AUTO - KOPPELINGEN CENTRALE: 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 - KOPPELINGEN CENTRALE
Largest movements
- Cash +€77,171
up €77,171 (+15.6%), from €495,250 to €572,420
mainly Net result for the year (+€426,359) and Other debts (+€184,562)
- Stocks and contracts -€38,037
down €38,037 (-6.3%), from €605,884 to €567,846
- Tangible fixed assets -€17,392
down €17,392 (-30.0%), from €57,916 to €40,525
of which Furniture and vehicles: -€13,315
- Trade debts -€249,398
down €249,398 (-47.5%), from €525,455 to €276,057
- Reserves +€186,359
up €186,359 (+32.7%), from €570,058 to €756,417
- Other debts +€184,562
up €184,562 (+76.9%), from €240,000 to €424,562
- Tax, wage and social debts -€47,208
down €47,208 (-31.8%), from €148,319 to €101,111
of which Taxes: -€26,411
- Debts after one year -€35,701
no longer reported in 2025 (was €35,701)
- Gross operating margin +€202,124
up €202,124 (+17.2%), from €1.2m to €1.4m
- Staff costs +€58,745
up €58,745 (+7.7%), from €759,053 to €817,799
- Taxes +€33,536
up €33,536 (+72.3%), from €46,367 to €79,903
- Other operating charges +€28,015
up €28,015 (+252%), from €11,105 to €39,120
- Write-downs -€14,365
down €14,365, from €12,575 to -€1,789
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 | €1,567,656 | €1,577,728 | +€10,071 | +0.6% |
| Fixed assets | 21/28 | €75,518 | €56,255 | -€19,263 | -25.5% |
| Intangible fixed assets | 21 | €7,285 | €5,401 | -€1,884 | -25.9% |
| Tangible fixed assets | 22/27 | €57,916 | €40,525 | -€17,392 | -30.0% |
| Plant, machinery and equipment | 23 | €1,730 | €1,217 | -€512 | -29.6% |
| Furniture and vehicles | 24 | €36,024 | €22,709 | -€13,315 | -37.0% |
| Other tangible fixed assets | 26 | €20,162 | €16,598 | -€3,564 | -17.7% |
| Financial fixed assets | 28 | €10,316 | €10,329 | +€13 | +0.1% |
| Current assets | 29/58 | €1,492,139 | €1,521,473 | +€29,334 | +2.0% |
| Stocks and contracts in progress | 3 | €605,884 | €567,846 | -€38,037 | -6.3% |
| Stocks | 30/36 | €605,884 | €567,846 | -€38,037 | -6.3% |
| Amounts receivable within one year | 40/41 | €361,741 | €352,389 | -€9,352 | -2.6% |
| Trade receivables | 40 | €359,454 | €351,734 | -€7,720 | -2.1% |
| Other amounts receivable | 41 | €2,287 | €655 | -€1,632 | -71.4% |
| Cash at bank and in hand | 54/58 | €495,250 | €572,420 | +€77,171 | +15.6% |
| Deferred charges and accrued income | 490/1 | €29,264 | €28,817 | -€447 | -1.5% |
| Total equity and liabilities | 10/49 | €1,567,656 | €1,577,728 | +€10,071 | +0.6% |
| Equity | 10/15 | €576,258 | €775,017 | +€198,759 | +34.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €570,058 | €756,417 | +€186,359 | +32.7% |
| Distributable reserves | 133 | €570,058 | €756,417 | +€186,359 | +32.7% |
| Amounts payable | 17/49 | €991,398 | €802,711 | -€188,688 | -19.0% |
| Amounts payable after more than one year | 17 | €35,701 | - | -€35,701 | |
| Financial debts | 170/4 | €35,701 | - | -€35,701 | |
| Amounts payable within one year | 42/48 | €955,697 | €802,711 | -€152,987 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €30,059 | - | -€30,059 | |
| Financial debts | 43 | €10,560 | - | -€10,560 | |
| Credit institutions | 430/8 | €10,560 | - | -€10,560 | |
| Trade debts | 44 | €525,455 | €276,057 | -€249,398 | -47.5% |
| Suppliers | 440/4 | €525,455 | €276,057 | -€249,398 | -47.5% |
| Advances received on contracts in progress | 46 | €1,305 | €980 | -€325 | -24.9% |
| Taxes, remuneration and social security | 45 | €148,319 | €101,111 | -€47,208 | -31.8% |
| Taxes | 450/3 | €70,411 | €44,000 | -€26,411 | -37.5% |
| Remuneration and social security | 454/9 | €77,908 | €57,111 | -€20,797 | -26.7% |
| Other amounts payable | 47/48 | €240,000 | €424,562 | +€184,562 | +76.9% |
| Remuneration, social security and pensions | 62 | €759,053 | €817,799 | +€58,745 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,621 | €24,925 | +€5,304 | +27.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,575 | -€1,789 | -€14,365 | |
| Other operating charges | 640/8 | €11,105 | €39,120 | +€28,015 | +252% |
| Gross operating margin | 9900 | €1,178,490 | €1,380,614 | +€202,124 | +17.2% |
| Operating profit (loss) | 9901 | €376,136 | €500,561 | +€124,424 | +33.1% |
| Financial income | 75/76B | €18,910 | €11,535 | -€7,374 | -39.0% |
| Recurring financial income | 75 | €18,910 | €11,535 | -€7,374 | -39.0% |
| Financial charges | 65/66B | €7,165 | €5,834 | -€1,331 | -18.6% |
| Recurring financial charges | 65 | €7,165 | €5,834 | -€1,331 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €387,881 | €506,262 | +€118,381 | +30.5% |
| Income taxes | 67/77 | €46,367 | €79,903 | +€33,536 | +72.3% |
| Profit (loss) for the period | 9904 | €341,514 | €426,359 | +€84,845 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €341,514 | €426,359 | +€84,845 | +24.8% |
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 30 October 2026 via checked.be.