BS AUTO: what changed
BS AUTO
Largest movements
- Tangible fixed assets -€7,103
down €7,103 (-4.6%), from €154,718 to €147,615
of which Land and buildings: -€5,634
- Receivables within one year -€2,242
down €2,242 (-87.7%), from €2,557 to €315
of which Trade receivables: -€2,242
- Cash -€2,089
down €2,089 (-43.2%), from €4,830 to €2,741
mainly Debts after one year (-€11,442) and Net result for the year (-€5,095)
- Stocks and contracts -€1,968
down €1,968 (-27.4%), from €7,186 to €5,218
- Debts after one year -€11,442
down €11,442 (-16.2%), from €70,459 to €59,017
- Tax, wage and social debts +€7,011
up €7,011 (+853%), from €822 to €7,833
of which Remuneration and social security: +€3,850
- Profit (loss) carried forward -€5,095
down €5,095 (-85.2%), from -€5,982 to -€11,077
- Trade debts -€4,152
down €4,152 (-89.5%), from €4,637 to €485
- Other debts +€3,556
up €3,556 (+10.7%), from €33,242 to €36,798
- Gross operating margin +€2,343
up €2,343 (+31.6%), from €7,410 to €9,752
- Taxes +€1,445
up €1,445 (+641%), from €225 to €1,670
- Other operating charges +€788
up €788 (+33.7%), from €2,343 to €3,131
- Write-downs -€690
no longer reported in 2023 (was €690)
- Financial charges -€622
down €622 (-17.4%), from €3,565 to €2,944
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,291 | €155,889 | -€13,402 | -7.9% |
| Fixed assets | 21/28 | €154,718 | €147,615 | -€7,103 | -4.6% |
| Tangible fixed assets | 22/27 | €154,718 | €147,615 | -€7,103 | -4.6% |
| Land and buildings | 22 | €148,112 | €142,478 | -€5,634 | -3.8% |
| Plant, machinery and equipment | 23 | €6,607 | €5,137 | -€1,469 | -22.2% |
| Current assets | 29/58 | €14,573 | €8,274 | -€6,299 | -43.2% |
| Stocks and contracts in progress | 3 | €7,186 | €5,218 | -€1,968 | -27.4% |
| Stocks | 30/36 | €7,186 | €5,218 | -€1,968 | -27.4% |
| Amounts receivable within one year | 40/41 | €2,557 | €315 | -€2,242 | -87.7% |
| Trade receivables | 40 | €2,542 | €300 | -€2,242 | -88.2% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,830 | €2,741 | -€2,089 | -43.2% |
| Total equity and liabilities | 10/49 | €169,291 | €155,889 | -€13,402 | -7.9% |
| Equity | 10/15 | €45,409 | €40,314 | -€5,095 | -11.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €11,390 | €11,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,504 | - | -€2,504 | |
| Reserves not available under the articles | 1311 | €2,504 | - | -€2,504 | |
| Distributable reserves | 133 | €8,887 | €11,390 | +€2,504 | +28.2% |
| Profit (loss) carried forward | 14 | -€5,982 | -€11,077 | -€5,095 | -85.2% |
| Amounts payable | 17/49 | €123,882 | €115,575 | -€8,307 | -6.7% |
| Amounts payable after more than one year | 17 | €70,459 | €59,017 | -€11,442 | -16.2% |
| Financial debts | 170/4 | €70,459 | €59,017 | -€11,442 | -16.2% |
| Amounts payable within one year | 42/48 | €53,423 | €56,558 | +€3,135 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €14,722 | €11,442 | -€3,280 | -22.3% |
| Trade debts | 44 | €4,637 | €485 | -€4,152 | -89.5% |
| Suppliers | 440/4 | €4,637 | €485 | -€4,152 | -89.5% |
| Taxes, remuneration and social security | 45 | €822 | €7,833 | +€7,011 | +853% |
| Taxes | 450/3 | €822 | €3,983 | +€3,161 | +385% |
| Remuneration and social security | 454/9 | - | €3,850 | +€3,850 | |
| Other amounts payable | 47/48 | €33,242 | €36,798 | +€3,556 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,643 | €7,103 | +€460 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €690 | - | -€690 | |
| Other operating charges | 640/8 | €2,343 | €3,131 | +€788 | +33.7% |
| Gross operating margin | 9900 | €7,410 | €9,752 | +€2,343 | +31.6% |
| Operating profit (loss) | 9901 | -€2,267 | -€482 | +€1,785 | +78.7% |
| Financial income | 75/76B | €76 | €1 | -€75 | -98.9% |
| Recurring financial income | 75 | €76 | €1 | -€75 | -98.9% |
| Financial charges | 65/66B | €3,565 | €2,944 | -€622 | -17.4% |
| Recurring financial charges | 65 | €3,565 | €2,944 | -€622 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | -€3,425 | +€2,332 | +40.5% |
| Income taxes | 67/77 | €225 | €1,670 | +€1,445 | +641% |
| Profit (loss) for the period | 9904 | -€5,982 | -€5,095 | +€887 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,982 | -€5,095 | +€887 | +14.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.