. AUTOMOBILE: 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.
L. AUTOMOBILE
Largest movements
- Stocks and contracts -€142,200
down €142,200 (-16.0%), from €888,957 to €746,757
- Deferred charges and accrued income -€11,902
down €11,902 (-88.3%), from €13,482 to €1,580
- Cash +€10,624
up €10,624 (+376%), from €2,824 to €13,449
mainly Stocks and contracts (+€142,200) and Trade debts (+€32,671)
- Other debts -€98,342
down €98,342 (-33.3%), from €295,445 to €197,103
- Profit (loss) carried forward -€61,605
down €61,605 (-76.1%), from €80,966 to €19,361
- Trade debts +€32,671
up €32,671 (+29.2%), from €111,940 to €144,611
- Gross operating margin -€129,447
down €129,447, from €128,907 to -€540
- Taxes -€24,975
down €24,975 (-99.0%), from €25,224 to €249
- Write-downs +€16,500
new in 2025: €16,500
- Depreciation -€3,179
down €3,179 (-67.9%), from €4,685 to €1,506
- Staff costs +€1,427
up €1,427 (+3.6%), from €39,457 to €40,884
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €972,698 | €839,174 | -€133,524 | -13.7% |
| Fixed assets | 21/28 | €16,131 | €16,712 | +€581 | +3.6% |
| Tangible fixed assets | 22/27 | €16,106 | €16,687 | +€581 | +3.6% |
| Furniture and vehicles | 24 | €16,106 | €16,687 | +€581 | +3.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €956,567 | €822,462 | -€134,105 | -14.0% |
| Stocks and contracts in progress | 3 | €888,957 | €746,757 | -€142,200 | -16.0% |
| Stocks | 30/36 | €888,957 | €746,757 | -€142,200 | -16.0% |
| Amounts receivable within one year | 40/41 | €51,304 | €60,676 | +€9,373 | +18.3% |
| Trade receivables | 40 | €29,571 | €16,474 | -€13,097 | -44.3% |
| Other amounts receivable | 41 | €21,733 | €44,202 | +€22,469 | +103% |
| Cash at bank and in hand | 54/58 | €2,824 | €13,449 | +€10,624 | +376% |
| Deferred charges and accrued income | 490/1 | €13,482 | €1,580 | -€11,902 | -88.3% |
| Total equity and liabilities | 10/49 | €972,698 | €839,174 | -€133,524 | -13.7% |
| Equity | 10/15 | €501,426 | €439,821 | -€61,605 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €401,860 | €401,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,966 | €19,361 | -€61,605 | -76.1% |
| Amounts payable | 17/49 | €471,272 | €399,354 | -€71,918 | -15.3% |
| Amounts payable within one year | 42/48 | €468,501 | €396,410 | -€72,091 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €3,289 | - | -€3,289 | |
| Trade debts | 44 | €111,940 | €144,611 | +€32,671 | +29.2% |
| Suppliers | 440/4 | €111,940 | €144,611 | +€32,671 | +29.2% |
| Taxes, remuneration and social security | 45 | €57,827 | €54,697 | -€3,130 | -5.4% |
| Taxes | 450/3 | €30,132 | €18,362 | -€11,770 | -39.1% |
| Remuneration and social security | 454/9 | €27,695 | €36,335 | +€8,640 | +31.2% |
| Other amounts payable | 47/48 | €295,445 | €197,103 | -€98,342 | -33.3% |
| Accrued charges and deferred income | 492/3 | €2,770 | €2,943 | +€173 | +6.2% |
| Non-recurring operating income | 76A | €8,255 | €8,399 | +€144 | +1.7% |
| Remuneration, social security and pensions | 62 | €39,457 | €40,884 | +€1,427 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,685 | €1,506 | -€3,179 | -67.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,500 | +€16,500 | |
| Other operating charges | 640/8 | €815 | €1,501 | +€686 | +84.2% |
| Non-recurring operating charges | 66A | €0 | €116 | +€115 | +25,638% |
| Gross operating margin | 9900 | €128,907 | -€540 | -€129,447 | |
| Operating profit (loss) | 9901 | €83,950 | -€61,047 | -€144,996 | |
| Financial charges | 65/66B | €392 | €310 | -€82 | -20.8% |
| Recurring financial charges | 65 | €392 | €310 | -€82 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €83,558 | -€61,357 | -€144,915 | |
| Income taxes | 67/77 | €25,224 | €249 | -€24,975 | -99.0% |
| Profit (loss) for the period | 9904 | €58,334 | -€61,605 | -€119,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,334 | -€61,605 | -€119,939 |
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 30 October 2026 via checked.be.