NEGOCE 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.
NEGOCE AUTO
Largest movements
- Receivables within one year -€27,450
down €27,450 (-45.4%), from €60,409 to €32,959
of which Trade receivables: -€19,870
- Stocks and contracts +€26,377
up €26,377 (+45.2%), from €58,294 to €84,670
- Tangible fixed assets -€5,562
down €5,562 (-49.3%), from €11,275 to €5,713
of which Other tangible fixed assets: -€3,020
- Cash -€2,486
down €2,486 (-16.5%), from €15,037 to €12,551
mainly Stocks and contracts (-€26,377) and Net result for the year (-€15,960)
- Profit (loss) carried forward -€15,960
down €15,960 (-41.4%), from €38,553 to €22,593
- Other debts +€3,052
up €3,052 (+3.3%), from €92,815 to €95,867
- Gross operating margin -€45,292
down €45,292 (-85.9%), from €52,743 to €7,451
- Financial charges -€21,279
down €21,279 (-63.6%), from €33,435 to €12,157
- Other operating charges -€1,510
down €1,510 (-28.4%), from €5,309 to €3,800
- Depreciation -€1,412
down €1,412 (-18.4%), from €7,667 to €6,255
- Financial income -€1,091
down €1,091 (-100.0%), from €1,091 to €0
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 | €173,634 | €163,418 | -€10,216 | -5.9% |
| Fixed assets | 21/28 | €33,778 | €28,216 | -€5,562 | -16.5% |
| Tangible fixed assets | 22/27 | €11,275 | €5,713 | -€5,562 | -49.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €7,565 | €5,023 | -€2,542 | -33.6% |
| Other tangible fixed assets | 26 | €3,710 | €690 | -€3,020 | -81.4% |
| Financial fixed assets | 28 | €22,503 | €22,503 | = | 0.0% |
| Current assets | 29/58 | €139,856 | €135,202 | -€4,654 | -3.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €58,294 | €84,670 | +€26,377 | +45.2% |
| Stocks | 30/36 | €58,294 | €84,670 | +€26,377 | +45.2% |
| Amounts receivable within one year | 40/41 | €60,409 | €32,959 | -€27,450 | -45.4% |
| Trade receivables | 40 | €52,829 | €32,959 | -€19,870 | -37.6% |
| Other amounts receivable | 41 | €7,580 | €0 | -€7,580 | -100% |
| Cash at bank and in hand | 54/58 | €15,037 | €12,551 | -€2,486 | -16.5% |
| Deferred charges and accrued income | 490/1 | €6,117 | €5,022 | -€1,095 | -17.9% |
| Total equity and liabilities | 10/49 | €173,634 | €163,418 | -€10,216 | -5.9% |
| Equity | 10/15 | €52,806 | €36,847 | -€15,960 | -30.2% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,553 | €22,593 | -€15,960 | -41.4% |
| Amounts payable | 17/49 | €120,828 | €126,571 | +€5,744 | +4.8% |
| Amounts payable within one year | 42/48 | €120,828 | €126,571 | +€5,744 | +4.8% |
| Trade debts | 44 | €19,714 | €21,213 | +€1,499 | +7.6% |
| Suppliers | 440/4 | €19,714 | €21,213 | +€1,499 | +7.6% |
| Taxes, remuneration and social security | 45 | €8,298 | €9,491 | +€1,193 | +14.4% |
| Taxes | 450/3 | €8,298 | €9,491 | +€1,193 | +14.4% |
| Other amounts payable | 47/48 | €92,815 | €95,867 | +€3,052 | +3.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,667 | €6,255 | -€1,412 | -18.4% |
| Other operating charges | 640/8 | €5,309 | €3,800 | -€1,510 | -28.4% |
| Non-recurring operating charges | 66A | €975 | €1,195 | +€220 | +22.6% |
| Gross operating margin | 9900 | €52,743 | €7,451 | -€45,292 | -85.9% |
| Operating profit (loss) | 9901 | €38,792 | -€3,799 | -€42,591 | |
| Financial income | 75/76B | €1,091 | €0 | -€1,091 | -100.0% |
| Recurring financial income | 75 | €1,091 | €0 | -€1,091 | -100.0% |
| Financial charges | 65/66B | €33,435 | €12,157 | -€21,279 | -63.6% |
| Recurring financial charges | 65 | €33,435 | €12,157 | -€21,279 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €6,448 | -€15,956 | -€22,403 | |
| Income taxes | 67/77 | €852 | €4 | -€847 | -99.5% |
| Profit (loss) for the period | 9904 | €5,596 | -€15,960 | -€21,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,596 | -€15,960 | -€21,556 |
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 15 October 2026 via checked.be.