AUTO BODSON: 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.
AUTO BODSON
Largest movements
- Cash +€40,861
up €40,861 (+121%), from €33,757 to €74,618
mainly Debts after one year (+€43,428) and Deferred charges and accrued income (+€20,985)
- Receivables within one year +€22,204
up €22,204 (+572%), from €3,884 to €26,088
of which Trade receivables: +€22,189
- Deferred charges and accrued income -€20,985
down €20,985 (-97.6%), from €21,499 to €514
- Stocks and contracts -€4,898
down €4,898 (-6.9%), from €70,800 to €65,902
- Tangible fixed assets -€2,822
down €2,822 (-33.3%), from €8,463 to €5,641
- Debts after one year +€43,428
new in 2025: €43,428
- Other debts -€21,803
down €21,803 (-21.5%), from €101,507 to €79,704
- Current portion of long-term debt +€14,249
new in 2025: €14,249
- Gross operating margin -€17,046
down €17,046 (-69.9%), from €24,402 to €7,357
- Other operating charges +€1,672
up €1,672 (+295%), from €568 to €2,239
- Taxes -€1,495
down €1,495 (-69.8%), from €2,142 to €647
- Financial charges +€1,127
up €1,127 (+284%), from €397 to €1,523
- Financial income -€717
down €717 (-82.5%), from €869 to €152
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 | €138,404 | €172,764 | +€34,360 | +24.8% |
| Fixed assets | 21/28 | €8,463 | €5,641 | -€2,822 | -33.3% |
| Tangible fixed assets | 22/27 | €8,463 | €5,641 | -€2,822 | -33.3% |
| Furniture and vehicles | 24 | €8,463 | €5,641 | -€2,822 | -33.3% |
| Current assets | 29/58 | €129,941 | €167,123 | +€37,182 | +28.6% |
| Stocks and contracts in progress | 3 | €70,800 | €65,902 | -€4,898 | -6.9% |
| Stocks | 30/36 | €70,800 | €65,902 | -€4,898 | -6.9% |
| Amounts receivable within one year | 40/41 | €3,884 | €26,088 | +€22,204 | +572% |
| Trade receivables | 40 | €3,829 | €26,019 | +€22,189 | +579% |
| Other amounts receivable | 41 | €55 | €69 | +€14 | +26.4% |
| Cash at bank and in hand | 54/58 | €33,757 | €74,618 | +€40,861 | +121% |
| Deferred charges and accrued income | 490/1 | €21,499 | €514 | -€20,985 | -97.6% |
| Total equity and liabilities | 10/49 | €138,404 | €172,764 | +€34,360 | +24.8% |
| Equity | 10/15 | €21,220 | €21,497 | +€278 | +1.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,220 | €19,497 | +€278 | +1.4% |
| Amounts payable | 17/49 | €117,184 | €151,267 | +€34,082 | +29.1% |
| Amounts payable after more than one year | 17 | - | €43,428 | +€43,428 | |
| Financial debts | 170/4 | - | €43,428 | +€43,428 | |
| Amounts payable within one year | 42/48 | €117,184 | €107,839 | -€9,346 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | - | €14,249 | +€14,249 | |
| Trade debts | 44 | €10,116 | €9,304 | -€811 | -8.0% |
| Suppliers | 440/4 | €10,116 | €9,304 | -€811 | -8.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,562 | €4,581 | -€981 | -17.6% |
| Taxes | 450/3 | €4,062 | €4,581 | +€519 | +12.8% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €101,507 | €79,704 | -€21,803 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €2,822 | = | 0.0% |
| Other operating charges | 640/8 | €568 | €2,239 | +€1,672 | +295% |
| Gross operating margin | 9900 | €24,402 | €7,357 | -€17,046 | -69.9% |
| Operating profit (loss) | 9901 | €21,013 | €2,296 | -€18,717 | -89.1% |
| Financial income | 75/76B | €869 | €152 | -€717 | -82.5% |
| Recurring financial income | 75 | €869 | €152 | -€717 | -82.5% |
| Financial charges | 65/66B | €397 | €1,523 | +€1,127 | +284% |
| Recurring financial charges | 65 | €397 | €1,523 | +€1,127 | +284% |
| Profit (loss) for the period before taxes | 9903 | €21,485 | €925 | -€20,560 | -95.7% |
| Income taxes | 67/77 | €2,142 | €647 | -€1,495 | -69.8% |
| Profit (loss) for the period | 9904 | €19,343 | €278 | -€19,065 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,343 | €278 | -€19,065 | -98.6% |
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.