AUTO'S KRIS: 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.
What changed
AUTO'S KRIS
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€248,483
2024 · €481,683-€233,200
Equity
€5.1m
2024 · €4.9m+€248,483
Cash
€208,620
2024 · €519,922-€311,303
Balance sheet total
€7.7m
2024 · €7.6m+€53,424
Largest movements
Assets
- Cash -€311,303
down €311,303 (-59.9%), from €519,922 to €208,620
mainly Receivables within one year (-€203,401) and Stocks and contracts (-€165,414)
- Receivables within one year +€203,401
up €203,401 (+11.6%), from €1.8m to €2.0m
of which Other amounts receivable: +€380,608
- Stocks and contracts +€165,414
up €165,414 (+5.9%), from €2.8m to €3.0m
Equity and liabilities
- Tax, wage and social debts -€136,990
down €136,990 (-69.4%), from €197,343 to €60,354
of which Taxes: -€150,505
- Profit (loss) carried forward +€128,483
up €128,483 (+18.0%), from €715,491 to €843,974
- Reserves +€120,000
up €120,000 (+2.9%), from €4.1m to €4.2m
of which Distributable reserves: +€120,000
Income statement
- Turnover -€2.4m
down €2.4m (-14.4%), from €16.3m to €14.0m
- Goods and materials -€2.1m
down €2.1m (-14.3%), from €14.7m to €12.6m
of which Purchases: -€1.4m
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.
Result 2024
€481,683
Turnover
-€2.4m
Other operating income
-€62,043
Goods and materials
+€2.1m
Services and other goods
+€74,490
Staff costs
-€98,864
Depreciation
+€2,454
Other operating charges
+€241
Other operating items
+€17,787
Financial income
-€1,703
Financial charges
+€1,477
Taxes
+€79,916
Result 2025
€248,483
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€184,047
Investment
-€81,876
Financing
-€45,380
Cash 2024
€519,922
From operations (derived)
-€184,047
Net result for the year
+€248,483
Depreciation
+€88,411
Stocks and contracts
-€165,414
Receivables within one year
-€203,401
Deferred charges and accrued income
-€2,446
Trade debts
+€37,450
Tax, wage and social debts
-€136,990
Advances received
-€49,995
Other debts
-€144
Investment (derived)
-€81,876
Investment in fixed assets (net)
-€70,483
Current investments
-€11,393
Financing
-€45,380
Debts after one year
-€45,882
Current portion of long-term debt
+€582
Short-term financial debts
-€80
Cash 2025
€208,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,598,304 | €7,651,728 | +€53,424 | +0.7% |
| Fixed assets | 21/28 | €535,746 | €517,819 | -€17,928 | -3.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €532,794 | €514,866 | -€17,928 | -3.4% |
| Land and buildings | 22 | €262,685 | €242,685 | -€20,000 | -7.6% |
| Plant, machinery and equipment | 23 | €4,049 | €4,655 | +€606 | +15.0% |
| Furniture and vehicles | 24 | €90,863 | €127,124 | +€36,260 | +39.9% |
| Other tangible fixed assets | 26 | €175,197 | €140,403 | -€34,794 | -19.9% |
| Financial fixed assets | 28 | €2,952 | €2,952 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,952 | €2,952 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,952 | €2,952 | = | 0.0% |
| Current assets | 29/58 | €7,062,558 | €7,133,909 | +€71,352 | +1.0% |
| Stocks and contracts in progress | 3 | €2,785,168 | €2,950,582 | +€165,414 | +5.9% |
| Stocks | 30/36 | €2,785,168 | €2,950,582 | +€165,414 | +5.9% |
| Goods purchased for resale | 34 | €2,785,168 | €2,950,582 | +€165,414 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,757,782 | €1,961,183 | +€203,401 | +11.6% |
| Trade receivables | 40 | €198,522 | €21,316 | -€177,207 | -89.3% |
| Other amounts receivable | 41 | €1,559,260 | €1,939,868 | +€380,608 | +24.4% |
| Current investments | 50/53 | €1,997,109 | €2,008,502 | +€11,393 | +0.6% |
| Other investments | 51/53 | €1,997,109 | €2,008,502 | +€11,393 | +0.6% |
| Cash at bank and in hand | 54/58 | €519,922 | €208,620 | -€311,303 | -59.9% |
