Auto Center Kella: 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 Center Kella
Largest movements
- Receivables within one year -€9,733
down €9,733 (-68.5%), from €14,208 to €4,475
- Tangible fixed assets -€6,294
down €6,294 (-24.7%), from €25,449 to €19,155
of which Furniture and vehicles: -€4,987
- Cash -€4,458
down €4,458 (-72.7%), from €6,130 to €1,672
mainly Trade debts (-€19,012) and Tax, wage and social debts (-€2,687)
- Deferred charges and accrued income -€1,622
no longer reported in 2025 (was €1,622)
- Trade debts -€19,012
down €19,012 (-78.8%), from €24,130 to €5,118
- Tax, wage and social debts -€2,687
down €2,687 (-29.5%), from €9,117 to €6,430
- Reserves -€2,588
down €2,588 (-24.0%), from €10,800 to €8,212
- Other debts +€2,049
up €2,049 (+27.9%), from €7,354 to €9,403
- Depreciation +€2,656
up €2,656 (+73.0%), from €3,637 to €6,293
- Other operating charges +€792
up €792 (+60.8%), from €1,303 to €2,095
- Gross operating margin -€292
down €292 (-4.8%), from €6,131 to €5,839
- Financial income -€164
down €164 (-49.5%), from €331 to €167
- Taxes +€118
new in 2025: €118
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 | €53,901 | €31,663 | -€22,238 | -41.3% |
| Fixed assets | 21/28 | €25,449 | €19,155 | -€6,294 | -24.7% |
| Tangible fixed assets | 22/27 | €25,449 | €19,155 | -€6,294 | -24.7% |
| Plant, machinery and equipment | 23 | €4,242 | €2,935 | -€1,307 | -30.8% |
| Furniture and vehicles | 24 | €21,207 | €16,220 | -€4,987 | -23.5% |
| Current assets | 29/58 | €28,452 | €12,508 | -€15,944 | -56.0% |
| Stocks and contracts in progress | 3 | €6,492 | €6,361 | -€131 | -2.0% |
| Stocks | 30/36 | €6,492 | €6,361 | -€131 | -2.0% |
| Amounts receivable within one year | 40/41 | €14,208 | €4,475 | -€9,733 | -68.5% |
| Trade receivables | 40 | €14,208 | €4,475 | -€9,733 | -68.5% |
| Cash at bank and in hand | 54/58 | €6,130 | €1,672 | -€4,458 | -72.7% |
| Deferred charges and accrued income | 490/1 | €1,622 | - | -€1,622 | |
| Total equity and liabilities | 10/49 | €53,901 | €31,663 | -€22,238 | -41.3% |
| Equity | 10/15 | €13,300 | €10,712 | -€2,588 | -19.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,800 | €8,212 | -€2,588 | -24.0% |
| Distributable reserves | 133 | €10,800 | €8,212 | -€2,588 | -24.0% |
| Amounts payable | 17/49 | €40,601 | €20,951 | -€19,650 | -48.4% |
| Amounts payable within one year | 42/48 | €40,601 | €20,951 | -€19,650 | -48.4% |
| Trade debts | 44 | €24,130 | €5,118 | -€19,012 | -78.8% |
| Suppliers | 440/4 | €24,130 | €5,118 | -€19,012 | -78.8% |
| Taxes, remuneration and social security | 45 | €9,117 | €6,430 | -€2,687 | -29.5% |
| Taxes | 450/3 | €9,117 | €6,430 | -€2,687 | -29.5% |
| Other amounts payable | 47/48 | €7,354 | €9,403 | +€2,049 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,637 | €6,293 | +€2,656 | +73.0% |
| Other operating charges | 640/8 | €1,303 | €2,095 | +€792 | +60.8% |
| Gross operating margin | 9900 | €6,131 | €5,839 | -€292 | -4.8% |
| Operating profit (loss) | 9901 | €1,191 | -€2,549 | -€3,740 | |
| Financial income | 75/76B | €331 | €167 | -€164 | -49.5% |
| Recurring financial income | 75 | €331 | €167 | -€164 | -49.5% |
| Financial charges | 65/66B | €174 | €88 | -€86 | -49.4% |
| Recurring financial charges | 65 | €174 | €88 | -€86 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €1,348 | -€2,470 | -€3,818 | |
| Income taxes | 67/77 | - | €118 | +€118 | |
| Profit (loss) for the period | 9904 | €1,348 | -€2,588 | -€3,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,348 | -€2,588 | -€3,936 |
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 1 November 2026 via checked.be.