Stéphane 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.
Stéphane Automobile
Largest movements
- Tangible fixed assets -€2,863
down €2,863 (-2.2%), from €131,008 to €128,144
of which Land and buildings: -€5,141
- Cash -€2,242
down €2,242 (-85.9%), from €2,609 to €367
mainly Debts after one year (-€9,275) and Investment in fixed assets (net) (-€3,210)
- Receivables within one year -€1,790
down €1,790 (-32.4%), from €5,518 to €3,728
- Debts after one year -€9,275
down €9,275 (-19.3%), from €47,986 to €38,711
- Other debts +€5,047
up €5,047 (+5.0%), from €100,080 to €105,126
- Current portion of long-term debt -€2,619
down €2,619 (-22.0%), from €11,894 to €9,275
- Profit (loss) carried forward -€2,402
down €2,402 (-5.5%), from -€43,643 to -€46,045
- Trade debts +€1,569
up €1,569 (+12.8%), from €12,300 to €13,870
- Gross operating margin +€3,921
up €3,921 (+63.9%), from €6,138 to €10,059
- Financial charges -€486
down €486 (-12.6%), from €3,844 to €3,358
- Other operating charges -€323
down €323 (-9.6%), from €3,353 to €3,030
- Depreciation +€160
up €160 (+2.7%), from €5,913 to €6,074
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 | €147,953 | €139,626 | -€8,328 | -5.6% |
| Fixed assets | 21/28 | €131,008 | €128,144 | -€2,863 | -2.2% |
| Tangible fixed assets | 22/27 | €131,008 | €128,144 | -€2,863 | -2.2% |
| Land and buildings | 22 | €127,153 | €122,011 | -€5,141 | -4.0% |
| Plant, machinery and equipment | 23 | €3,855 | €6,133 | +€2,278 | +59.1% |
| Current assets | 29/58 | €16,946 | €11,482 | -€5,464 | -32.2% |
| Stocks and contracts in progress | 3 | €8,122 | €7,386 | -€735 | -9.1% |
| Stocks | 30/36 | €8,122 | €7,386 | -€735 | -9.1% |
| Amounts receivable within one year | 40/41 | €5,518 | €3,728 | -€1,790 | -32.4% |
| Trade receivables | 40 | €5,518 | €3,728 | -€1,790 | -32.4% |
| Cash at bank and in hand | 54/58 | €2,609 | €367 | -€2,242 | -85.9% |
| Deferred charges and accrued income | 490/1 | €697 | - | -€697 | |
| Total equity and liabilities | 10/49 | €147,953 | €139,626 | -€8,328 | -5.6% |
| Equity | 10/15 | -€25,043 | -€27,445 | -€2,402 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,643 | -€46,045 | -€2,402 | -5.5% |
| Amounts payable | 17/49 | €172,996 | €167,071 | -€5,926 | -3.4% |
| Amounts payable after more than one year | 17 | €47,986 | €38,711 | -€9,275 | -19.3% |
| Financial debts | 170/4 | €47,986 | €38,711 | -€9,275 | -19.3% |
| Amounts payable within one year | 42/48 | €125,010 | €128,360 | +€3,350 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €11,894 | €9,275 | -€2,619 | -22.0% |
| Trade debts | 44 | €12,300 | €13,870 | +€1,569 | +12.8% |
| Suppliers | 440/4 | €12,300 | €13,870 | +€1,569 | +12.8% |
| Taxes, remuneration and social security | 45 | €736 | €89 | -€647 | -88.0% |
| Taxes | 450/3 | €736 | €89 | -€647 | -88.0% |
| Other amounts payable | 47/48 | €100,080 | €105,126 | +€5,047 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,913 | €6,074 | +€160 | +2.7% |
| Other operating charges | 640/8 | €3,353 | €3,030 | -€323 | -9.6% |
| Non-recurring operating charges | 66A | €589 | - | -€589 | |
| Gross operating margin | 9900 | €6,138 | €10,059 | +€3,921 | +63.9% |
| Operating profit (loss) | 9901 | -€3,718 | €956 | +€4,673 | |
| Financial charges | 65/66B | €3,844 | €3,358 | -€486 | -12.6% |
| Recurring financial charges | 65 | €3,844 | €3,358 | -€486 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,561 | -€2,402 | +€5,159 | +68.2% |
| Profit (loss) for the period | 9904 | -€7,561 | -€2,402 | +€5,159 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,561 | -€2,402 | +€5,159 | +68.2% |
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 21 October 2026 via checked.be.