Autocenter Borsbeek: 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
Autocenter Borsbeek
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€70,310
2024 · €171,536-€101,226
Equity
€350,625
2024 · €330,315+€20,310
Cash
€85,763
2024 · €85,501+€261
Balance sheet total
€908,682
2024 · €931,198-€22,517
Largest movements
Assets
- Receivables within one year -€52,990
down €52,990 (-79.9%), from €66,353 to €13,363
of which Trade receivables: -€42,886
- Stocks and contracts +€29,499
up €29,499 (+6.6%), from €450,092 to €479,590
Equity and liabilities
- Trade debts -€119,870
down €119,870 (-62.6%), from €191,568 to €71,698
- Other debts +€49,585
up €49,585 (+11,134%), from €445 to €50,030
- Short-term financial debts +€29,287
up €29,287 (+16.7%), from €175,713 to €205,000
- Debts after one year -€21,419
down €21,419 (-11.1%), from €192,180 to €170,760
- Profit (loss) carried forward +€20,310
up €20,310 (+8.7%), from €233,443 to €253,753
Income statement
- Gross operating margin -€56,412
down €56,412 (-11.8%), from €479,039 to €422,627
- Staff costs +€56,385
up €56,385 (+28.8%), from €195,761 to €252,146
- Taxes -€32,234
down €32,234 (-54.8%), from €58,844 to €26,610
- Depreciation +€15,941
up €15,941 (+86.8%), from €18,374 to €34,315
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
€171,536
Gross operating margin
-€56,412
Staff costs
-€56,385
Depreciation
-€15,941
Other operating charges
+€299
Other operating items
-€7,213
Financial income
+€113
Financial charges
+€2,079
Taxes
+€32,234
Result 2025
€70,310
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
+€78,899
Investment
-€37,353
Financing
-€41,285
Cash 2024
€85,501
From operations (derived)
+€78,899
Net result for the year
+€70,310
Depreciation
+€34,315
Stocks and contracts
-€29,499
Receivables within one year
+€52,990
Deferred charges and accrued income
+€2,324
Trade debts
-€119,870
Tax, wage and social debts
+€15,629
Other debts
+€49,585
Accrued charges and deferred income
+€3,115
Investment (derived)
-€37,353
Investment in fixed assets (net)
-€37,353
Financing
-€41,285
Debts after one year
-€21,419
Current portion of long-term debt
+€847
Short-term financial debts
+€29,287
Contributions, distributions and other
-€50,000
Cash 2025
€85,763
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €931,198 | €908,682 | -€22,517 | -2.4% |
| Fixed assets | 21/28 | €311,385 | €314,423 | +€3,038 | +1.0% |
| Tangible fixed assets | 22/27 | €310,885 | €313,923 | +€3,038 | +1.0% |
| Land and buildings | 22 | €240,449 | €250,507 | +€10,058 | +4.2% |
| Plant, machinery and equipment | 23 | €16,144 | €11,720 | -€4,424 | -27.4% |
| Furniture and vehicles | 24 | €54,292 | €51,696 | -€2,596 | -4.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €619,813 | €594,259 | -€25,555 | -4.1% |
| Stocks and contracts in progress | 3 | €450,092 | €479,590 | +€29,499 | +6.6% |
| Stocks | 30/36 | €450,092 | €479,590 | +€29,499 | +6.6% |
| Amounts receivable within one year | 40/41 | €66,353 | €13,363 | -€52,990 | -79.9% |
| Trade receivables | 40 | €51,358 | €8,473 | -€42,886 | -83.5% |
| Other amounts receivable | 41 | €14,995 | €4,890 | -€10,104 | -67.4% |
| Cash at bank and in hand | 54/58 | €85,501 | €85,763 | +€261 | +0.3% |
| Deferred charges and accrued income | 490/1 | €17,867 | €15,543 | -€2,324 | -13.0% |
| Total equity and liabilities | 10/49 | €931,198 | €908,682 | -€22,517 | -2.4% |
| Equity | 10/15 | €330,315 | €350,625 | +€20,310 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,272 | €78,272 | = | 0.0% |
| Distributable reserves | 133 | €78,272 | €78,272 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,443 | €253,753 | +€20,310 | +8.7% |
| Amounts payable | 17/49 | €600,884 | €558,057 | -€42,827 | -7.1% |
| Amounts payable after more than one year | 17 | €192,180 | €170,760 | -€21,419 | -11.1% |
| Financial debts | 170/4 | €192,180 | €170,760 | -€21,419 | -11.1% |
| Amounts payable within one year | 42/48 | €408,704 | €384,181 | -€24,523 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €20,572 | €21,419 | +€847 | +4.1% |
| Financial debts | 43 | €175,713 | €205,000 | +€29,287 | +16.7% |
| Credit institutions | 430/8 | €175,713 | €205,000 | +€29,287 | +16.7% |
| Trade debts | 44 | €191,568 | €71,698 | -€119,870 | -62.6% |
| Suppliers | 440/4 | €191,568 | €71,698 | -€119,870 | -62.6% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,405 | €31,034 | +€15,629 | +101% |
| Taxes | 450/3 | €0 | €2,229 | +€2,229 | |
| Remuneration and social security | 454/9 | €15,405 | €28,805 | +€13,400 | +87.0% |
| Other amounts payable | 47/48 | €445 | €50,030 | +€49,585 | +11,134% |
| Accrued charges and deferred income | 492/3 | - | €3,115 | +€3,115 | |
| Non-recurring operating income | 76A | €3,954 | €0 | -€3,954 | -100% |
| Remuneration, social security and pensions | 62 | €195,761 | €252,146 | +€56,385 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,374 | €34,315 | +€15,941 | +86.8% |
| Other operating charges | 640/8 | €7,453 | €7,154 | -€299 | -4.0% |
| Non-recurring operating charges | 66A | €10 | €7,223 | +€7,213 | +70,300% |
| Gross operating margin | 9900 | €479,039 | €422,627 | -€56,412 | -11.8% |
| Operating profit (loss) | 9901 | €257,440 | €121,789 | -€135,651 | -52.7% |
| Financial income | 75/76B | €59 | €172 | +€113 | +191% |
| Recurring financial income | 75 | €59 | €172 | +€113 | +191% |
| Financial charges | 65/66B | €27,119 | €25,040 | -€2,079 | -7.7% |
| Recurring financial charges | 65 | €26,919 | €25,040 | -€1,879 | -7.0% |
| Non-recurring financial charges | 66B | €200 | €0 | -€200 | -100% |
| Profit (loss) for the period before taxes | 9903 | €230,380 | €96,920 | -€133,460 | -57.9% |
| Income taxes | 67/77 | €58,844 | €26,610 | -€32,234 | -54.8% |
| Profit (loss) for the period | 9904 | €171,536 | €70,310 | -€101,226 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,536 | €70,310 | -€101,226 | -59.0% |
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.