SUPER AUTO FORGE: 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
SUPER AUTO FORGE
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€28,584
2025 · €93,065-€64,481
Equity
€838,550
2025 · €809,966+€28,584
Cash
€732,973
2025 · €349,936+€383,037
Balance sheet total
€7.3m
2025 · €12.5m-€5.2m
Largest movements
Assets
- Stocks and contracts -€5.0m
down €5.0m (-69.0%), from €7.2m to €2.2m
- Receivables within one year -€633,772
down €633,772 (-13.0%), from €4.9m to €4.3m
of which Trade receivables: -€659,710
- Cash +€383,037
up €383,037 (+109%), from €349,936 to €732,973
mainly Stocks and contracts (+€5.0m) and Receivables within one year (+€633,772)
Equity and liabilities
- Trade debts -€5.2m
down €5.2m (-45.0%), from €11.6m to €6.4m
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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 2025
€93,065
Turnover
-€121,788
Other operating income
-€182
Goods and materials
-€79,783
Services and other goods
+€86,784
Staff costs
+€17,323
Depreciation
+€2,559
Other operating charges
+€7,973
Other operating items
-€3,553
Financial income
+€367
Financial charges
+€1,253
Taxes
+€24,567
Result 2026
€28,584
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€386,320
Investment
-€3,284
Financing
€0
Cash 2025
€349,936
From operations (derived)
+€386,320
Net result for the year
+€28,584
Depreciation
+€3,928
Stocks and contracts
+€5.0m
Receivables within one year
+€633,772
Trade debts
-€5.2m
Smaller working-capital items
-€8,265
Investment (derived)
-€3,284
Investment in fixed assets (net)
-€3,284
Cash 2026
€732,973
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,483,801 | €7,265,354 | -€5.2m | -41.8% |
| Fixed assets | 21/28 | €37,842 | €37,197 | -€644 | -1.7% |
| Tangible fixed assets | 22/27 | €8,592 | €7,947 | -€644 | -7.5% |
| Plant, machinery and equipment | 23 | €8,592 | €7,947 | -€644 | -7.5% |
| Financial fixed assets | 28 | €29,250 | €29,250 | = | 0.0% |
| Other financial fixed assets | 284/8 | €29,250 | €29,250 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €29,250 | €29,250 | = | 0.0% |
| Current assets | 29/58 | €12,445,959 | €7,228,156 | -€5.2m | -41.9% |
| Stocks and contracts in progress | 3 | €7,202,347 | €2,235,280 | -€5.0m | -69.0% |
| Stocks | 30/36 | €7,202,347 | €2,235,280 | -€5.0m | -69.0% |
| Goods purchased for resale | 34 | €7,202,347 | €2,235,280 | -€5.0m | -69.0% |
| Amounts receivable within one year | 40/41 | €4,893,676 | €4,259,904 | -€633,772 | -13.0% |
| Trade receivables | 40 | €4,885,285 | €4,225,574 | -€659,710 | -13.5% |
| Other amounts receivable | 41 | €8,391 | €34,329 | +€25,938 | +309% |
| Cash at bank and in hand | 54/58 | €349,936 | €732,973 | +€383,037 | +109% |
| Total equity and liabilities | 10/49 | €12,483,801 | €7,265,354 | -€5.2m | -41.8% |
| Equity | 10/15 | €809,966 | €838,550 | +€28,584 | +3.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €659,966 | €688,550 | +€28,584 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €659,966 | €688,550 | +€28,584 | +4.3% |
| Amounts payable | 17/49 | €11,673,835 | €6,426,804 | -€5.2m | -44.9% |
| Amounts payable within one year | 42/48 | €11,656,627 | €6,415,749 | -€5.2m | -45.0% |
| Trade debts | 44 | €11,649,056 | €6,410,290 | -€5.2m | -45.0% |
| Suppliers | 440/4 | €11,649,056 | €6,410,290 | -€5.2m | -45.0% |
| Taxes, remuneration and social security | 45 | €7,572 | €5,459 | -€2,112 | -27.9% |
| Taxes | 450/3 | - | €129 | +€129 | |
| Remuneration and social security | 454/9 | €7,572 | €5,331 | -€2,241 | -29.6% |
| Accrued charges and deferred income | 492/3 | €17,208 | €11,055 | -€6,153 | -35.8% |
| Operating income | 70/76A | €24,427,124 | €24,313,338 | -€113,787 | -0.5% |
| Turnover | 70 | €24,423,022 | €24,301,235 | -€121,788 | -0.5% |
| Other operating income | 74 | €520 | €338 | -€182 | -35.0% |
| Non-recurring operating income | 76A | €3,582 | €11,765 | +€8,183 | +228% |
| Operating charges | 60/66A | €24,289,984 | €24,266,865 | -€23,119 | -0.1% |
| Goods for resale, raw materials and consumables | 60 | €23,685,890 | €23,765,673 | +€79,783 | +0.3% |
| Purchases | 600/8 | €24,735,734 | €18,798,606 | -€5.9m | -24.0% |
| Change in stocks: decrease (increase) | 609 | -€1,049,844 | €4,967,067 | +€6.0m | |
| Services and other goods | 61 | €473,411 | €386,627 | -€86,784 | -18.3% |
| Remuneration, social security and pensions | 62 | €105,695 | €88,373 | -€17,323 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,487 | €3,928 | -€2,559 | -39.4% |
| Other operating charges | 640/8 | €18,501 | €10,528 | -€7,973 | -43.1% |
| Non-recurring operating charges | 66A | - | €11,736 | +€11,736 | |
| Operating profit (loss) | 9901 | €137,140 | €46,472 | -€90,667 | -66.1% |
| Financial income | 75/76B | €0 | €367 | +€367 | |
| Recurring financial income | 75 | €0 | €367 | +€367 | |
| Other financial income | 752/9 | €0 | €367 | +€367 | |
| Financial charges | 65/66B | €9,773 | €8,520 | -€1,253 | -12.8% |
| Recurring financial charges | 65 | €7,883 | €8,520 | +€637 | +8.1% |
| Debt charges | 650 | €467 | €306 | -€161 | -34.5% |
| Other financial charges | 652/9 | €7,416 | €8,214 | +€798 | +10.8% |
| Non-recurring financial charges | 66B | €1,890 | €0 | -€1,890 | -100% |
| Profit (loss) for the period before taxes | 9903 | €127,367 | €38,319 | -€89,048 | -69.9% |
| Income taxes | 67/77 | €34,302 | €9,735 | -€24,567 | -71.6% |
| Taxes | 670/3 | €34,302 | €9,735 | -€24,567 | -71.6% |
| Profit (loss) for the period | 9904 | €93,065 | €28,584 | -€64,481 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,065 | €28,584 | -€64,481 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.