Star AUTO: what changed
Two fiscal 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.
Star AUTO
Largest movements
- Receivables within one year +€328,669
up €328,669 (+1066.5%), from €30,816 to €359,485
of which Trade receivables: +€258,932
- Deferred charges and accrued income -€79,250
no longer reported in 2024 (was €79,250)
- Tangible fixed assets +€72,306
up €72,306 (+1612.0%), from €4,485 to €76,791
of which Plant, machinery and equipment: +€69,475
- Receivables after one year -€42,643
no longer reported in 2024 (was €42,643)
- Cash -€20,858
down €20,858 (-40.6%), from €51,400 to €30,542
mainly Receivables within one year (-€328,669) and Investment in fixed assets (net) (-€74,817)
- Trade debts +€130,937
up €130,937 (+104.1%), from €125,831 to €256,768
of which Bills of exchange payable: +€167,460
- Debts after one year +€75,490
new in 2024: €75,490
- Other debts +€24,000
new in 2024: €24,000
- Profit (loss) carried forward +€23,443
up €23,443 (+45.9%), from €51,051 to €74,495
- Turnover +€78,548
up €78,548 (+28.8%), from €272,605 to €351,154
- Purchases and services +€51,795
up €51,795 (+19.4%), from €267,079 to €318,875
- Gross operating margin +€47,476
up €47,476 (+328.9%), from €14,436 to €61,913
- Other operating charges +€4,934
up €4,934 (+587.0%), from €841 to €5,774
- Taxes +€4,549
up €4,549 (+127.6%), from €3,566 to €8,115
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.
Cash bridge derived
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 | €208,594 | €466,817 | +€258,223 | +123.8% |
| Fixed assets | 21/28 | €4,485 | €76,791 | +€72,306 | +1612.0% |
| Tangible fixed assets | 22/27 | €4,485 | €76,791 | +€72,306 | +1612.0% |
| Plant, machinery and equipment | 23 | €925 | €70,400 | +€69,475 | +7514.2% |
| Furniture and vehicles | 24 | €3,561 | €6,391 | +€2,831 | +79.5% |
| Current assets | 29/58 | €204,109 | €390,026 | +€185,917 | +91.1% |
| Amounts receivable after more than one year | 29 | €42,643 | - | -€42,643 | |
| Trade receivables | 290 | €42,643 | - | -€42,643 | |
| Amounts receivable within one year | 40/41 | €30,816 | €359,485 | +€328,669 | +1066.5% |
| Trade receivables | 40 | €19,089 | €278,021 | +€258,932 | +1356.4% |
| Other amounts receivable | 41 | €11,727 | €81,464 | +€69,737 | +594.7% |
| Cash at bank and in hand | 54/58 | €51,400 | €30,542 | -€20,858 | -40.6% |
| Deferred charges and accrued income | 490/1 | €79,250 | - | -€79,250 | |
| Total equity and liabilities | 10/49 | €208,594 | €466,817 | +€258,223 | +123.8% |
| Equity | 10/15 | €69,737 | €93,181 | +€23,443 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86 | €86 | = | 0.0% |
| Non-distributable reserves | 130/1 | €86 | €86 | = | 0.0% |
| Reserves not available under the articles | 1311 | €86 | €86 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,051 | €74,495 | +€23,443 | +45.9% |
| Amounts payable | 17/49 | €138,857 | €373,637 | +€234,780 | +169.1% |
| Amounts payable after more than one year | 17 | - | €75,490 | +€75,490 | |
| Financial debts | 170/4 | - | €75,490 | +€75,490 | |
| Amounts payable within one year | 42/48 | €138,857 | €298,147 | +€159,290 | +114.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,378 | +€3,378 | |
| Trade debts | 44 | €125,831 | €256,768 | +€130,937 | +104.1% |
| Suppliers | 440/4 | €41,075 | €4,551 | -€36,524 | -88.9% |
| Bills of exchange payable | 441 | €84,756 | €252,217 | +€167,460 | +197.6% |
| Taxes, remuneration and social security | 45 | €13,026 | €14,001 | +€975 | +7.5% |
| Taxes | 450/3 | €13,026 | €14,001 | +€975 | +7.5% |
| Other amounts payable | 47/48 | - | €24,000 | +€24,000 | |
| Turnover | 70 | €272,605 | €351,154 | +€78,548 | +28.8% |
| Non-recurring operating income | 76A | - | €29,634 | +€29,634 | |
| Goods, raw materials, services and sundry goods | 60/61 | €267,079 | €318,875 | +€51,795 | +19.4% |
| Remuneration, social security and pensions | 62 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,109 | €2,511 | +€1,402 | +126.4% |
| Other operating charges | 640/8 | €841 | €5,774 | +€4,934 | +587.0% |
| Gross operating margin | 9900 | €14,436 | €61,913 | +€47,476 | +328.9% |
| Operating profit (loss) | 9901 | €12,487 | €53,240 | +€40,753 | +326.4% |
| Financial income | 75/76B | €1,098 | €2,852 | +€1,754 | +159.8% |
| Recurring financial income | 75 | €1,098 | €2,852 | +€1,754 | +159.8% |
| Financial charges | 65/66B | €2,761 | €533 | -€2,228 | -80.7% |
| Recurring financial charges | 65 | €2,761 | €533 | -€2,228 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €10,823 | €55,559 | +€44,735 | +413.3% |
| Income taxes | 67/77 | €3,566 | €8,115 | +€4,549 | +127.6% |
| Profit (loss) for the period | 9904 | €7,257 | €47,443 | +€40,186 | +553.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,257 | €47,443 | +€40,186 | +553.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.