KDA AUTOBEDRIJF: 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.
KDA AUTOBEDRIJF
Largest movements
- Receivables within one year +€176,737
up €176,737 (+68.4%), from €258,307 to €435,044
- Tangible fixed assets +€79,614
up €79,614 (+75.3%), from €105,721 to €185,335
of which Furniture and vehicles: +€65,893
- Stocks and contracts -€56,244
down €56,244 (-17.1%), from €327,990 to €271,746
- Debts after one year +€115,393
up €115,393 (+184%), from €62,582 to €177,975
- Trade debts +€75,333
up €75,333 (+30.7%), from €245,377 to €320,710
- Tax, wage and social debts +€25,765
up €25,765 (+35.9%), from €71,794 to €97,559
of which Taxes: +€36,396
- Accrued charges and deferred income +€10,570
new in 2025: €10,570
- Other debts -€10,055
down €10,055 (-7.2%), from €139,799 to €129,744
- Staff costs +€66,244
up €66,244 (+14.4%), from €460,372 to €526,616
- Gross operating margin -€51,553
down €51,553 (-6.3%), from €820,236 to €768,683
- Other operating charges -€13,822
down €13,822 (-68.7%), from €20,120 to €6,298
- Depreciation +€8,291
up €8,291 (+19.5%), from €42,616 to €50,907
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 | €757,309 | €973,049 | +€215,740 | +28.5% |
| Fixed assets | 21/28 | €114,330 | €199,025 | +€84,695 | +74.1% |
| Intangible fixed assets | 21 | - | €4,881 | +€4,881 | |
| Tangible fixed assets | 22/27 | €105,721 | €185,335 | +€79,614 | +75.3% |
| Land and buildings | 22 | €30,242 | €23,667 | -€6,575 | -21.7% |
| Plant, machinery and equipment | 23 | €45,713 | €66,009 | +€20,296 | +44.4% |
| Furniture and vehicles | 24 | €29,766 | €95,659 | +€65,893 | +221% |
| Financial fixed assets | 28 | €8,609 | €8,809 | +€200 | +2.3% |
| Current assets | 29/58 | €642,979 | €774,024 | +€131,045 | +20.4% |
| Stocks and contracts in progress | 3 | €327,990 | €271,746 | -€56,244 | -17.1% |
| Stocks | 30/36 | €327,990 | €271,746 | -€56,244 | -17.1% |
| Amounts receivable within one year | 40/41 | €258,307 | €435,044 | +€176,737 | +68.4% |
| Trade receivables | 40 | €258,307 | €435,044 | +€176,737 | +68.4% |
| Cash at bank and in hand | 54/58 | €37,566 | €42,489 | +€4,923 | +13.1% |
| Deferred charges and accrued income | 490/1 | €19,116 | €24,745 | +€5,629 | +29.4% |
| Total equity and liabilities | 10/49 | €757,309 | €973,049 | +€215,740 | +28.5% |
| Equity | 10/15 | €191,151 | €191,124 | -€26 | 0.0% |
| Contributions | 10/11 | €133,863 | €133,863 | = | 0.0% |
| Reserves | 13 | €49,986 | €49,986 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,386 | €13,386 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,386 | €13,386 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,600 | €36,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,302 | €7,276 | -€26 | -0.4% |
| Amounts payable | 17/49 | €566,159 | €781,925 | +€215,766 | +38.1% |
| Amounts payable after more than one year | 17 | €62,582 | €177,975 | +€115,393 | +184% |
| Financial debts | 170/4 | €62,582 | €177,975 | +€115,393 | +184% |
| Amounts payable within one year | 42/48 | €503,576 | €593,379 | +€89,803 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €38,607 | €45,366 | +€6,759 | +17.5% |
| Financial debts | 43 | €7,999 | €0 | -€7,999 | -100% |
| Credit institutions | 430/8 | €7,999 | €0 | -€7,999 | -100% |
| Trade debts | 44 | €245,377 | €320,710 | +€75,333 | +30.7% |
| Suppliers | 440/4 | €245,377 | €320,710 | +€75,333 | +30.7% |
| Taxes, remuneration and social security | 45 | €71,794 | €97,559 | +€25,765 | +35.9% |
| Taxes | 450/3 | €21,131 | €57,527 | +€36,396 | +172% |
| Remuneration and social security | 454/9 | €50,663 | €40,032 | -€10,631 | -21.0% |
| Other amounts payable | 47/48 | €139,799 | €129,744 | -€10,055 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €10,570 | +€10,570 | |
| Remuneration, social security and pensions | 62 | €460,372 | €526,616 | +€66,244 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,616 | €50,907 | +€8,291 | +19.5% |
| Other operating charges | 640/8 | €20,120 | €6,298 | -€13,822 | -68.7% |
| Gross operating margin | 9900 | €820,236 | €768,683 | -€51,553 | -6.3% |
| Operating profit (loss) | 9901 | €297,129 | €184,862 | -€112,266 | -37.8% |
| Financial income | 75/76B | €511 | €1,402 | +€891 | +175% |
| Recurring financial income | 75 | €511 | €1,402 | +€891 | +175% |
| Financial charges | 65/66B | €8,751 | €16,744 | +€7,993 | +91.3% |
| Recurring financial charges | 65 | €8,751 | €16,744 | +€7,993 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €288,889 | €169,521 | -€119,368 | -41.3% |
| Income taxes | 67/77 | €44,814 | €49,547 | +€4,733 | +10.6% |
| Profit (loss) for the period | 9904 | €244,074 | €119,974 | -€124,101 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €244,074 | €119,974 | -€124,101 | -50.8% |
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 31 October 2026 via checked.be.