Gerpinnes Auto: 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.
Gerpinnes Auto
Largest movements
- Tangible fixed assets +€11,429
up €11,429 (+6.4%), from €177,279 to €188,708
of which Plant, machinery and equipment: +€18,086
- Receivables within one year +€6,343
up €6,343 (+39.9%), from €15,906 to €22,250
of which Trade receivables: +€5,942
- Short-term financial debts +€9,530
up €9,530 (+106%), from €9,005 to €18,535
- Current portion of long-term debt +€6,348
up €6,348 (+67.0%), from €9,474 to €15,822
- Tax, wage and social debts -€4,229
down €4,229 (-56.5%), from €7,485 to €3,256
- Debts after one year +€3,458
up €3,458 (+2.9%), from €118,458 to €121,916
- Gross operating margin -€23,730
down €23,730 (-51.1%), from €46,477 to €22,747
- Taxes -€3,005
down €3,005, from €2,913 to -€92
- Other operating charges +€1,876
up €1,876 (+76.9%), from €2,439 to €4,315
- Depreciation +€1,255
up €1,255 (+13.4%), from €9,359 to €10,614
- Financial charges +€555
up €555 (+7.6%), from €7,322 to €7,876
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 | €195,147 | €211,363 | +€16,216 | +8.3% |
| Fixed assets | 21/28 | €177,279 | €188,708 | +€11,429 | +6.4% |
| Tangible fixed assets | 22/27 | €177,279 | €188,708 | +€11,429 | +6.4% |
| Land and buildings | 22 | €163,623 | €157,161 | -€6,462 | -3.9% |
| Plant, machinery and equipment | 23 | €11,261 | €29,347 | +€18,086 | +161% |
| Furniture and vehicles | 24 | €2,395 | €2,201 | -€194 | -8.1% |
| Current assets | 29/58 | €17,868 | €22,655 | +€4,787 | +26.8% |
| Amounts receivable within one year | 40/41 | €15,906 | €22,250 | +€6,343 | +39.9% |
| Trade receivables | 40 | €15,155 | €21,097 | +€5,942 | +39.2% |
| Other amounts receivable | 41 | €751 | €1,153 | +€401 | +53.4% |
| Cash at bank and in hand | 54/58 | €241 | €405 | +€165 | +68.5% |
| Deferred charges and accrued income | 490/1 | €1,721 | - | -€1,721 | |
| Total equity and liabilities | 10/49 | €195,147 | €211,363 | +€16,216 | +8.3% |
| Equity | 10/15 | €32,953 | €33,021 | +€68 | +0.2% |
| Contributions | 10/11 | €18,696 | €18,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,257 | €14,324 | +€68 | +0.5% |
| Amounts payable | 17/49 | €162,194 | €178,343 | +€16,148 | +10.0% |
| Amounts payable after more than one year | 17 | €118,458 | €121,916 | +€3,458 | +2.9% |
| Financial debts | 170/4 | €118,458 | €121,916 | +€3,458 | +2.9% |
| Amounts payable within one year | 42/48 | €43,736 | €56,426 | +€12,690 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €9,474 | €15,822 | +€6,348 | +67.0% |
| Financial debts | 43 | €9,005 | €18,535 | +€9,530 | +106% |
| Credit institutions | 430/8 | €9,005 | €18,535 | +€9,530 | +106% |
| Trade debts | 44 | €10,169 | €11,211 | +€1,041 | +10.2% |
| Suppliers | 440/4 | €10,169 | €11,211 | +€1,041 | +10.2% |
| Taxes, remuneration and social security | 45 | €7,485 | €3,256 | -€4,229 | -56.5% |
| Taxes | 450/3 | €7,485 | €3,256 | -€4,229 | -56.5% |
| Other amounts payable | 47/48 | €7,603 | €7,603 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,359 | €10,614 | +€1,255 | +13.4% |
| Other operating charges | 640/8 | €2,439 | €4,315 | +€1,876 | +76.9% |
| Gross operating margin | 9900 | €46,477 | €22,747 | -€23,730 | -51.1% |
| Operating profit (loss) | 9901 | €34,679 | €7,819 | -€26,860 | -77.5% |
| Financial income | 75/76B | €43 | €33 | -€10 | -22.8% |
| Recurring financial income | 75 | €43 | €33 | -€10 | -22.8% |
| Financial charges | 65/66B | €7,322 | €7,876 | +€555 | +7.6% |
| Recurring financial charges | 65 | €7,322 | €7,876 | +€555 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €27,401 | -€24 | -€27,425 | |
| Income taxes | 67/77 | €2,913 | -€92 | -€3,005 | |
| Profit (loss) for the period | 9904 | €24,488 | €68 | -€24,420 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,488 | €68 | -€24,420 | -99.7% |
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 15 October 2026 via checked.be.