CENTRE AUTO RANCE: 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
CENTRE AUTO RANCE
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
€16,807
2024 · €23,260-€6,453
Equity
€535,168
2024 · €518,361+€16,807
Cash
€7,544
2024 · €12,164-€4,620
Balance sheet total
€1.3m
2024 · €1.5m-€220,389
Largest movements
Assets
- Stocks and contracts -€148,429
down €148,429 (-26.0%), from €569,938 to €421,509
- Receivables within one year -€39,641
down €39,641 (-14.4%), from €274,812 to €235,171
of which Trade receivables: -€41,682
- Tangible fixed assets -€39,037
down €39,037 (-6.4%), from €608,241 to €569,204
of which Land and buildings: -€21,243
Equity and liabilities
- Advances received -€229,125
no longer reported in 2025 (was €229,125)
- Profit (loss) carried forward +€16,807
up €16,807 (+37.9%), from -€44,330 to -€27,523
Income statement
- Gross operating margin -€51,332
down €51,332 (-13.2%), from €390,153 to €338,821
- Write-downs -€16,950
down €16,950 (-84.8%), from €20,000 to €3,050
- Staff costs -€16,492
down €16,492 (-6.6%), from €248,924 to €232,432
- Taxes -€4,741
down €4,741 (-81.5%), from €5,815 to €1,074
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
€23,260
Gross operating margin
-€51,332
Staff costs
+€16,492
Depreciation
+€1,462
Write-downs
+€16,950
Other operating charges
+€3,039
Other operating items
+€1,120
Financial income
-€1,638
Financial charges
+€2,713
Taxes
+€4,741
Result 2025
€16,807
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
+€26,985
Investment
-€13,035
Financing
-€18,570
Cash 2024
€12,164
From operations (derived)
+€26,985
Net result for the year
+€16,807
Depreciation
+€40,734
Stocks and contracts
+€148,429
Receivables within one year
+€39,641
Trade debts
-€3,724
Tax, wage and social debts
+€14,563
Advances received
-€229,125
Other debts
+€233
Accrued charges and deferred income
-€573
Investment (derived)
-€13,035
Investment in fixed assets (net)
-€13,035
Financing
-€18,570
Debts after one year
-€12,718
Current portion of long-term debt
-€5,852
Cash 2025
€7,544
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,488,923 | €1,268,534 | -€220,389 | -14.8% |
| Fixed assets | 21/28 | €623,034 | €595,335 | -€27,699 | -4.4% |
| Intangible fixed assets | 21 | €396 | €1,734 | +€1,338 | +338% |
| Tangible fixed assets | 22/27 | €608,241 | €569,204 | -€39,037 | -6.4% |
| Land and buildings | 22 | €386,841 | €365,598 | -€21,243 | -5.5% |
| Plant, machinery and equipment | 23 | €21,082 | €16,729 | -€4,353 | -20.6% |
| Furniture and vehicles | 24 | €22,752 | €16,853 | -€5,899 | -25.9% |
| Other tangible fixed assets | 26 | €7,933 | €5,613 | -€2,320 | -29.2% |
| Assets under construction and advance payments | 27 | €169,633 | €164,411 | -€5,222 | -3.1% |
| Financial fixed assets | 28 | €14,397 | €24,397 | +€10,000 | +69.5% |
| Current assets | 29/58 | €865,889 | €673,199 | -€192,690 | -22.3% |
| Stocks and contracts in progress | 3 | €569,938 | €421,509 | -€148,429 | -26.0% |
| Stocks | 30/36 | €569,938 | €421,509 | -€148,429 | -26.0% |
| Amounts receivable within one year | 40/41 | €274,812 | €235,171 | -€39,641 | -14.4% |
| Trade receivables | 40 | €274,812 | €233,130 | -€41,682 | -15.2% |
| Other amounts receivable | 41 | - | €2,041 | +€2,041 | |
| Current investments | 50/53 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,164 | €7,544 | -€4,620 | -38.0% |
| Deferred charges and accrued income | 490/1 | €8,970 | €8,970 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,488,923 | €1,268,534 | -€220,389 | -14.8% |
| Equity | 10/15 | €518,361 | €535,168 | +€16,807 | +3.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | - | €200,000 | +€200,000 | |
| Issued capital | 100 | - | €200,000 | +€200,000 | |
| Revaluation surpluses | 12 | €123,746 | €123,746 | = | 0.0% |
| Reserves | 13 | €238,945 | €238,945 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,500 | €46,500 | = | 0.0% |
| Distributable reserves | 133 | €182,445 | €182,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,330 | -€27,523 | +€16,807 | +37.9% |
| Amounts payable | 17/49 | €970,562 | €733,366 | -€237,196 | -24.4% |
| Amounts payable after more than one year | 17 | €193,336 | €180,618 | -€12,718 | -6.6% |
| Financial debts | 170/4 | €193,336 | €180,618 | -€12,718 | -6.6% |
| Amounts payable within one year | 42/48 | €776,632 | €552,727 | -€223,905 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €19,405 | €13,553 | -€5,852 | -30.2% |
| Financial debts | 43 | €280,000 | €280,000 | = | 0.0% |
| Credit institutions | 430/8 | €280,000 | €280,000 | = | 0.0% |
| Trade debts | 44 | €177,381 | €173,657 | -€3,724 | -2.1% |
| Suppliers | 440/4 | €177,381 | €173,657 | -€3,724 | -2.1% |
| Advances received on contracts in progress | 46 | €229,125 | - | -€229,125 | |
| Taxes, remuneration and social security | 45 | €70,145 | €84,708 | +€14,563 | +20.8% |
| Taxes | 450/3 | €32,713 | €32,356 | -€357 | -1.1% |
| Remuneration and social security | 454/9 | €37,432 | €52,352 | +€14,920 | +39.9% |
| Other amounts payable | 47/48 | €576 | €809 | +€233 | +40.5% |
| Accrued charges and deferred income | 492/3 | €594 | €21 | -€573 | -96.5% |
| Remuneration, social security and pensions | 62 | €248,924 | €232,432 | -€16,492 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,196 | €40,734 | -€1,462 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,000 | €3,050 | -€16,950 | -84.8% |
| Other operating charges | 640/8 | €15,277 | €12,238 | -€3,039 | -19.9% |
| Non-recurring operating charges | 66A | €1,120 | - | -€1,120 | |
| Gross operating margin | 9900 | €390,153 | €338,821 | -€51,332 | -13.2% |
| Operating profit (loss) | 9901 | €62,636 | €50,367 | -€12,269 | -19.6% |
| Financial income | 75/76B | €3,268 | €1,630 | -€1,638 | -50.1% |
| Recurring financial income | 75 | €3,268 | €1,630 | -€1,638 | -50.1% |
| Financial charges | 65/66B | €36,829 | €34,116 | -€2,713 | -7.4% |
| Recurring financial charges | 65 | €36,829 | €29,021 | -€7,808 | -21.2% |
| Non-recurring financial charges | 66B | - | €5,095 | +€5,095 | |
| Profit (loss) for the period before taxes | 9903 | €29,075 | €17,881 | -€11,194 | -38.5% |
| Income taxes | 67/77 | €5,815 | €1,074 | -€4,741 | -81.5% |
| Profit (loss) for the period | 9904 | €23,260 | €16,807 | -€6,453 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,260 | €16,807 | -€6,453 | -27.7% |
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.