Auto Service Bern: 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 Service Bern
Largest movements
- Tangible fixed assets +€35,675
up €35,675 (+403%), from €8,861 to €44,536
of which Furniture and vehicles: +€30,335
- Receivables within one year +€9,376
up €9,376 (+3,125%), from €300 to €9,676
of which Trade receivables: +€6,712
- Stocks and contracts -€9,124
down €9,124 (-29.4%), from €31,024 to €21,899
- Cash -€4,384
down €4,384 (-25.1%), from €17,453 to €13,069
mainly Investment in fixed assets (net) (-€43,357) and Receivables within one year (-€9,376)
- Deferred charges and accrued income +€3,261
up €3,261 (+152%), from €2,142 to €5,403
- Debts after one year +€16,534
up €16,534 (+115%), from €14,401 to €30,935
of which Other amounts payable: +€12,600
- Current portion of long-term debt +€9,051
new in 2025: €9,051
- Tax, wage and social debts +€5,461
up €5,461 (+45.4%), from €12,034 to €17,495
of which Taxes: +€4,465
- Reserves +€2,355
up €2,355 (+7.9%), from €29,664 to €32,019
- Trade debts +€980
up €980 (+85.6%), from €1,146 to €2,126
- Gross operating margin -€19,688
down €19,688 (-46.5%), from €42,322 to €22,635
- Taxes -€8,937
down €8,937 (-85.1%), from €10,503 to €1,567
- Staff costs +€8,026
new in 2025: €8,026
- Depreciation +€7,676
up €7,676 (+1,772%), from €433 to €8,109
- Financial charges +€791
up €791 (+12,745%), from €6 to €798
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 | €60,207 | €94,583 | +€34,376 | +57.1% |
| Formation expenses | 20 | €428 | - | -€428 | |
| Fixed assets | 21/28 | €8,861 | €44,536 | +€35,675 | +403% |
| Tangible fixed assets | 22/27 | €8,861 | €44,536 | +€35,675 | +403% |
| Plant, machinery and equipment | 23 | €6,424 | €5,214 | -€1,209 | -18.8% |
| Furniture and vehicles | 24 | €2,437 | €32,772 | +€30,335 | +1,245% |
| Other tangible fixed assets | 26 | - | €6,550 | +€6,550 | |
| Current assets | 29/58 | €50,918 | €50,047 | -€871 | -1.7% |
| Stocks and contracts in progress | 3 | €31,024 | €21,899 | -€9,124 | -29.4% |
| Stocks | 30/36 | €31,024 | €21,899 | -€9,124 | -29.4% |
| Amounts receivable within one year | 40/41 | €300 | €9,676 | +€9,376 | +3,125% |
| Trade receivables | 40 | €300 | €7,012 | +€6,712 | +2,237% |
| Other amounts receivable | 41 | - | €2,665 | +€2,665 | |
| Cash at bank and in hand | 54/58 | €17,453 | €13,069 | -€4,384 | -25.1% |
| Deferred charges and accrued income | 490/1 | €2,142 | €5,403 | +€3,261 | +152% |
| Total equity and liabilities | 10/49 | €60,207 | €94,583 | +€34,376 | +57.1% |
| Equity | 10/15 | €30,864 | €33,219 | +€2,355 | +7.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €29,664 | €32,019 | +€2,355 | +7.9% |
| Distributable reserves | 133 | €29,664 | €32,019 | +€2,355 | +7.9% |
| Amounts payable | 17/49 | €29,343 | €61,364 | +€32,021 | +109% |
| Amounts payable after more than one year | 17 | €14,401 | €30,935 | +€16,534 | +115% |
| Financial debts | 170/4 | - | €3,934 | +€3,934 | |
| Other amounts payable | 178/9 | €14,401 | €27,001 | +€12,600 | +87.5% |
| Amounts payable within one year | 42/48 | €14,845 | €30,338 | +€15,492 | +104% |
| Current portion of amounts payable after more than one year | 42 | - | €9,051 | +€9,051 | |
| Trade debts | 44 | €1,146 | €2,126 | +€980 | +85.6% |
| Suppliers | 440/4 | €1,146 | €2,126 | +€980 | +85.6% |
| Taxes, remuneration and social security | 45 | €12,034 | €17,495 | +€5,461 | +45.4% |
| Taxes | 450/3 | €12,034 | €16,499 | +€4,465 | +37.1% |
| Remuneration and social security | 454/9 | - | €995 | +€995 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €97 | €91 | -€6 | -6.2% |
| Remuneration, social security and pensions | 62 | - | €8,026 | +€8,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €8,109 | +€7,676 | +1,772% |
| Other operating charges | 640/8 | €50 | €120 | +€70 | +140% |
| Gross operating margin | 9900 | €42,322 | €22,635 | -€19,688 | -46.5% |
| Operating profit (loss) | 9901 | €41,839 | €6,379 | -€35,460 | -84.8% |
| Financial income | 75/76B | €0 | €6 | +€6 | +15,500% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +15,500% |
| Financial charges | 65/66B | €6 | €798 | +€791 | +12,745% |
| Recurring financial charges | 65 | €6 | €798 | +€791 | +12,745% |
| Profit (loss) for the period before taxes | 9903 | €41,833 | €5,588 | -€36,245 | -86.6% |
| Income taxes | 67/77 | €10,503 | €1,567 | -€8,937 | -85.1% |
| Profit (loss) for the period | 9904 | €31,330 | €4,021 | -€27,308 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,330 | €4,021 | -€27,308 | -87.2% |
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 20 October 2026 via checked.be.