MANAGE 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.
MANAGE AUTO
Largest movements
- Cash +€240,042
up €240,042 (+110.5%), from €217,144 to €457,185
mainly Trade debts (+€143,147) and Other debts (+€110,000)
- Tangible fixed assets +€104,374
up €104,374 (+21.2%), from €492,498 to €596,872
of which Furniture and vehicles: +€120,822
- Trade debts +€143,147
up €143,147 (+3678.2%), from €3,892 to €147,039
- Other debts +€110,000
up €110,000 (+214.3%), from €51,321 to €161,321
- Debts after one year +€104,804
up €104,804 (+623.2%), from €16,817 to €121,621
- Profit (loss) carried forward -€48,038
down €48,038 (-7.3%), from €655,330 to €607,292
- Current portion of long-term debt +€30,838
up €30,838 (+229.2%), from €13,454 to €44,292
- Staff costs +€78,037
up €78,037 (+52.8%), from €147,762 to €225,798
- Gross operating margin +€33,533
up €33,533 (+8.1%), from €413,817 to €447,350
- Depreciation +€10,149
up €10,149 (+19.9%), from €51,071 to €61,220
- Taxes -€9,275
down €9,275 (-21.1%), from €43,927 to €34,652
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 | €796,867 | €1,143,679 | +€346,813 | +43.5% |
| Fixed assets | 21/28 | €499,304 | €603,678 | +€104,374 | +20.9% |
| Tangible fixed assets | 22/27 | €492,498 | €596,872 | +€104,374 | +21.2% |
| Land and buildings | 22 | €408,000 | €392,000 | -€16,000 | -3.9% |
| Plant, machinery and equipment | 23 | €19,916 | €19,468 | -€447 | -2.2% |
| Furniture and vehicles | 24 | €64,582 | €185,404 | +€120,822 | +187.1% |
| Financial fixed assets | 28 | €6,805 | €6,805 | = | 0.0% |
| Current assets | 29/58 | €297,563 | €540,002 | +€242,439 | +81.5% |
| Amounts receivable within one year | 40/41 | €79,945 | €82,665 | +€2,720 | +3.4% |
| Trade receivables | 40 | €78,680 | €63,009 | -€15,670 | -19.9% |
| Other amounts receivable | 41 | €1,265 | €19,656 | +€18,390 | +1453.5% |
| Cash at bank and in hand | 54/58 | €217,144 | €457,185 | +€240,042 | +110.5% |
| Deferred charges and accrued income | 490/1 | €475 | €151 | -€323 | -68.1% |
| Total equity and liabilities | 10/49 | €796,867 | €1,143,679 | +€346,813 | +43.5% |
| Equity | 10/15 | €685,967 | €637,929 | -€48,038 | -7.0% |
| Reserves | 13 | €30,637 | €30,637 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,237 | €30,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €655,330 | €607,292 | -€48,038 | -7.3% |
| Amounts payable | 17/49 | €110,900 | €505,751 | +€394,851 | +356.0% |
| Amounts payable after more than one year | 17 | €16,817 | €121,621 | +€104,804 | +623.2% |
| Financial debts | 170/4 | €16,817 | €121,621 | +€104,804 | +623.2% |
| Amounts payable within one year | 42/48 | €92,083 | €384,130 | +€292,047 | +317.2% |
| Current portion of amounts payable after more than one year | 42 | €13,454 | €44,292 | +€30,838 | +229.2% |
| Trade debts | 44 | €3,892 | €147,039 | +€143,147 | +3678.2% |
| Suppliers | 440/4 | €3,892 | €147,039 | +€143,147 | +3678.2% |
| Taxes, remuneration and social security | 45 | €23,417 | €31,479 | +€8,062 | +34.4% |
| Taxes | 450/3 | €10,182 | - | -€10,182 | |
| Remuneration and social security | 454/9 | €13,235 | €31,479 | +€18,244 | +137.8% |
| Other amounts payable | 47/48 | €51,321 | €161,321 | +€110,000 | +214.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €147,762 | €225,798 | +€78,037 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,071 | €61,220 | +€10,149 | +19.9% |
| Other operating charges | 640/8 | €19,514 | €19,565 | +€51 | +0.3% |
| Non-recurring operating charges | 66A | - | €2,256 | +€2,256 | |
| Gross operating margin | 9900 | €413,817 | €447,350 | +€33,533 | +8.1% |
| Operating profit (loss) | 9901 | €195,470 | €138,511 | -€56,959 | -29.1% |
| Financial income | 75/76B | €921 | €1,747 | +€826 | +89.8% |
| Recurring financial income | 75 | €921 | €1,747 | +€826 | +89.8% |
| Financial charges | 65/66B | €3,851 | €3,643 | -€208 | -5.4% |
| Recurring financial charges | 65 | €3,851 | €3,643 | -€208 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €192,539 | €136,614 | -€55,925 | -29.0% |
| Income taxes | 67/77 | €43,927 | €34,652 | -€9,275 | -21.1% |
| Profit (loss) for the period | 9904 | €148,612 | €101,962 | -€46,650 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €148,612 | €101,962 | -€46,650 | -31.4% |
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 9 October 2026 via checked.be.