GNK Auto & Machines: what changed
GNK Auto & Machines
Largest movements
- Cash -€6,272
down €6,272 (-35.1%), from €17,886 to €11,614
mainly Net result for the year (-€15,172) and Stocks and contracts (-€4,750)
- Stocks and contracts +€4,750
new in 2025: €4,750
- Receivables within one year -€2,336
down €2,336 (-83.2%), from €2,807 to €471
of which Other amounts receivable: -€2,686
- Tangible fixed assets -€2,325
down €2,325 (-5.8%), from €40,374 to €38,049
of which Plant, machinery and equipment: -€4,533
- Profit (loss) carried forward -€15,172
down €15,172 (-190%), from -€7,997 to -€23,169
- Other debts +€6,618
up €6,618 (+115%), from €5,762 to €12,380
- Trade debts +€1,941
up €1,941 (+38.6%), from €5,022 to €6,963
- Depreciation +€2,281
up €2,281 (+44.7%), from €5,105 to €7,386
- Financial charges +€2,239
up €2,239 (+351%), from €637 to €2,876
- Gross operating margin -€1,964
down €1,964 (-117%), from -€1,683 to -€3,647
- Other operating charges +€691
up €691 (+121%), from €572 to €1,263
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,787 | €56,174 | -€6,613 | -10.5% |
| Formation expenses | 20 | €1,720 | €1,290 | -€430 | -25.0% |
| Fixed assets | 21/28 | €40,374 | €38,049 | -€2,325 | -5.8% |
| Tangible fixed assets | 22/27 | €40,374 | €38,049 | -€2,325 | -5.8% |
| Plant, machinery and equipment | 23 | €5,187 | €654 | -€4,533 | -87.4% |
| Furniture and vehicles | 24 | €22,732 | €23,459 | +€727 | +3.2% |
| Assets under construction and advance payments | 27 | €12,455 | €13,936 | +€1,481 | +11.9% |
| Current assets | 29/58 | €20,693 | €16,835 | -€3,858 | -18.6% |
| Stocks and contracts in progress | 3 | - | €4,750 | +€4,750 | |
| Stocks | 30/36 | - | €4,750 | +€4,750 | |
| Amounts receivable within one year | 40/41 | €2,807 | €471 | -€2,336 | -83.2% |
| Trade receivables | 40 | - | €350 | +€350 | |
| Other amounts receivable | 41 | €2,807 | €121 | -€2,686 | -95.7% |
| Cash at bank and in hand | 54/58 | €17,886 | €11,614 | -€6,272 | -35.1% |
| Total equity and liabilities | 10/49 | €62,787 | €56,174 | -€6,613 | -10.5% |
| Equity | 10/15 | €52,003 | €36,831 | -€15,172 | -29.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,997 | -€23,169 | -€15,172 | -190% |
| Amounts payable | 17/49 | €10,784 | €19,343 | +€8,559 | +79.4% |
| Amounts payable within one year | 42/48 | €10,784 | €19,343 | +€8,559 | +79.4% |
| Trade debts | 44 | €5,022 | €6,963 | +€1,941 | +38.6% |
| Suppliers | 440/4 | €5,022 | €6,963 | +€1,941 | +38.6% |
| Other amounts payable | 47/48 | €5,762 | €12,380 | +€6,618 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,105 | €7,386 | +€2,281 | +44.7% |
| Other operating charges | 640/8 | €572 | €1,263 | +€691 | +121% |
| Gross operating margin | 9900 | -€1,683 | -€3,647 | -€1,964 | -117% |
| Operating profit (loss) | 9901 | -€7,360 | -€12,296 | -€4,936 | -67.1% |
| Financial charges | 65/66B | €637 | €2,876 | +€2,239 | +351% |
| Recurring financial charges | 65 | €637 | €2,876 | +€2,239 | +351% |
| Profit (loss) for the period before taxes | 9903 | -€7,997 | -€15,172 | -€7,175 | -89.7% |
| Profit (loss) for the period | 9904 | -€7,997 | -€15,172 | -€7,175 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,997 | -€15,172 | -€7,175 | -89.7% |
Next steps
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 5 November 2026 via checked.be.