COX AUTOSERVICE: 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.
COX AUTOSERVICE
Largest movements
- Cash +€55,544
up €55,544 (+127%), from €43,820 to €99,363
mainly Net result for the year (+€38,347) and Depreciation (+€33,645)
- Tangible fixed assets -€14,247
down €14,247 (-8.7%), from €164,075 to €149,828
of which Furniture and vehicles: -€21,945
- Stocks and contracts +€9,957
up €9,957 (+13.7%), from €72,861 to €82,818
- Deferred charges and accrued income -€4,379
down €4,379 (-57.1%), from €7,667 to €3,288
- Reserves +€38,347
up €38,347 (+51.8%), from €74,093 to €112,439
of which Distributable reserves: +€38,347
- Debts after one year -€35,581
down €35,581 (-35.6%), from €99,970 to €64,389
of which Financial debts: -€35,581
- Trade debts +€19,699
up €19,699 (+47.8%), from €41,207 to €60,906
- Tax, wage and social debts +€17,824
up €17,824 (+258%), from €6,920 to €24,744
- Accrued charges and deferred income +€6,529
new in 2025: €6,529
- Gross operating margin +€59,703
up €59,703 (+116%), from €51,414 to €111,117
- Taxes +€13,786
up €13,786 (+2,586%), from €533 to €14,319
- Other operating charges +€8,171
up €8,171 (+167%), from €4,890 to €13,061
- Depreciation +€3,145
up €3,145 (+10.3%), from €30,500 to €33,645
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 | €353,147 | €400,789 | +€47,641 | +13.5% |
| Fixed assets | 21/28 | €164,190 | €149,943 | -€14,247 | -8.7% |
| Tangible fixed assets | 22/27 | €164,075 | €149,828 | -€14,247 | -8.7% |
| Land and buildings | 22 | €68,758 | €60,413 | -€8,345 | -12.1% |
| Plant, machinery and equipment | 23 | €4,023 | €20,066 | +€16,043 | +399% |
| Furniture and vehicles | 24 | €91,294 | €69,349 | -€21,945 | -24.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €188,958 | €250,846 | +€61,888 | +32.8% |
| Stocks and contracts in progress | 3 | €72,861 | €82,818 | +€9,957 | +13.7% |
| Stocks | 30/36 | €72,861 | €82,818 | +€9,957 | +13.7% |
| Amounts receivable within one year | 40/41 | €64,610 | €65,377 | +€767 | +1.2% |
| Trade receivables | 40 | €47,106 | €49,239 | +€2,133 | +4.5% |
| Other amounts receivable | 41 | €17,504 | €16,138 | -€1,366 | -7.8% |
| Cash at bank and in hand | 54/58 | €43,820 | €99,363 | +€55,544 | +127% |
| Deferred charges and accrued income | 490/1 | €7,667 | €3,288 | -€4,379 | -57.1% |
| Total equity and liabilities | 10/49 | €353,147 | €400,789 | +€47,641 | +13.5% |
| Equity | 10/15 | €111,293 | €149,639 | +€38,347 | +34.5% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €74,093 | €112,439 | +€38,347 | +51.8% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €70,373 | €108,719 | +€38,347 | +54.5% |
| Amounts payable | 17/49 | €241,855 | €251,149 | +€9,295 | +3.8% |
| Amounts payable after more than one year | 17 | €99,970 | €64,389 | -€35,581 | -35.6% |
| Financial debts | 170/4 | €99,474 | €63,893 | -€35,581 | -35.8% |
| Other amounts payable | 178/9 | €496 | €496 | = | 0.0% |
| Amounts payable within one year | 42/48 | €141,885 | €180,232 | +€38,347 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €18,758 | €19,581 | +€824 | +4.4% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €41,207 | €60,906 | +€19,699 | +47.8% |
| Suppliers | 440/4 | €41,207 | €60,906 | +€19,699 | +47.8% |
| Taxes, remuneration and social security | 45 | €6,920 | €24,744 | +€17,824 | +258% |
| Taxes | 450/3 | €6,920 | €24,744 | +€17,824 | +258% |
| Accrued charges and deferred income | 492/3 | - | €6,529 | +€6,529 | |
| Remuneration, social security and pensions | 62 | €1,652 | €1,590 | -€61 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,500 | €33,645 | +€3,145 | +10.3% |
| Other operating charges | 640/8 | €4,890 | €13,061 | +€8,171 | +167% |
| Gross operating margin | 9900 | €51,414 | €111,117 | +€59,703 | +116% |
| Operating profit (loss) | 9901 | €14,372 | €62,821 | +€48,449 | +337% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €9,788 | €10,155 | +€368 | +3.8% |
| Recurring financial charges | 65 | €9,788 | €10,155 | +€368 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €4,593 | €52,666 | +€48,074 | +1,047% |
| Income taxes | 67/77 | €533 | €14,319 | +€13,786 | +2,586% |
| Profit (loss) for the period | 9904 | €4,060 | €38,347 | +€34,287 | +845% |
| Profit (loss) for the period to be appropriated | 9905 | €4,060 | €38,347 | +€34,287 | +845% |
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 17 October 2026 via checked.be.