GP AUTO MOBILE: 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.
What changed
GP AUTO MOBILE
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €138,086+€1.3m
Equity
€4.2m
2024 · €2.8m+€1.4m
Cash
€279,042
2024 · €404,447-€125,405
Balance sheet total
€12.9m
2024 · €14.8m-€1.8m
Largest movements
Assets
- Stocks and contracts -€683,003
down €683,003 (-24.8%), from €2.8m to €2.1m
- Receivables within one year -€616,481
down €616,481 (-29.6%), from €2.1m to €1.5m
of which Trade receivables: -€569,932
- Tangible fixed assets -€433,428
down €433,428 (-10.8%), from €4.0m to €3.6m
of which Land and buildings: -€269,901
Equity and liabilities
- Profit (loss) carried forward +€1.5m
up €1.5m (+64.5%), from €2.3m to €3.8m
- Debts after one year -€1.3m
down €1.3m (-30.6%), from €4.2m to €2.9m
of which Other amounts payable: -€725,000
- Trade debts -€978,909
down €978,909 (-35.1%), from €2.8m to €1.8m
- Other debts -€298,670
down €298,670 (-52.3%), from €570,810 to €272,140
- Accrued charges and deferred income -€218,486
down €218,486 (-86.1%), from €253,789 to €35,303
Income statement
- Turnover -€2.2m
down €2.2m (-10.7%), from €20.9m to €18.7m
- Goods and materials -€2.1m
down €2.1m (-11.8%), from €17.5m to €15.4m
of which Purchases: -€2.1m
- Financial income +€1.4m
up €1.4m (+9,741%), from €14,168 to €1.4m
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.
Result 2024
€138,086
Turnover
-€2.2m
Other operating income
+€59,631
Goods and materials
+€2.1m
Services and other goods
-€145,797
Staff costs
-€59,293
Depreciation
+€38,742
Write-downs
+€69,126
Provisions
+€79,242
Other operating charges
-€22,786
Other operating items
+€1,259
Financial income
+€1.4m
Financial charges
+€74,006
Taxes
+€29,150
Result 2025
€1.5m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.3m
Investment
-€12,598
Financing
-€1.4m
Cash 2024
€404,447
From operations (derived)
+€1.3m
Net result for the year
+€1.5m
Depreciation
+€447,011
Stocks and contracts
+€683,003
Receivables within one year
+€616,481
Deferred charges and accrued income
-€42,005
Provisions
-€45,116
Trade debts
-€978,909
Tax, wage and social debts
-€161,400
Advances received
-€209,912
Other debts
-€298,670
Accrued charges and deferred income
-€218,486
Investment (derived)
-€12,598
Investment in fixed assets (net)
-€12,598
Financing
-€1.4m
Debts after one year
-€1.3m
Current portion of long-term debt
-€16,765
Short-term financial debts
-€55,680
Contributions, distributions and other
-€12,349
Cash 2025
€279,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,757,840 | €12,940,542 | -€1.8m | -12.3% |
| Fixed assets | 21/28 | €9,508,083 | €9,073,670 | -€434,413 | -4.6% |
| Intangible fixed assets | 21 | €3,270 | €2,285 | -€986 | -30.1% |
| Tangible fixed assets | 22/27 | €3,997,362 | €3,563,934 | -€433,428 | -10.8% |
| Land and buildings | 22 | €3,254,843 | €2,984,942 | -€269,901 | -8.3% |
| Plant, machinery and equipment | 23 | €538,624 | €490,079 | -€48,545 | -9.0% |
| Furniture and vehicles | 24 | €203,894 | €88,913 | -€114,982 | -56.4% |
| Financial fixed assets | 28 | €5,507,451 | €5,507,451 | = | 0.0% |
| Affiliated companies | 280/1 | €5,500,000 | €5,500,000 | = | 0.0% |
| Participating interests | 280 | €5,500,000 | €5,500,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,451 | €7,451 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,451 | €7,451 | = | 0.0% |
| Current assets | 29/58 | €5,249,757 | €3,866,872 | -€1.4m | -26.3% |
| Stocks and contracts in progress | 3 | €2,753,378 | €2,070,375 | -€683,003 | -24.8% |
| Stocks | 30/36 | €2,753,378 | €2,070,375 | -€683,003 | -24.8% |
| Goods purchased for resale | 34 | €2,753,378 | €2,070,375 | -€683,003 | -24.8% |
| Amounts receivable within one year | 40/41 | €2,086,122 | €1,469,641 | -€616,481 | -29.6% |
| Trade receivables | 40 | €1,879,127 | €1,309,195 | -€569,932 | -30.3% |
| Other amounts receivable | 41 | €206,995 | €160,446 | -€46,549 | -22.5% |
| Cash at bank and in hand | 54/58 | €404,447 | €279,042 | -€125,405 | -31.0% |
| Deferred charges and accrued income | 490/1 | €5,809 | €47,814 | +€42,005 | +723% |
| Total equity and liabilities | 10/49 | €14,757,840 | €12,940,542 | -€1.8m | -12.3% |
| Equity | 10/15 | €2,796,427 | €4,243,400 | +€1.4m | +51.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €204,128 | €187,642 | -€16,486 | -8.1% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €184,128 | €167,642 | -€16,486 | -9.0% |
