55: 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
55
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,409
2024 · -€3,819+€9,228
Equity
€26,926
2024 · €21,957+€4,969
Cash
€17,293
2024 · €10,151+€7,143
Balance sheet total
€1.0m
2024 · €1.0m-€18,875
Largest movements
Assets
- Tangible fixed assets -€22,591
down €22,591 (-2.3%), from €1.0m to €980,709
of which Land and buildings: -€35,613
Equity and liabilities
- Debts after one year -€22,133
down €22,133 (-2.3%), from €949,647 to €927,514
of which Financial debts: -€22,133
Income statement
- Gross operating margin +€11,975
up €11,975 (+16.4%), from €73,094 to €85,069
- Financial charges -€3,323
down €3,323 (-20.8%), from €15,995 to €12,672
- Taxes +€3,062
up €3,062 (+1342.0%), from €228 to €3,291
- Depreciation +€2,584
up €2,584 (+5.1%), from €50,381 to €52,965
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
-€3,819
Gross operating margin
+€11,975
Staff costs
-€284
Depreciation
-€2,584
Other operating charges
-€147
Financial income
+€6
Financial charges
+€3,323
Taxes
-€3,062
Result 2025
€5,409
Cash bridge derived
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
+€58,008
Investment
-€30,374
Financing
-€20,491
Cash 2024
€10,151
From operations (derived)
+€58,008
Net result for the year
+€5,409
Depreciation
+€52,965
Stocks and contracts
+€428
Receivables within one year
-€2,422
Deferred charges and accrued income
+€5,421
Trade debts
-€3,542
Tax, wage and social debts
+€6,746
Other debts
-€6,996
Accrued charges and deferred income
-€1
Investment (derived)
-€30,374
Investment in fixed assets (net)
-€30,374
Financing
-€20,491
Debts after one year
-€22,133
Current portion of long-term debt
+€2,082
Contributions, distributions and other
-€440
Cash 2025
€17,293
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,031,975 | €1,013,099 | -€18,875 | -1.8% |
| Fixed assets | 21/28 | €1,003,301 | €980,709 | -€22,591 | -2.3% |
| Tangible fixed assets | 22/27 | €1,003,301 | €980,709 | -€22,591 | -2.3% |
| Land and buildings | 22 | €926,867 | €891,254 | -€35,613 | -3.8% |
| Plant, machinery and equipment | 23 | €18,039 | €17,576 | -€463 | -2.6% |
| Furniture and vehicles | 24 | €15,527 | €16,060 | +€533 | +3.4% |
| Other tangible fixed assets | 26 | €42,867 | €55,819 | +€12,951 | +30.2% |
| Current assets | 29/58 | €28,674 | €32,390 | +€3,716 | +13.0% |
| Stocks and contracts in progress | 3 | €2,932 | €2,504 | -€428 | -14.6% |
| Stocks | 30/36 | €2,932 | €2,504 | -€428 | -14.6% |
| Amounts receivable within one year | 40/41 | €203 | €2,625 | +€2,422 | +1195.5% |
| Trade receivables | 40 | €203 | €1,760 | +€1,557 | +768.6% |
| Other amounts receivable | 41 | - | €865 | +€865 | |
| Cash at bank and in hand | 54/58 | €10,151 | €17,293 | +€7,143 | +70.4% |
| Deferred charges and accrued income | 490/1 | €15,388 | €9,968 | -€5,421 | -35.2% |
| Total equity and liabilities | 10/49 | €1,031,975 | €1,013,099 | -€18,875 | -1.8% |
| Equity | 10/15 | €21,957 | €26,926 | +€4,969 | +22.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,555 | €11,964 | +€5,409 | +82.5% |
| Tax-exempt reserves | 132 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €6,545 | €11,954 | +€5,409 | +82.6% |
| Profit (loss) carried forward | 14 | €1,612 | €1,612 | +€0 | 0.0% |
| Investment grants | 15 | €7,590 | €7,150 | -€440 | -5.8% |
| Amounts payable | 17/49 | €1,010,017 | €986,173 | -€23,844 | -2.4% |
| Amounts payable after more than one year | 17 | €949,647 | €927,514 | -€22,133 | -2.3% |
| Financial debts | 170/4 | €552,356 | €530,223 | -€22,133 | -4.0% |
| Other amounts payable | 178/9 | €397,291 | €397,291 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,366 | €58,656 | -€1,710 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €34,876 | €36,957 | +€2,082 | +6.0% |
| Trade debts | 44 | €4,060 | €518 | -€3,542 | -87.2% |
| Suppliers | 440/4 | €4,060 | €518 | -€3,542 | -87.2% |
| Taxes, remuneration and social security | 45 | €2,008 | €8,754 | +€6,746 | +335.9% |
| Taxes | 450/3 | €1,473 | €5,041 | +€3,568 | +242.3% |
| Remuneration and social security | 454/9 | €536 | €3,714 | +€3,178 | +593.4% |
| Other amounts payable | 47/48 | €19,422 | €12,426 | -€6,996 | -36.0% |
| Accrued charges and deferred income | 492/3 | €4 | €3 | -€1 | -22.5% |
| Remuneration, social security and pensions | 62 | €6,111 | €6,394 | +€284 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,381 | €52,965 | +€2,584 | +5.1% |
| Other operating charges | 640/8 | €4,660 | €4,806 | +€147 | +3.1% |
| Gross operating margin | 9900 | €73,094 | €85,069 | +€11,975 | +16.4% |
| Operating profit (loss) | 9901 | €11,942 | €20,904 | +€8,961 | +75.0% |
| Financial income | 75/76B | €462 | €467 | +€6 | +1.2% |
| Recurring financial income | 75 | €462 | €467 | +€6 | +1.2% |
| Financial charges | 65/66B | €15,995 | €12,672 | -€3,323 | -20.8% |
| Recurring financial charges | 65 | €15,995 | €12,672 | -€3,323 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,591 | €8,699 | +€12,290 | |
| Income taxes | 67/77 | €228 | €3,291 | +€3,062 | +1342.0% |
| Profit (loss) for the period | 9904 | -€3,819 | €5,409 | +€9,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,819 | €5,409 | +€9,228 |
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 11 October 2026 via checked.be.