CENTRE AUTO NORD: 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.
CENTRE AUTO NORD
Largest movements
- Receivables within one year -€104,677
down €104,677 (-63.3%), from €165,398 to €60,722
of which Trade receivables: -€97,395
- Stocks and contracts -€40,420
down €40,420 (-10.4%), from €386,958 to €346,538
- Other debts -€165,642
down €165,642 (-73.5%), from €225,338 to €59,695
- Trade debts +€66,145
up €66,145 (+59.9%), from €110,342 to €176,486
- Debts after one year -€37,195
down €37,195 (-15.0%), from €247,347 to €210,152
of which Financial debts: -€28,195
- Reserves +€24,276
up €24,276 (+11.0%), from €219,912 to €244,188
of which Distributable reserves: +€24,276
- Advances received -€21,264
down €21,264 (-52.4%), from €40,561 to €19,297
- Gross operating margin +€36,220
up €36,220 (+27.9%), from €129,980 to €166,200
- Staff costs +€23,862
up €23,862 (+42.0%), from €56,785 to €80,647
- Taxes +€6,687
up €6,687 (+111%), from €6,045 to €12,732
- Financial charges -€3,148
down €3,148 (-10.2%), from €30,993 to €27,846
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 | €1,167,769 | €1,032,063 | -€135,706 | -11.6% |
| Fixed assets | 21/28 | €606,237 | €616,340 | +€10,103 | +1.7% |
| Tangible fixed assets | 22/27 | €55,167 | €65,270 | +€10,103 | +18.3% |
| Plant, machinery and equipment | 23 | €4,688 | €2,568 | -€2,120 | -45.2% |
| Other tangible fixed assets | 26 | €50,478 | €62,702 | +€12,224 | +24.2% |
| Financial fixed assets | 28 | €551,070 | €551,070 | = | 0.0% |
| Current assets | 29/58 | €561,533 | €415,723 | -€145,810 | -26.0% |
| Stocks and contracts in progress | 3 | €386,958 | €346,538 | -€40,420 | -10.4% |
| Stocks | 30/36 | €386,958 | €346,538 | -€40,420 | -10.4% |
| Amounts receivable within one year | 40/41 | €165,398 | €60,722 | -€104,677 | -63.3% |
| Trade receivables | 40 | €132,064 | €34,669 | -€97,395 | -73.7% |
| Other amounts receivable | 41 | €33,334 | €26,053 | -€7,282 | -21.8% |
| Cash at bank and in hand | 54/58 | - | €5,974 | +€5,974 | |
| Deferred charges and accrued income | 490/1 | €9,176 | €2,489 | -€6,688 | -72.9% |
| Total equity and liabilities | 10/49 | €1,167,769 | €1,032,063 | -€135,706 | -11.6% |
| Equity | 10/15 | €226,112 | €250,388 | +€24,276 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €219,912 | €244,188 | +€24,276 | +11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €218,052 | €242,328 | +€24,276 | +11.1% |
| Amounts payable | 17/49 | €941,658 | €781,675 | -€159,983 | -17.0% |
| Amounts payable after more than one year | 17 | €247,347 | €210,152 | -€37,195 | -15.0% |
| Financial debts | 170/4 | €223,308 | €195,113 | -€28,195 | -12.6% |
| Other amounts payable | 178/9 | €24,039 | €15,039 | -€9,000 | -37.4% |
| Amounts payable within one year | 42/48 | €694,310 | €571,523 | -€122,788 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €52,524 | €39,695 | -€12,829 | -24.4% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €110,342 | €176,486 | +€66,145 | +59.9% |
| Suppliers | 440/4 | €110,342 | €176,486 | +€66,145 | +59.9% |
| Advances received on contracts in progress | 46 | €40,561 | €19,297 | -€21,264 | -52.4% |
| Taxes, remuneration and social security | 45 | €15,545 | €26,349 | +€10,803 | +69.5% |
| Taxes | 450/3 | €6,913 | €14,372 | +€7,459 | +108% |
| Remuneration and social security | 454/9 | €8,632 | €11,977 | +€3,345 | +38.7% |
| Other amounts payable | 47/48 | €225,338 | €59,695 | -€165,642 | -73.5% |
| Remuneration, social security and pensions | 62 | €56,785 | €80,647 | +€23,862 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,466 | €11,214 | -€252 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,037 | €7,428 | +€391 | +5.6% |
| Other operating charges | 640/8 | €3,792 | €4,480 | +€688 | +18.1% |
| Gross operating margin | 9900 | €129,980 | €166,200 | +€36,220 | +27.9% |
| Operating profit (loss) | 9901 | €50,900 | €62,432 | +€11,531 | +22.7% |
| Financial income | 75/76B | €1,844 | €2,422 | +€578 | +31.4% |
| Recurring financial income | 75 | €555 | €2,422 | +€1,867 | +336% |
| Non-recurring financial income | 76B | €1,289 | - | -€1,289 | |
| Financial charges | 65/66B | €30,993 | €27,846 | -€3,148 | -10.2% |
| Recurring financial charges | 65 | €30,993 | €27,846 | -€3,148 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €21,751 | €37,008 | +€15,257 | +70.1% |
| Income taxes | 67/77 | €6,045 | €12,732 | +€6,687 | +111% |
| Profit (loss) for the period | 9904 | €15,706 | €24,276 | +€8,570 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,706 | €24,276 | +€8,570 | +54.6% |
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 27 October 2026 via checked.be.