GENERALE PIECES AUTO: what changed
What changed
GENERALE PIECES AUTO
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€131,866
2024 · €409,492-€277,626
Equity
€477,141
2024 · €1.8m-€1.3m
Cash
€224,123
2024 · €350,652-€126,529
Balance sheet total
€2.0m
2024 · €3.2m-€1.2m
Largest movements
Assets
- Receivables within one year -€1.3m
down €1.3m (-63.3%), from €2.1m to €765,505
of which Other amounts receivable: -€1.4m
- Stocks and contracts +€203,715
up €203,715 (+33.1%), from €615,221 to €818,936
- Cash -€126,529
down €126,529 (-36.1%), from €350,652 to €224,123
mainly Contributions, distributions and other (-€1.5m) and Other debts (-€960,016)
- Deferred charges and accrued income +€37,060
new in 2025: €37,060
Equity and liabilities
- Profit (loss) carried forward -€1.3m
down €1.3m (-90.7%), from €1.5m to €134,677
- Other debts -€960,016
down €960,016 (-100%), from €960,016 to €0
- Short-term financial debts +€543,158
new in 2025: €543,158
- Trade debts +€455,275
up €455,275 (+202%), from €225,270 to €680,545
- Current portion of long-term debt +€70,412
new in 2025: €70,412
Income statement
- Purchases and services -€5.2m
no longer reported in 2025 (was €5.2m)
- Gross operating margin -€387,990
down €387,990 (-24.0%), from €1.6m to €1.2m
- Staff costs +€226,403
up €226,403 (+29.3%), from €772,975 to €999,378
- Other operating charges -€215,119
down €215,119 (-93.3%), from €230,617 to €15,498
- Taxes -€178,896
down €178,896, from €141,796 to -€37,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€409,492
Gross operating margin
-€387,990
Staff costs
-€226,403
Depreciation
-€9,467
Other operating charges
+€215,119
Other operating items
-€48,994
Financial income
-€6,526
Financial charges
+€7,740
Taxes
+€178,896
Result 2025
€131,866
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€740,021
Investment
-€30,120
Financing
-€836,430
Cash 2024
€350,652
From operations (derived)
+€740,021
Net result for the year
+€131,866
Depreciation
+€51,681
Stocks and contracts
-€203,715
Receivables within one year
+€1.3m
Deferred charges and accrued income
-€37,060
Trade debts
+€455,275
Tax, wage and social debts
-€16,216
Other debts
-€960,016
Accrued charges and deferred income
+€381
Investment (derived)
-€30,120
Investment in fixed assets (net)
-€30,120
Financing
-€836,430
Current portion of long-term debt
+€70,412
Short-term financial debts
+€543,158
Contributions, distributions and other
-€1.5m
Cash 2025
€224,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,205,331 | €1,980,190 | -€1.2m | -38.2% |
| Fixed assets | 21/28 | €156,128 | €134,566 | -€21,562 | -13.8% |
| Tangible fixed assets | 22/27 | €149,335 | €127,773 | -€21,562 | -14.4% |
| Land and buildings | 22 | €9,810 | €13,233 | +€3,423 | +34.9% |
| Plant, machinery and equipment | 23 | €88,130 | €66,044 | -€22,086 | -25.1% |
| Furniture and vehicles | 24 | €51,395 | €48,496 | -€2,899 | -5.6% |
| Financial fixed assets | 28 | €6,793 | €6,793 | = | 0.0% |
| Current assets | 29/58 | €3,049,203 | €1,845,624 | -€1.2m | -39.5% |
| Stocks and contracts in progress | 3 | €615,221 | €818,936 | +€203,715 | +33.1% |
| Stocks | 30/36 | €615,221 | €818,936 | +€203,715 | +33.1% |
| Amounts receivable within one year | 40/41 | €2,083,330 | €765,505 | -€1.3m | -63.3% |
| Trade receivables | 40 | €222,560 | €337,991 | +€115,431 | +51.9% |
| Other amounts receivable | 41 | €1,860,770 | €427,515 | -€1.4m | -77.0% |
| Cash at bank and in hand | 54/58 | €350,652 | €224,123 | -€126,529 | -36.1% |
| Deferred charges and accrued income | 490/1 | - | €37,060 | +€37,060 | |
| Total equity and liabilities | 10/49 | €3,205,331 | €1,980,190 | -€1.2m | -38.2% |
| Equity | 10/15 | €1,795,275 | €477,141 | -€1.3m | -73.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | - | -€200,000 | |
| Issued capital | 100 | €200,000 | - | -€200,000 | |
| Reserves | 13 | €142,463 | €142,463 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,713 | €0 | -€2,713 | -100% |
| Legal reserve | 130 | €2,713 | - | -€2,713 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Tax-exempt reserves | 132 | €139,750 | €139,750 | = | 0.0% |
| Distributable reserves | 133 | - | €2,713 | +€2,713 | |
| Profit (loss) carried forward | 14 | €1,452,811 | €134,677 | -€1.3m | -90.7% |
| Amounts payable | 17/49 | €1,410,056 | €1,503,050 | +€92,993 | +6.6% |
| Amounts payable within one year | 42/48 | €1,410,056 | €1,502,669 | +€92,613 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | - | €70,412 | +€70,412 | |
| Financial debts | 43 | - | €543,158 | +€543,158 | |
| Credit institutions | 430/8 | - | €543,158 | +€543,158 | |
| Trade debts | 44 | €225,270 | €680,545 | +€455,275 | +202% |
| Suppliers | 440/4 | €225,270 | €680,545 | +€455,275 | +202% |
| Taxes, remuneration and social security | 45 | €224,771 | €208,554 | -€16,216 | -7.2% |
| Taxes | 450/3 | €123,892 | €48,614 | -€75,279 | -60.8% |
| Remuneration and social security | 454/9 | €100,879 | €159,941 | +€59,062 | +58.5% |
| Other amounts payable | 47/48 | €960,016 | €0 | -€960,016 | -100% |
| Accrued charges and deferred income | 492/3 | - | €381 | +€381 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,206,961 | - | -€5.2m | |
| Remuneration, social security and pensions | 62 | €772,975 | €999,378 | +€226,403 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,215 | €51,681 | +€9,467 | +22.4% |
| Other operating charges | 640/8 | €230,617 | €15,498 | -€215,119 | -93.3% |
| Non-recurring operating charges | 66A | - | €48,994 | +€48,994 | |
| Gross operating margin | 9900 | €1,615,039 | €1,227,049 | -€387,990 | -24.0% |
| Operating profit (loss) | 9901 | €569,233 | €111,498 | -€457,735 | -80.4% |
| Financial income | 75/76B | €20,598 | €14,072 | -€6,526 | -31.7% |
| Recurring financial income | 75 | €20,598 | €14,072 | -€6,526 | -31.7% |
| Financial charges | 65/66B | €38,543 | €30,803 | -€7,740 | -20.1% |
| Recurring financial charges | 65 | €38,543 | €30,803 | -€7,740 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €551,288 | €94,766 | -€456,522 | -82.8% |
| Income taxes | 67/77 | €141,796 | -€37,100 | -€178,896 | |
| Profit (loss) for the period | 9904 | €409,492 | €131,866 | -€277,626 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €409,492 | €131,866 | -€277,626 | -67.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.