KS Auto-Pièces: what changed
KS Auto-Pièces
Largest movements
- Tangible fixed assets +€49,607
up €49,607 (+130%), from €38,155 to €87,762
of which Furniture and vehicles: +€50,717
- Receivables within one year +€48,161
up €48,161 (+46.9%), from €102,662 to €150,823
- Cash -€44,061
no longer reported in 2023 (was €44,061)
mainly Investment in fixed assets (net) (-€63,146) and Receivables within one year (-€48,161)
- Profit (loss) carried forward +€143,951
new in 2023: €143,951
- Reserves -€87,541
no longer reported in 2023 (was €87,541)
- Short-term financial debts +€17,400
new in 2023: €17,400
- Tax, wage and social debts -€13,834
down €13,834 (-27.7%), from €49,976 to €36,142
of which Taxes: -€16,100
- Trade debts -€7,610
down €7,610 (-19.8%), from €38,449 to €30,839
- Gross operating margin +€26,292
up €26,292 (+15.8%), from €166,126 to €192,418
- Taxes -€18,687
no longer reported in 2023 (was €18,687)
- Other operating charges +€14,905
up €14,905 (+405%), from €3,679 to €18,584
- Depreciation +€6,026
up €6,026 (+80.2%), from €7,513 to €13,539
- Staff costs +€3,305
up €3,305 (+3.3%), from €101,466 to €104,771
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,627 | €354,467 | +€51,840 | +17.1% |
| Fixed assets | 21/28 | €38,725 | €88,333 | +€49,607 | +128% |
| Tangible fixed assets | 22/27 | €38,155 | €87,762 | +€49,607 | +130% |
| Plant, machinery and equipment | 23 | €5,440 | €4,330 | -€1,110 | -20.4% |
| Furniture and vehicles | 24 | €32,715 | €83,432 | +€50,717 | +155% |
| Financial fixed assets | 28 | €571 | €571 | = | 0.0% |
| Current assets | 29/58 | €263,901 | €266,134 | +€2,233 | +0.8% |
| Stocks and contracts in progress | 3 | €112,000 | €111,999 | -€1 | 0.0% |
| Stocks | 30/36 | €112,000 | €111,999 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €102,662 | €150,823 | +€48,161 | +46.9% |
| Trade receivables | 40 | €102,662 | €150,823 | +€48,161 | +46.9% |
| Cash at bank and in hand | 54/58 | €44,061 | - | -€44,061 | |
| Deferred charges and accrued income | 490/1 | €5,179 | €3,312 | -€1,867 | -36.0% |
| Total equity and liabilities | 10/49 | €302,627 | €354,467 | +€51,840 | +17.1% |
| Equity | 10/15 | €93,741 | €150,151 | +€56,410 | +60.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,541 | - | -€87,541 | |
| Distributable reserves | 133 | €87,541 | - | -€87,541 | |
| Profit (loss) carried forward | 14 | - | €143,951 | +€143,951 | |
| Amounts payable | 17/49 | €208,886 | €204,316 | -€4,570 | -2.2% |
| Amounts payable within one year | 42/48 | €208,484 | €204,316 | -€4,169 | -2.0% |
| Financial debts | 43 | - | €17,400 | +€17,400 | |
| Credit institutions | 430/8 | - | €17,400 | +€17,400 | |
| Trade debts | 44 | €38,449 | €30,839 | -€7,610 | -19.8% |
| Suppliers | 440/4 | €38,449 | €30,839 | -€7,610 | -19.8% |
| Taxes, remuneration and social security | 45 | €49,976 | €36,142 | -€13,834 | -27.7% |
| Taxes | 450/3 | €28,372 | €12,272 | -€16,100 | -56.7% |
| Remuneration and social security | 454/9 | €21,604 | €23,870 | +€2,266 | +10.5% |
| Other amounts payable | 47/48 | €120,059 | €119,935 | -€124 | -0.1% |
| Accrued charges and deferred income | 492/3 | €402 | - | -€402 | |
| Remuneration, social security and pensions | 62 | €101,466 | €104,771 | +€3,305 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,513 | €13,539 | +€6,026 | +80.2% |
| Other operating charges | 640/8 | €3,679 | €18,584 | +€14,905 | +405% |
| Gross operating margin | 9900 | €166,126 | €192,418 | +€26,292 | +15.8% |
| Operating profit (loss) | 9901 | €53,468 | €55,524 | +€2,056 | +3.8% |
| Financial income | 75/76B | €323 | €1,821 | +€1,498 | +465% |
| Recurring financial income | 75 | €323 | €1,821 | +€1,498 | +465% |
| Financial charges | 65/66B | €122 | €934 | +€812 | +667% |
| Recurring financial charges | 65 | €122 | €934 | +€812 | +667% |
| Profit (loss) for the period before taxes | 9903 | €53,668 | €56,411 | +€2,743 | +5.1% |
| Income taxes | 67/77 | €18,687 | - | -€18,687 | |
| Profit (loss) for the period | 9904 | €34,981 | €56,411 | +€21,430 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,981 | €56,411 | +€21,430 | +61.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.