CPR AUTOMOBILE: 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.
CPR AUTOMOBILE
Largest movements
- Tangible fixed assets +€791,922
up €791,922 (+14,366%), from €5,512 to €797,434
of which Land and buildings: +€785,272
- Stocks and contracts -€62,637
down €62,637 (-9.2%), from €682,137 to €619,501
- Receivables within one year -€53,109
down €53,109 (-31.4%), from €169,380 to €116,271
of which Trade receivables: -€42,686
- Debts after one year +€582,736
up €582,736 (+233%), from €250,000 to €832,736
- Trade debts +€45,714
up €45,714 (+33.0%), from €138,682 to €184,396
- Current portion of long-term debt +€27,734
up €27,734 (+340%), from €8,164 to €35,898
- Profit (loss) carried forward +€22,529
up €22,529 (+11.4%), from €197,654 to €220,183
- Purchases and services -€407,098
down €407,098 (-15.4%), from €2.6m to €2.2m
- Turnover -€366,224
down €366,224 (-13.4%), from €2.7m to €2.4m
- Depreciation +€53,404
up €53,404 (+3,107%), from €1,719 to €55,122
- Financial charges +€42,277
up €42,277 (+774%), from €5,465 to €47,742
- Gross operating margin +€36,324
up €36,324 (+31.3%), from €115,894 to €152,219
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 | €912,452 | €1,600,295 | +€687,843 | +75.4% |
| Fixed assets | 21/28 | €9,512 | €797,434 | +€787,922 | +8,283% |
| Tangible fixed assets | 22/27 | €5,512 | €797,434 | +€791,922 | +14,366% |
| Land and buildings | 22 | €1,963 | €787,235 | +€785,272 | +40,003% |
| Plant, machinery and equipment | 23 | €48 | €0 | -€48 | -100% |
| Furniture and vehicles | 24 | €2,769 | €9,593 | +€6,823 | +246% |
| Other tangible fixed assets | 26 | €732 | €606 | -€126 | -17.2% |
| Financial fixed assets | 28 | €4,000 | €0 | -€4,000 | -100% |
| Current assets | 29/58 | €902,940 | €802,861 | -€100,079 | -11.1% |
| Stocks and contracts in progress | 3 | €682,137 | €619,501 | -€62,637 | -9.2% |
| Stocks | 30/36 | €682,137 | €619,501 | -€62,637 | -9.2% |
| Amounts receivable within one year | 40/41 | €169,380 | €116,271 | -€53,109 | -31.4% |
| Trade receivables | 40 | €158,957 | €116,271 | -€42,686 | -26.9% |
| Other amounts receivable | 41 | €10,423 | €0 | -€10,423 | -100% |
| Cash at bank and in hand | 54/58 | €48,786 | €63,966 | +€15,180 | +31.1% |
| Deferred charges and accrued income | 490/1 | €2,636 | €3,122 | +€487 | +18.5% |
| Total equity and liabilities | 10/49 | €912,452 | €1,600,295 | +€687,843 | +75.4% |
| Equity | 10/15 | €217,654 | €240,183 | +€22,529 | +10.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,654 | €220,183 | +€22,529 | +11.4% |
| Amounts payable | 17/49 | €694,798 | €1,360,111 | +€665,313 | +95.8% |
| Amounts payable after more than one year | 17 | €250,000 | €832,736 | +€582,736 | +233% |
| Financial debts | 170/4 | €250,000 | €832,736 | +€582,736 | +233% |
| Amounts payable within one year | 42/48 | €442,646 | €525,985 | +€83,338 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €8,164 | €35,898 | +€27,734 | +340% |
| Financial debts | 43 | €67,571 | €75,000 | +€7,429 | +11.0% |
| Other loans | 439 | €67,571 | €75,000 | +€7,429 | +11.0% |
| Trade debts | 44 | €138,682 | €184,396 | +€45,714 | +33.0% |
| Suppliers | 440/4 | €138,682 | €184,396 | +€45,714 | +33.0% |
| Taxes, remuneration and social security | 45 | €45,494 | €32,691 | -€12,803 | -28.1% |
| Taxes | 450/3 | €42,586 | €32,691 | -€9,895 | -23.2% |
| Remuneration and social security | 454/9 | €2,908 | €0 | -€2,908 | -100% |
| Other amounts payable | 47/48 | €182,736 | €198,000 | +€15,264 | +8.4% |
| Accrued charges and deferred income | 492/3 | €2,151 | €1,391 | -€760 | -35.3% |
| Turnover | 70 | €2,742,013 | €2,375,789 | -€366,224 | -13.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,635,712 | €2,228,615 | -€407,098 | -15.4% |
| Remuneration, social security and pensions | 62 | €10,916 | €11,226 | +€310 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,719 | €55,122 | +€53,404 | +3,107% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €2,603 | €8,412 | +€5,809 | +223% |
| Non-recurring operating charges | 66A | €42 | €73 | +€31 | +74.6% |
| Gross operating margin | 9900 | €115,894 | €152,219 | +€36,324 | +31.3% |
| Operating profit (loss) | 9901 | €100,615 | €77,386 | -€23,230 | -23.1% |
| Financial income | 75/76B | €5,751 | €1,250 | -€4,501 | -78.3% |
| Recurring financial income | 75 | €1 | €1,250 | +€1,249 | +115,641% |
| Non-recurring financial income | 76B | €5,750 | €0 | -€5,750 | -100% |
| Financial charges | 65/66B | €5,465 | €47,742 | +€42,277 | +774% |
| Recurring financial charges | 65 | €5,465 | €47,742 | +€42,277 | +774% |
| Profit (loss) for the period before taxes | 9903 | €100,902 | €30,894 | -€70,008 | -69.4% |
| Income taxes | 67/77 | €22,586 | €8,365 | -€14,222 | -63.0% |
| Profit (loss) for the period | 9904 | €78,315 | €22,529 | -€55,786 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,315 | €22,529 | -€55,786 | -71.2% |
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.