ARH GARAGE: 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.
ARH GARAGE
Largest movements
- Receivables within one year +€153,803
up €153,803 (+134%), from €114,573 to €268,377
of which Trade receivables: +€153,803
- Cash +€77,997
up €77,997 (+689%), from €11,326 to €89,323
mainly Net result for the year (+€143,540) and Tax, wage and social debts (+€72,851)
- Tangible fixed assets +€21,339
up €21,339 (+450%), from €4,747 to €26,086
of which Other tangible fixed assets: +€15,403
- Financial fixed assets -€5,700
down €5,700 (-91.9%), from €6,200 to €500
- Profit (loss) carried forward +€143,540
up €143,540, from -€11,336 to €132,204
- Tax, wage and social debts +€72,851
up €72,851 (+227%), from €32,132 to €104,983
of which Taxes: +€61,184
- Trade debts +€29,891
up €29,891 (+41.4%), from €72,243 to €102,134
- Advances received +€9,003
up €9,003 (+47.3%), from €19,019 to €28,022
- Other debts -€5,137
down €5,137 (-24.9%), from €20,635 to €15,498
- Gross operating margin +€240,926
up €240,926 (+371%), from €64,958 to €305,884
- Staff costs +€63,128
up €63,128 (+123%), from €51,510 to €114,637
- Taxes +€42,846
new in 2024: €42,846
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,531 | €411,786 | +€247,255 | +150% |
| Fixed assets | 21/28 | €10,947 | €26,586 | +€15,639 | +143% |
| Tangible fixed assets | 22/27 | €4,747 | €26,086 | +€21,339 | +450% |
| Plant, machinery and equipment | 23 | €4,747 | €5,962 | +€1,216 | +25.6% |
| Furniture and vehicles | 24 | - | €4,721 | +€4,721 | |
| Other tangible fixed assets | 26 | - | €15,403 | +€15,403 | |
| Financial fixed assets | 28 | €6,200 | €500 | -€5,700 | -91.9% |
| Current assets | 29/58 | €153,585 | €385,200 | +€231,615 | +151% |
| Stocks and contracts in progress | 3 | €27,500 | €27,500 | = | 0.0% |
| Stocks | 30/36 | €27,500 | €27,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €114,573 | €268,377 | +€153,803 | +134% |
| Trade receivables | 40 | €114,573 | €268,377 | +€153,803 | +134% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,326 | €89,323 | +€77,997 | +689% |
| Deferred charges and accrued income | 490/1 | €185 | €0 | -€185 | -100% |
| Total equity and liabilities | 10/49 | €164,531 | €411,786 | +€247,255 | +150% |
| Equity | 10/15 | -€6,336 | €137,204 | +€143,540 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,336 | €132,204 | +€143,540 | |
| Amounts payable | 17/49 | €170,867 | €274,581 | +€103,715 | +60.7% |
| Amounts payable within one year | 42/48 | €144,029 | €250,636 | +€106,608 | +74.0% |
| Trade debts | 44 | €72,243 | €102,134 | +€29,891 | +41.4% |
| Suppliers | 440/4 | €72,243 | €102,134 | +€29,891 | +41.4% |
| Advances received on contracts in progress | 46 | €19,019 | €28,022 | +€9,003 | +47.3% |
| Taxes, remuneration and social security | 45 | €32,132 | €104,983 | +€72,851 | +227% |
| Taxes | 450/3 | €11,237 | €72,420 | +€61,184 | +544% |
| Remuneration and social security | 454/9 | €20,896 | €32,563 | +€11,667 | +55.8% |
| Other amounts payable | 47/48 | €20,635 | €15,498 | -€5,137 | -24.9% |
| Accrued charges and deferred income | 492/3 | €26,838 | €23,945 | -€2,893 | -10.8% |
| Remuneration, social security and pensions | 62 | €51,510 | €114,637 | +€63,128 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €2,531 | +€1,865 | +280% |
| Other operating charges | 640/8 | €1,423 | €1,460 | +€36 | +2.5% |
| Gross operating margin | 9900 | €64,958 | €305,884 | +€240,926 | +371% |
| Operating profit (loss) | 9901 | €11,359 | €187,256 | +€175,897 | +1,549% |
| Financial income | 75/76B | €54 | €41 | -€13 | -24.3% |
| Recurring financial income | 75 | €54 | €41 | -€13 | -24.3% |
| Financial charges | 65/66B | €933 | €910 | -€22 | -2.4% |
| Recurring financial charges | 65 | €933 | €910 | -€22 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €10,481 | €186,387 | +€175,906 | +1,678% |
| Income taxes | 67/77 | - | €42,846 | +€42,846 | |
| Profit (loss) for the period | 9904 | €10,481 | €143,540 | +€133,060 | +1,270% |
| Profit (loss) for the period to be appropriated | 9905 | €10,481 | €143,540 | +€133,060 | +1,270% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.