Autokruispunt: 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
Autokruispunt
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€447,464
2025 · €629,819-€182,355
Equity
€1.5m
2025 · €1.3m+€223,732
Cash
€18,504
2025 · €464,855-€446,351
Balance sheet total
€3.2m
2025 · €3.1m+€79,012
Largest movements
Assets
- Stocks and contracts +€656,795
up €656,795 (+33.1%), from €2.0m to €2.6m
- Cash -€446,351
down €446,351 (-96.0%), from €464,855 to €18,504
mainly Other debts (-€879,370) and Stocks and contracts (-€656,795)
- Receivables within one year -€141,773
down €141,773 (-31.1%), from €455,929 to €314,156
of which Trade receivables: -€141,520
Equity and liabilities
- Other debts -€879,370
down €879,370 (-60.6%), from €1.5m to €571,910
- Short-term financial debts +€800,000
up €800,000, from €0 to €800,000
- Profit (loss) carried forward +€223,732
up €223,732 (+30.2%), from €739,738 to €963,470
Income statement
- Gross operating margin -€252,024
down €252,024 (-18.0%), from €1.4m to €1.2m
- Taxes -€66,466
down €66,466 (-29.9%), from €222,054 to €155,588
- Staff costs -€34,761
down €34,761 (-8.2%), from €423,505 to €388,744
- Write-downs +€33,816
up €33,816, from -€27,885 to €5,930
From the 2025 result to the 2026 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 2025
€629,819
Gross operating margin
-€252,024
Staff costs
+€34,761
Depreciation
-€13,365
Write-downs
-€33,816
Other operating charges
+€2,516
Financial income
+€59
Financial charges
+€13,048
Taxes
+€66,466
Result 2026
€447,464
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€892,609
Investment
-€95,547
Financing
+€541,805
Cash 2025
€464,855
From operations (derived)
-€892,609
Net result for the year
+€447,464
Depreciation
+€87,035
Stocks and contracts
-€656,795
Receivables within one year
+€141,773
Smaller working-capital items
-€1,104
Provisions
-€21,750
Trade debts
+€5,681
Tax, wage and social debts
-€15,544
Other debts
-€879,370
Investment (derived)
-€95,547
Investment in fixed assets (net)
-€95,547
Financing
+€541,805
Debts after one year
-€31,498
Current portion of long-term debt
-€2,965
Short-term financial debts
+€800,000
Contributions, distributions and other
-€223,732
Cash 2026
€18,504
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,147,270 | €3,226,282 | +€79,012 | +2.5% |
| Fixed assets | 21/28 | €231,648 | €240,160 | +€8,512 | +3.7% |
| Tangible fixed assets | 22/27 | €229,648 | €238,160 | +€8,512 | +3.7% |
| Plant, machinery and equipment | 23 | €53,270 | €79,386 | +€26,116 | +49.0% |
| Furniture and vehicles | 24 | €33,618 | €56,608 | +€22,990 | +68.4% |
| Leasing and similar rights | 25 | €3,188 | €0 | -€3,188 | -100% |
| Other tangible fixed assets | 26 | €139,572 | €102,166 | -€37,406 | -26.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €2,915,622 | €2,986,122 | +€70,500 | +2.4% |
| Stocks and contracts in progress | 3 | €1,986,871 | €2,643,665 | +€656,795 | +33.1% |
| Stocks | 30/36 | €1,986,871 | €2,643,665 | +€656,795 | +33.1% |
| Amounts receivable within one year | 40/41 | €455,929 | €314,156 | -€141,773 | -31.1% |
| Trade receivables | 40 | €447,184 | €305,664 | -€141,520 | -31.6% |
| Other amounts receivable | 41 | €8,745 | €8,492 | -€253 | -2.9% |
| Cash at bank and in hand | 54/58 | €464,855 | €18,504 | -€446,351 | -96.0% |
| Deferred charges and accrued income | 490/1 | €7,967 | €9,797 | +€1,830 | +23.0% |
| Total equity and liabilities | 10/49 | €3,147,270 | €3,226,282 | +€79,012 | +2.5% |
| Equity | 10/15 | €1,250,138 | €1,473,870 | +€223,732 | +17.9% |
| Contributions | 10/11 | €464,000 | €464,000 | = | 0.0% |
| Capital | 10 | €464,000 | €464,000 | = | 0.0% |
| Issued capital | 100 | €464,000 | €464,000 | = | 0.0% |
| Reserves | 13 | €46,400 | €46,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,400 | €46,400 | = | 0.0% |
| Legal reserve | 130 | €46,400 | €46,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €739,738 | €963,470 | +€223,732 | +30.2% |
| Provisions and deferred taxes | 16 | €130,650 | €108,900 | -€21,750 | -16.6% |
| Provisions for liabilities and charges | 160/5 | €130,650 | €108,900 | -€21,750 | -16.6% |
| Other liabilities and charges | 164/5 | €130,650 | €108,900 | -€21,750 | -16.6% |
| Amounts payable | 17/49 | €1,766,482 | €1,643,512 | -€122,970 | -7.0% |
| Amounts payable after more than one year | 17 | €50,056 | €18,558 | -€31,498 | -62.9% |
| Financial debts | 170/4 | €50,056 | €18,558 | -€31,498 | -62.9% |
| Amounts payable within one year | 42/48 | €1,716,426 | €1,624,953 | -€91,472 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €53,736 | €50,771 | -€2,965 | -5.5% |
| Financial debts | 43 | €0 | €800,000 | +€800,000 | |
| Credit institutions | 430/8 | €0 | €800,000 | +€800,000 | |
| Trade debts | 44 | €27,265 | €32,945 | +€5,681 | +20.8% |
| Suppliers | 440/4 | €27,265 | €32,945 | +€5,681 | +20.8% |
| Advances received on contracts in progress | 46 | €701 | €1,427 | +€726 | +104% |
| Taxes, remuneration and social security | 45 | €183,444 | €167,900 | -€15,544 | -8.5% |
| Taxes | 450/3 | €144,956 | €131,673 | -€13,283 | -9.2% |
| Remuneration and social security | 454/9 | €38,488 | €36,227 | -€2,261 | -5.9% |
| Other amounts payable | 47/48 | €1,451,280 | €571,910 | -€879,370 | -60.6% |
| Remuneration, social security and pensions | 62 | €423,505 | €388,744 | -€34,761 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,670 | €87,035 | +€13,365 | +18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€27,885 | €5,930 | +€33,816 | |
| Other operating charges | 640/8 | €21,422 | €18,906 | -€2,516 | -11.7% |
| Gross operating margin | 9900 | €1,402,751 | €1,150,727 | -€252,024 | -18.0% |
| Operating profit (loss) | 9901 | €912,040 | €650,112 | -€261,928 | -28.7% |
| Financial income | 75/76B | €95 | €153 | +€59 | +61.7% |
| Recurring financial income | 75 | €95 | €153 | +€59 | +61.7% |
| Financial charges | 65/66B | €60,261 | €47,213 | -€13,048 | -21.7% |
| Recurring financial charges | 65 | €60,261 | €47,213 | -€13,048 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €851,873 | €603,052 | -€248,821 | -29.2% |
| Income taxes | 67/77 | €222,054 | €155,588 | -€66,466 | -29.9% |
| Profit (loss) for the period | 9904 | €629,819 | €447,464 | -€182,355 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €629,819 | €447,464 | -€182,355 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.