Autocars Bergkoning: 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.
Autocars Bergkoning
Largest movements
- Cash -€152,226
down €152,226 (-51.6%), from €295,147 to €142,921
mainly Trade debts (-€150,549) and Debts after one year (-€84,686)
- Tangible fixed assets -€94,750
down €94,750 (-23.6%), from €401,183 to €306,433
of which Furniture and vehicles: -€91,008
- Receivables within one year +€9,245
up €9,245 (+7.6%), from €121,636 to €130,882
of which Other amounts receivable: +€57,928
- Trade debts -€150,549
down €150,549 (-78.9%), from €190,914 to €40,364
- Debts after one year -€84,686
down €84,686 (-59.0%), from €143,585 to €58,900
- Short-term financial debts -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward +€21,425
up €21,425 (+58.4%), from -€36,678 to -€15,253
- Accrued charges and deferred income +€18,006
new in 2025: €18,006
- Gross operating margin -€117,916
down €117,916 (-32.6%), from €361,927 to €244,011
- Financial charges +€22,176
up €22,176 (+196%), from €11,287 to €33,463
- Staff costs -€20,311
down €20,311 (-16.5%), from €122,908 to €102,597
- Depreciation +€12,169
up €12,169 (+24.6%), from €49,524 to €61,693
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 | €828,584 | €582,655 | -€245,930 | -29.7% |
| Fixed assets | 21/28 | €401,183 | €306,433 | -€94,750 | -23.6% |
| Tangible fixed assets | 22/27 | €401,183 | €306,433 | -€94,750 | -23.6% |
| Land and buildings | 22 | €104,184 | €100,441 | -€3,743 | -3.6% |
| Furniture and vehicles | 24 | €296,999 | €205,992 | -€91,008 | -30.6% |
| Current assets | 29/58 | €427,401 | €276,222 | -€151,179 | -35.4% |
| Amounts receivable within one year | 40/41 | €121,636 | €130,882 | +€9,245 | +7.6% |
| Trade receivables | 40 | €116,669 | €67,986 | -€48,683 | -41.7% |
| Other amounts receivable | 41 | €4,968 | €62,896 | +€57,928 | +1,166% |
| Cash at bank and in hand | 54/58 | €295,147 | €142,921 | -€152,226 | -51.6% |
| Deferred charges and accrued income | 490/1 | €10,618 | €2,419 | -€8,199 | -77.2% |
| Total equity and liabilities | 10/49 | €828,584 | €582,655 | -€245,930 | -29.7% |
| Equity | 10/15 | €263,196 | €284,621 | +€21,425 | +8.1% |
| Contributions | 10/11 | €237,000 | €237,000 | = | 0.0% |
| Reserves | 13 | €62,874 | €62,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,578 | €43,578 | = | 0.0% |
| Distributable reserves | 133 | €19,296 | €19,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,678 | -€15,253 | +€21,425 | +58.4% |
| Amounts payable | 17/49 | €565,389 | €298,034 | -€267,355 | -47.3% |
| Amounts payable after more than one year | 17 | €143,585 | €58,900 | -€84,686 | -59.0% |
| Financial debts | 170/4 | €143,585 | €58,900 | -€84,686 | -59.0% |
| Amounts payable within one year | 42/48 | €421,803 | €221,128 | -€200,675 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €87,965 | €84,686 | -€3,279 | -3.7% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €190,914 | €40,364 | -€150,549 | -78.9% |
| Suppliers | 440/4 | €190,914 | €40,364 | -€150,549 | -78.9% |
| Taxes, remuneration and social security | 45 | €15,519 | €18,490 | +€2,971 | +19.1% |
| Taxes | 450/3 | €1,761 | €4,217 | +€2,455 | +139% |
| Remuneration and social security | 454/9 | €13,757 | €14,273 | +€516 | +3.8% |
| Other amounts payable | 47/48 | €77,406 | €77,588 | +€182 | +0.2% |
| Accrued charges and deferred income | 492/3 | - | €18,006 | +€18,006 | |
| Remuneration, social security and pensions | 62 | €122,908 | €102,597 | -€20,311 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,524 | €61,693 | +€12,169 | +24.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,904 | - | -€2,904 | |
| Other operating charges | 640/8 | €8,160 | €6,169 | -€1,990 | -24.4% |
| Non-recurring operating charges | 66A | €18,660 | €17,702 | -€959 | -5.1% |
| Gross operating margin | 9900 | €361,927 | €244,011 | -€117,916 | -32.6% |
| Operating profit (loss) | 9901 | €159,772 | €55,851 | -€103,921 | -65.0% |
| Financial income | 75/76B | €711 | €174 | -€536 | -75.5% |
| Recurring financial income | 75 | €711 | €174 | -€536 | -75.5% |
| Financial charges | 65/66B | €11,287 | €33,463 | +€22,176 | +196% |
| Recurring financial charges | 65 | €11,287 | €33,463 | +€22,176 | +196% |
| Profit (loss) for the period before taxes | 9903 | €149,195 | €22,562 | -€126,633 | -84.9% |
| Income taxes | 67/77 | - | €1,137 | +€1,137 | |
| Profit (loss) for the period | 9904 | €149,195 | €21,425 | -€127,770 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €149,195 | €21,425 | -€127,770 | -85.6% |
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 23 October 2026 via checked.be.