| Profit (loss) carried forward | 14 | €2,286,497 | €3,762,305 | +€1.5m | +64.5% |
| Investment grants | 15 | €105,802 | €93,453 | -€12,349 | -11.7% |
| Provisions and deferred taxes | 16 | €100,997 | €55,881 | -€45,116 | -44.7% |
| Provisions for liabilities and charges | 160/5 | €39,621 | €0 | -€39,621 | -100% |
| Other liabilities and charges | 164/5 | €39,621 | €0 | -€39,621 | -100% |
| Deferred taxes | 168 | €61,376 | €55,881 | -€5,495 | -9.0% |
| Amounts payable | 17/49 | €11,860,416 | €8,641,261 | -€3.2m | -27.1% |
| Amounts payable after more than one year | 17 | €4,178,552 | €2,899,220 | -€1.3m | -30.6% |
| Financial debts | 170/4 | €3,453,552 | €2,899,220 | -€554,332 | -16.1% |
| Subordinated loans | 170 | €1,749,000 | €1,699,000 | -€50,000 | -2.9% |
| Credit institutions | 173 | €1,704,552 | €1,200,220 | -€504,332 | -29.6% |
| Other amounts payable | 178/9 | €725,000 | €0 | -€725,000 | -100% |
| Amounts payable within one year | 42/48 | €7,428,074 | €5,706,739 | -€1.7m | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €671,416 | €654,651 | -€16,765 | -2.5% |
| Financial debts | 43 | €2,547,600 | €2,491,920 | -€55,680 | -2.2% |
| Credit institutions | 430/8 | €2,547,600 | €2,491,920 | -€55,680 | -2.2% |
| Trade debts | 44 | €2,788,553 | €1,809,644 | -€978,909 | -35.1% |
| Suppliers | 440/4 | €2,788,553 | €1,809,644 | -€978,909 | -35.1% |
| Advances received on contracts in progress | 46 | €209,912 | €0 | -€209,912 | -100% |
| Taxes, remuneration and social security | 45 | €639,783 | €478,384 | -€161,400 | -25.2% |
| Taxes | 450/3 | €179,416 | €172,188 | -€7,227 | -4.0% |
| Remuneration and social security | 454/9 | €460,368 | €306,195 | -€154,173 | -33.5% |
| Other amounts payable | 47/48 | €570,810 | €272,140 | -€298,670 | -52.3% |
| Accrued charges and deferred income | 492/3 | €253,789 | €35,303 | -€218,486 | -86.1% |
| Operating income | 70/76A | €22,706,394 | €20,558,764 | -€2.1m | -9.5% |
| Turnover | 70 | €20,942,851 | €18,708,059 | -€2.2m | -10.7% |
| Other operating income | 74 | €1,744,400 | €1,804,031 | +€59,631 | +3.4% |
| Non-recurring operating income | 76A | €19,143 | €46,674 | +€27,530 | +144% |
| Operating charges | 60/66A | €22,155,343 | €20,169,840 | -€2.0m | -9.0% |
| Goods for resale, raw materials and consumables | 60 | €17,467,219 | €15,414,678 | -€2.1m | -11.8% |
| Purchases | 600/8 | €16,857,981 | €14,790,434 | -€2.1m | -12.3% |
| Change in stocks: decrease (increase) | 609 | €609,238 | €624,244 | +€15,006 | +2.5% |
| Services and other goods | 61 | €1,352,996 | €1,498,793 | +€145,797 | +10.8% |
| Remuneration, social security and pensions | 62 | €2,586,239 | €2,645,531 | +€59,293 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485,753 | €447,011 | -€38,742 | -8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €138,616 | €69,491 | -€69,126 | -49.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €39,621 | -€39,621 | -€79,242 | |
| Other operating charges | 640/8 | €71,586 | €94,372 | +€22,786 | +31.8% |
| Non-recurring operating charges | 66A | €13,313 | €39,585 | +€26,272 | +197% |
| Operating profit (loss) | 9901 | €551,052 | €388,924 | -€162,127 | -29.4% |
| Financial income | 75/76B | €14,168 | €1,394,376 | +€1.4m | +9,741% |
| Recurring financial income | 75 | €14,168 | €1,394,376 | +€1.4m | +9,741% |
| Income from financial fixed assets | 750 | - | €1,379,991 | +€1.4m | |
| Other financial income | 752/9 | €14,168 | €14,385 | +€217 | +1.5% |
| Financial charges | 65/66B | €351,644 | €277,638 | -€74,006 | -21.0% |
| Recurring financial charges | 65 | €351,644 | €277,638 | -€74,006 | -21.0% |
| Debt charges | 650 | €329,801 | €260,706 | -€69,094 | -21.0% |
| Other financial charges | 652/9 | €21,844 | €16,932 | -€4,912 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €213,576 | €1,505,662 | +€1.3m | +605% |
| Transfer from deferred taxes | 780 | €5,495 | €5,495 | -€0 | 0.0% |
| Income taxes | 67/77 | €80,985 | €51,835 | -€29,150 | -36.0% |
| Taxes | 670/3 | €80,985 | €51,835 | -€29,150 | -36.0% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €138,086 | €1,459,322 | +€1.3m | +957% |
| Transfer from tax-exempt reserves | 789 | €16,486 | €16,486 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,572 | €1,475,808 | +€1.3m | +855% |
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 19 October 2026 via checked.be.