VK Automotive: 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.
VK Automotive
Largest movements
- Tangible fixed assets -€13,566
down €13,566 (-29.4%), from €46,170 to €32,605
of which Furniture and vehicles: -€13,481
- Cash +€12,007
up €12,007 (+28.8%), from €41,745 to €53,752
mainly Net result for the year (+€28,488) and Depreciation (+€13,566)
- Receivables within one year +€10,579
up €10,579 (+105%), from €10,060 to €20,639
of which Trade receivables: +€9,361
- Profit (loss) carried forward +€28,488
up €28,488 (+54.1%), from €52,671 to €81,160
- Debts after one year -€12,231
down €12,231 (-66.0%), from €18,538 to €6,307
- Other debts -€3,859
down €3,859 (-99.2%), from €3,889 to €30
- Tax, wage and social debts -€2,947
down €2,947 (-36.8%), from €7,998 to €5,051
of which Taxes: -€2,977
- Gross operating margin +€3,397
up €3,397 (+7.1%), from €47,880 to €51,277
- Taxes +€825
up €825 (+11.9%), from €6,956 to €7,782
- Depreciation +€569
up €569 (+4.4%), from €12,997 to €13,566
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.
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,078 | €107,718 | +€9,640 | +9.8% |
| Fixed assets | 21/28 | €46,170 | €32,605 | -€13,566 | -29.4% |
| Tangible fixed assets | 22/27 | €46,170 | €32,605 | -€13,566 | -29.4% |
| Plant, machinery and equipment | 23 | €369 | €284 | -€85 | -23.0% |
| Furniture and vehicles | 24 | €45,802 | €32,321 | -€13,481 | -29.4% |
| Current assets | 29/58 | €51,907 | €75,113 | +€23,206 | +44.7% |
| Amounts receivable within one year | 40/41 | €10,060 | €20,639 | +€10,579 | +105% |
| Trade receivables | 40 | €10,060 | €19,421 | +€9,361 | +93.1% |
| Other amounts receivable | 41 | - | €1,218 | +€1,218 | |
| Cash at bank and in hand | 54/58 | €41,745 | €53,752 | +€12,007 | +28.8% |
| Deferred charges and accrued income | 490/1 | €103 | €722 | +€619 | +601% |
| Total equity and liabilities | 10/49 | €98,078 | €107,718 | +€9,640 | +9.8% |
| Equity | 10/15 | €54,671 | €83,160 | +€28,488 | +52.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,671 | €81,160 | +€28,488 | +54.1% |
| Amounts payable | 17/49 | €43,406 | €24,558 | -€18,848 | -43.4% |
| Amounts payable after more than one year | 17 | €18,538 | €6,307 | -€12,231 | -66.0% |
| Financial debts | 170/4 | €18,538 | €6,307 | -€12,231 | -66.0% |
| Amounts payable within one year | 42/48 | €24,862 | €18,144 | -€6,717 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €11,738 | €12,231 | +€493 | +4.2% |
| Trade debts | 44 | €1,237 | €832 | -€405 | -32.7% |
| Suppliers | 440/4 | €1,237 | €832 | -€405 | -32.7% |
| Taxes, remuneration and social security | 45 | €7,998 | €5,051 | -€2,947 | -36.8% |
| Taxes | 450/3 | €7,997 | €5,021 | -€2,977 | -37.2% |
| Remuneration and social security | 454/9 | €1 | €31 | +€30 | +5,000% |
| Other amounts payable | 47/48 | €3,889 | €30 | -€3,859 | -99.2% |
| Accrued charges and deferred income | 492/3 | €6 | €107 | +€101 | +1,675% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,997 | €13,566 | +€569 | +4.4% |
| Other operating charges | 640/8 | €46 | €243 | +€197 | +427% |
| Gross operating margin | 9900 | €47,880 | €51,277 | +€3,397 | +7.1% |
| Operating profit (loss) | 9901 | €34,837 | €37,469 | +€2,632 | +7.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,699 | €1,199 | -€500 | -29.4% |
| Recurring financial charges | 65 | €1,699 | €1,199 | -€500 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €33,138 | €36,270 | +€3,132 | +9.5% |
| Income taxes | 67/77 | €6,956 | €7,782 | +€825 | +11.9% |
| Profit (loss) for the period | 9904 | €26,182 | €28,488 | +€2,307 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,182 | €28,488 | +€2,307 | +8.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.