Auto's Koen: 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's Koen
Largest movements
- Cash -€164,713
down €164,713 (-70.7%), from €232,923 to €68,209
mainly Receivables within one year (-€158,081) and Trade debts (-€66,891)
- Receivables within one year +€158,081
up €158,081 (+639%), from €24,729 to €182,810
of which Trade receivables: +€143,705
- Tangible fixed assets -€20,740
down €20,740 (-8.2%), from €254,405 to €233,664
of which Land and buildings: -€16,416
- Stocks and contracts +€19,515
up €19,515 (+4.7%), from €417,061 to €436,576
- Trade debts -€66,891
down €66,891 (-33.1%), from €202,274 to €135,383
- Reserves +€31,699
up €31,699 (+19.1%), from €166,133 to €197,832
of which Distributable reserves: +€31,699
- Tax, wage and social debts +€14,544
up €14,544 (+382%), from €3,812 to €18,356
of which Taxes: +€14,572
- Other debts +€12,741
up €12,741 (+3.0%), from €418,139 to €430,880
- Gross operating margin +€37,251
up €37,251 (+77.2%), from €48,264 to €85,515
- Taxes +€9,625
up €9,625 (+193%), from €4,990 to €14,614
- Financial charges +€3,369
up €3,369 (+330%), from €1,021 to €4,391
- Write-downs +€2,500
new in 2025: €2,500
- Other operating charges +€2,221
up €2,221 (+49.9%), from €4,451 to €6,673
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 | €931,791 | €921,954 | -€9,837 | -1.1% |
| Fixed assets | 21/28 | €255,100 | €234,359 | -€20,740 | -8.1% |
| Tangible fixed assets | 22/27 | €254,405 | €233,664 | -€20,740 | -8.2% |
| Land and buildings | 22 | €218,572 | €202,156 | -€16,416 | -7.5% |
| Plant, machinery and equipment | 23 | €6,705 | €5,205 | -€1,500 | -22.4% |
| Furniture and vehicles | 24 | €29,127 | €26,304 | -€2,824 | -9.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €695 | €695 | = | 0.0% |
| Current assets | 29/58 | €676,691 | €687,595 | +€10,904 | +1.6% |
| Stocks and contracts in progress | 3 | €417,061 | €436,576 | +€19,515 | +4.7% |
| Stocks | 30/36 | €417,061 | €436,576 | +€19,515 | +4.7% |
| Amounts receivable within one year | 40/41 | €24,729 | €182,810 | +€158,081 | +639% |
| Trade receivables | 40 | €8,645 | €152,350 | +€143,705 | +1,662% |
| Other amounts receivable | 41 | €16,084 | €30,460 | +€14,375 | +89.4% |
| Cash at bank and in hand | 54/58 | €232,923 | €68,209 | -€164,713 | -70.7% |
| Deferred charges and accrued income | 490/1 | €1,978 | €0 | -€1,978 | -100% |
| Total equity and liabilities | 10/49 | €931,791 | €921,954 | -€9,837 | -1.1% |
| Equity | 10/15 | €184,733 | €216,432 | +€31,699 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,133 | €197,832 | +€31,699 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,273 | €195,972 | +€31,699 | +19.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €747,057 | €705,522 | -€41,536 | -5.6% |
| Amounts payable after more than one year | 17 | €110,990 | €101,962 | -€9,028 | -8.1% |
| Financial debts | 170/4 | €110,990 | €101,962 | -€9,028 | -8.1% |
| Amounts payable within one year | 42/48 | €636,067 | €603,560 | -€32,507 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €11,843 | €10,560 | -€1,283 | -10.8% |
| Trade debts | 44 | €202,274 | €135,383 | -€66,891 | -33.1% |
| Suppliers | 440/4 | €202,274 | €135,383 | -€66,891 | -33.1% |
| Advances received on contracts in progress | 46 | €0 | €8,381 | +€8,381 | |
| Taxes, remuneration and social security | 45 | €3,812 | €18,356 | +€14,544 | +382% |
| Taxes | 450/3 | €25 | €14,597 | +€14,572 | +57,346% |
| Remuneration and social security | 454/9 | €3,787 | €3,759 | -€28 | -0.7% |
| Other amounts payable | 47/48 | €418,139 | €430,880 | +€12,741 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,483 | €25,736 | -€747 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €4,451 | €6,673 | +€2,221 | +49.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €48,264 | €85,515 | +€37,251 | +77.2% |
| Operating profit (loss) | 9901 | €17,330 | €50,606 | +€33,276 | +192% |
| Financial income | 75/76B | €56 | €98 | +€42 | +76.5% |
| Recurring financial income | 75 | €56 | €98 | +€42 | +76.5% |
| Financial charges | 65/66B | €1,021 | €4,391 | +€3,369 | +330% |
| Recurring financial charges | 65 | €1,021 | €4,391 | +€3,369 | +330% |
| Profit (loss) for the period before taxes | 9903 | €16,364 | €46,313 | +€29,950 | +183% |
| Income taxes | 67/77 | €4,990 | €14,614 | +€9,625 | +193% |
| Profit (loss) for the period | 9904 | €11,374 | €31,699 | +€20,325 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €11,374 | €31,699 | +€20,325 | +179% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.