TOP AUTOMOBILES: what changed
TOP AUTOMOBILES
Largest movements
- Stocks and contracts -€55,942
down €55,942 (-31.7%), from €176,582 to €120,640
- Cash +€10,397
up €10,397 (+17.8%), from €58,270 to €68,667
mainly Stocks and contracts (+€55,942) and Advances received (+€23,880)
- Tangible fixed assets -€5,464
down €5,464 (-8.7%), from €63,017 to €57,553
of which Land and buildings: -€4,561
- Receivables within one year +€3,429
up €3,429 (+33.0%), from €10,378 to €13,807
- Trade debts -€52,807
down €52,807 (-80.3%), from €65,794 to €12,987
- Advances received +€23,880
up €23,880 (+1,194%), from €2,000 to €25,880
- Tax, wage and social debts -€9,464
down €9,464 (-79.9%), from €11,838 to €2,374
- Debts after one year -€7,909
down €7,909 (-83.1%), from €9,514 to €1,605
- Gross operating margin -€50,281
down €50,281 (-76.4%), from €65,818 to €15,537
- Taxes -€13,088
no longer reported in 2025 (was €13,088)
- Depreciation -€8,756
down €8,756 (-61.6%), from €14,220 to €5,464
- Other operating charges +€4,454
up €4,454 (+163%), from €2,732 to €7,186
- Financial income -€3,026
no longer reported in 2025 (was €3,026)
of which Financial income: -€3,026
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,975 | €261,955 | -€48,020 | -15.5% |
| Fixed assets | 21/28 | €64,091 | €58,627 | -€5,464 | -8.5% |
| Tangible fixed assets | 22/27 | €63,017 | €57,553 | -€5,464 | -8.7% |
| Land and buildings | 22 | €62,046 | €57,485 | -€4,561 | -7.4% |
| Plant, machinery and equipment | 23 | €171 | €68 | -€103 | -60.2% |
| Furniture and vehicles | 24 | €800 | - | -€800 | |
| Financial fixed assets | 28 | €1,074 | €1,074 | = | 0.0% |
| Current assets | 29/58 | €245,884 | €203,328 | -€42,556 | -17.3% |
| Stocks and contracts in progress | 3 | €176,582 | €120,640 | -€55,942 | -31.7% |
| Stocks | 30/36 | €176,582 | €120,640 | -€55,942 | -31.7% |
| Amounts receivable within one year | 40/41 | €10,378 | €13,807 | +€3,429 | +33.0% |
| Trade receivables | 40 | €10,378 | €13,807 | +€3,429 | +33.0% |
| Cash at bank and in hand | 54/58 | €58,270 | €68,667 | +€10,397 | +17.8% |
| Deferred charges and accrued income | 490/1 | €654 | €214 | -€440 | -67.3% |
| Total equity and liabilities | 10/49 | €309,975 | €261,955 | -€48,020 | -15.5% |
| Equity | 10/15 | €96,205 | €95,579 | -€626 | -0.7% |
| Contributions | 10/11 | €58,587 | €58,587 | = | 0.0% |
| Contributions outside capital | 11 | €58,587 | - | -€58,587 | |
| Other | 1109/19 | €58,587 | - | -€58,587 | |
| Reserves | 13 | €1,964 | €1,964 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,964 | - | -€1,964 | |
| Reserves not available under the articles | 1311 | €1,964 | - | -€1,964 | |
| Distributable reserves | 133 | - | €1,964 | +€1,964 | |
| Profit (loss) carried forward | 14 | €35,654 | €35,028 | -€626 | -1.8% |
| Amounts payable | 17/49 | €213,770 | €166,376 | -€47,394 | -22.2% |
| Amounts payable after more than one year | 17 | €9,514 | €1,605 | -€7,909 | -83.1% |
| Financial debts | 170/4 | €9,514 | €1,605 | -€7,909 | -83.1% |
| Amounts payable within one year | 42/48 | €204,256 | €164,771 | -€39,485 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €10,659 | €7,909 | -€2,750 | -25.8% |
| Trade debts | 44 | €65,794 | €12,987 | -€52,807 | -80.3% |
| Suppliers | 440/4 | €65,794 | €12,987 | -€52,807 | -80.3% |
| Advances received on contracts in progress | 46 | €2,000 | €25,880 | +€23,880 | +1,194% |
| Taxes, remuneration and social security | 45 | €11,838 | €2,374 | -€9,464 | -79.9% |
| Taxes | 450/3 | €11,838 | €2,374 | -€9,464 | -79.9% |
| Other amounts payable | 47/48 | €113,965 | €115,621 | +€1,656 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,220 | €5,464 | -€8,756 | -61.6% |
| Other operating charges | 640/8 | €2,732 | €7,186 | +€4,454 | +163% |
| Non-recurring operating charges | 66A | - | €560 | +€560 | |
| Gross operating margin | 9900 | €65,818 | €15,537 | -€50,281 | -76.4% |
| Operating profit (loss) | 9901 | €48,866 | €2,327 | -€46,539 | -95.2% |
| Financial income | 75/76B | €3,026 | - | -€3,026 | |
| Recurring financial income | 75 | €3,026 | - | -€3,026 | |
| Non-recurring financial income | 76B | €3,026 | - | -€3,026 | |
| Financial charges | 65/66B | €2,924 | €2,953 | +€29 | +1.0% |
| Recurring financial charges | 65 | €2,924 | €2,953 | +€29 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €48,968 | -€626 | -€49,594 | |
| Income taxes | 67/77 | €13,088 | - | -€13,088 | |
| Profit (loss) for the period | 9904 | €35,880 | -€626 | -€36,506 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,880 | -€626 | -€36,506 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.