PRO AUTO DISTRIBUTION: 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.
PRO AUTO DISTRIBUTION
Largest movements
- Tangible fixed assets +€55,553
up €55,553 (+174%), from €31,854 to €87,407
of which Furniture and vehicles: +€65,210
- Stocks and contracts +€48,963
up €48,963 (+24.6%), from €199,053 to €248,016
- Receivables within one year +€45,125
up €45,125 (+72.1%), from €62,568 to €107,693
of which Other amounts receivable: +€30,967
- Cash +€21,447
up €21,447 (+41.5%), from €51,724 to €73,171
mainly Net result for the year (+€130,366) and Current portion of long-term debt (+€29,739)
- Reserves +€120,000
up €120,000 (+42.1%), from €285,000 to €405,000
- Short-term financial debts -€35,000
no longer reported in 2025 (was €35,000)
- Current portion of long-term debt +€29,739
up €29,739 (+206%), from €14,440 to €44,178
- Debts after one year +€27,471
up €27,471 (+235%), from €11,702 to €39,172
- Tax, wage and social debts +€13,556
up €13,556 (+47.6%), from €28,500 to €42,057
of which Taxes: +€10,328
- Gross operating margin +€55,685
up €55,685 (+21.0%), from €264,776 to €320,461
- Taxes +€19,095
up €19,095 (+53.3%), from €35,825 to €54,920
- Staff costs -€9,550
down €9,550 (-7.2%), from €131,810 to €122,260
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.
Derived cash bridge
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 | €485,421 | €658,795 | +€173,374 | +35.7% |
| Fixed assets | 21/28 | €34,842 | €90,395 | +€55,553 | +159% |
| Tangible fixed assets | 22/27 | €31,854 | €87,407 | +€55,553 | +174% |
| Furniture and vehicles | 24 | €6,799 | €72,009 | +€65,210 | +959% |
| Leasing and similar rights | 25 | €19,140 | €11,454 | -€7,685 | -40.2% |
| Other tangible fixed assets | 26 | €5,915 | €3,943 | -€1,972 | -33.3% |
| Financial fixed assets | 28 | €2,988 | €2,988 | = | 0.0% |
| Current assets | 29/58 | €450,579 | €568,400 | +€117,821 | +26.1% |
| Amounts receivable after more than one year | 29 | €134,000 | €134,000 | = | 0.0% |
| Other amounts receivable | 291 | €134,000 | €134,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €199,053 | €248,016 | +€48,963 | +24.6% |
| Stocks | 30/36 | €199,053 | €248,016 | +€48,963 | +24.6% |
| Amounts receivable within one year | 40/41 | €62,568 | €107,693 | +€45,125 | +72.1% |
| Trade receivables | 40 | €41,463 | €55,621 | +€14,158 | +34.1% |
| Other amounts receivable | 41 | €21,105 | €52,071 | +€30,967 | +147% |
| Cash at bank and in hand | 54/58 | €51,724 | €73,171 | +€21,447 | +41.5% |
| Deferred charges and accrued income | 490/1 | €3,235 | €5,520 | +€2,285 | +70.7% |
| Total equity and liabilities | 10/49 | €485,421 | €658,795 | +€173,374 | +35.7% |
| Equity | 10/15 | €353,675 | €484,040 | +€130,366 | +36.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €285,000 | €405,000 | +€120,000 | +42.1% |
| Distributable reserves | 133 | €285,000 | €405,000 | +€120,000 | +42.1% |
| Profit (loss) carried forward | 14 | €48,675 | €59,040 | +€10,366 | +21.3% |
| Amounts payable | 17/49 | €131,747 | €174,755 | +€43,008 | +32.6% |
| Amounts payable after more than one year | 17 | €11,702 | €39,172 | +€27,471 | +235% |
| Financial debts | 170/4 | €11,702 | €39,172 | +€27,471 | +235% |
| Amounts payable within one year | 42/48 | €120,045 | €135,582 | +€15,537 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €14,440 | €44,178 | +€29,739 | +206% |
| Financial debts | 43 | €35,000 | - | -€35,000 | |
| Credit institutions | 430/8 | €35,000 | - | -€35,000 | |
| Trade debts | 44 | €39,417 | €49,348 | +€9,931 | +25.2% |
| Suppliers | 440/4 | €39,417 | €49,348 | +€9,931 | +25.2% |
| Taxes, remuneration and social security | 45 | €28,500 | €42,057 | +€13,556 | +47.6% |
| Taxes | 450/3 | €18,092 | €28,420 | +€10,328 | +57.1% |
| Remuneration and social security | 454/9 | €10,408 | €13,636 | +€3,228 | +31.0% |
| Other amounts payable | 47/48 | €2,689 | - | -€2,689 | |
| Remuneration, social security and pensions | 62 | €131,810 | €122,260 | -€9,550 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,389 | €14,707 | -€683 | -4.4% |
| Other operating charges | 640/8 | €928 | €736 | -€192 | -20.7% |
| Gross operating margin | 9900 | €264,776 | €320,461 | +€55,685 | +21.0% |
| Operating profit (loss) | 9901 | €116,648 | €182,757 | +€66,109 | +56.7% |
| Financial income | 75/76B | €10,813 | €8,067 | -€2,746 | -25.4% |
| Recurring financial income | 75 | €10,813 | €8,067 | -€2,746 | -25.4% |
| Financial charges | 65/66B | €5,759 | €5,539 | -€220 | -3.8% |
| Recurring financial charges | 65 | €5,759 | €5,539 | -€220 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €121,702 | €185,285 | +€63,583 | +52.2% |
| Income taxes | 67/77 | €35,825 | €54,920 | +€19,095 | +53.3% |
| Profit (loss) for the period | 9904 | €85,877 | €130,366 | +€44,488 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,877 | €130,366 | +€44,488 | +51.8% |
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 18 October 2026 via checked.be.