| Deferred charges and accrued income | 490/1 | €2,576 | €5,023 | +€2,446 | +95.0% |
| Total equity and liabilities | 10/49 | €7,598,304 | €7,651,728 | +€53,424 | +0.7% |
| Equity | 10/15 | €4,893,665 | €5,142,148 | +€248,483 | +5.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €4,116,200 | €4,236,200 | +€120,000 | +2.9% |
| Non-distributable reserves | 130/1 | €179,950 | €179,950 | = | 0.0% |
| Legal reserve | 130 | €179,950 | €179,950 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €3,880,000 | €4,000,000 | +€120,000 | +3.1% |
| Profit (loss) carried forward | 14 | €715,491 | €843,974 | +€128,483 | +18.0% |
| Amounts payable | 17/49 | €2,704,639 | €2,509,580 | -€195,059 | -7.2% |
| Amounts payable after more than one year | 17 | €100,157 | €54,275 | -€45,882 | -45.8% |
| Financial debts | 170/4 | €100,157 | €54,275 | -€45,882 | -45.8% |
| Credit institutions | 173 | €100,157 | €54,275 | -€45,882 | -45.8% |
| Amounts payable within one year | 42/48 | €2,604,482 | €2,455,305 | -€149,177 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €45,300 | €45,882 | +€582 | +1.3% |
| Financial debts | 43 | €27,026 | €26,946 | -€80 | -0.3% |
| Credit institutions | 430/8 | €27,026 | €26,946 | -€80 | -0.3% |
| Trade debts | 44 | €167,598 | €205,048 | +€37,450 | +22.3% |
| Suppliers | 440/4 | €167,598 | €205,048 | +€37,450 | +22.3% |
| Advances received on contracts in progress | 46 | €62,445 | €12,450 | -€49,995 | -80.1% |
| Taxes, remuneration and social security | 45 | €197,343 | €60,354 | -€136,990 | -69.4% |
| Taxes | 450/3 | €160,511 | €10,006 | -€150,505 | -93.8% |
| Remuneration and social security | 454/9 | €36,832 | €50,347 | +€13,516 | +36.7% |
| Other amounts payable | 47/48 | €2,104,769 | €2,104,625 | -€144 | 0.0% |
| Operating income | 70/76A | €16,393,085 | €13,994,207 | -€2.4m | -14.6% |
| Turnover | 70 | €16,309,308 | €13,954,687 | -€2.4m | -14.4% |
| Other operating income | 74 | €83,777 | €21,734 | -€62,043 | -74.1% |
| Non-recurring operating income | 76A | - | €17,787 | +€17,787 | |
| Operating charges | 60/66A | €15,752,185 | €13,666,198 | -€2.1m | -13.2% |
| Goods for resale, raw materials and consumables | 60 | €14,700,571 | €12,592,904 | -€2.1m | -14.3% |
| Purchases | 600/8 | €14,123,790 | €12,758,317 | -€1.4m | -9.7% |
| Change in stocks: decrease (increase) | 609 | €576,781 | -€165,414 | -€742,195 | |
| Services and other goods | 61 | €684,191 | €609,701 | -€74,490 | -10.9% |
| Remuneration, social security and pensions | 62 | €260,798 | €359,662 | +€98,864 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,865 | €88,411 | -€2,454 | -2.7% |
| Other operating charges | 640/8 | €15,761 | €15,520 | -€241 | -1.5% |
| Operating profit (loss) | 9901 | €640,900 | €328,010 | -€312,890 | -48.8% |
| Financial income | 75/76B | €18,648 | €16,946 | -€1,703 | -9.1% |
| Recurring financial income | 75 | €18,648 | €16,946 | -€1,703 | -9.1% |
| Income from current assets | 751 | €18,454 | €16,780 | -€1,675 | -9.1% |
| Other financial income | 752/9 | €194 | €166 | -€28 | -14.3% |
| Financial charges | 65/66B | €5,007 | €3,530 | -€1,477 | -29.5% |
| Recurring financial charges | 65 | €5,007 | €3,530 | -€1,477 | -29.5% |
| Debt charges | 650 | €3,543 | €2,689 | -€854 | -24.1% |
| Other financial charges | 652/9 | €1,464 | €841 | -€623 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €654,541 | €341,425 | -€313,116 | -47.8% |
| Income taxes | 67/77 | €172,858 | €92,942 | -€79,916 | -46.2% |
| Taxes | 670/3 | €172,858 | €92,942 | -€79,916 | -46.2% |
| Profit (loss) for the period | 9904 | €481,683 | €248,483 | -€233,200 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €481,683 | €248,483 | -€233,200 | -48.4% |
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 19 October 2026 via checked.be.