AS 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.
AS GARAGE
Largest movements
- Cash +€4,659
up €4,659 (+46.1%), from €10,104 to €14,763
mainly Net result for the year (+€11,926) and Depreciation (+€10,816)
- Tangible fixed assets -€3,429
down €3,429 (-7.3%), from €47,066 to €43,637
of which Plant, machinery and equipment: -€4,678
- Deferred charges and accrued income -€798
down €798 (-19.5%), from €4,082 to €3,284
- Other debts -€15,280
down €15,280 (-58.6%), from €26,052 to €10,773
- Profit (loss) carried forward +€11,926
up €11,926 (+92.1%), from €12,951 to €24,877
- Tax, wage and social debts +€5,030
up €5,030 (+65.9%), from €7,630 to €12,660
- Trade debts -€813
down €813 (-19.1%), from €4,259 to €3,445
- Accrued charges and deferred income -€665
down €665 (-100%), from €665 to €0
- Gross operating margin +€17,633
up €17,633 (+119%), from €14,858 to €32,490
- Taxes +€3,761
up €3,761 (+237%), from €1,589 to €5,350
- Depreciation +€1,810
up €1,810 (+20.1%), from €9,006 to €10,816
- Financial charges +€1,164
up €1,164 (+1,193%), from €98 to €1,261
- Other operating charges +€940
up €940 (+42.8%), from €2,197 to €3,137
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,557 | €61,755 | +€198 | +0.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €47,066 | €43,637 | -€3,429 | -7.3% |
| Tangible fixed assets | 22/27 | €47,066 | €43,637 | -€3,429 | -7.3% |
| Land and buildings | 22 | €13,155 | €10,674 | -€2,482 | -18.9% |
| Plant, machinery and equipment | 23 | €20,454 | €15,776 | -€4,678 | -22.9% |
| Furniture and vehicles | 24 | €13,456 | €10,209 | -€3,247 | -24.1% |
| Leasing and similar rights | 25 | - | €6,978 | +€6,978 | |
| Current assets | 29/58 | €14,492 | €18,118 | +€3,626 | +25.0% |
| Amounts receivable within one year | 40/41 | €306 | €71 | -€235 | -76.9% |
| Trade receivables | 40 | €306 | €71 | -€235 | -76.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,104 | €14,763 | +€4,659 | +46.1% |
| Deferred charges and accrued income | 490/1 | €4,082 | €3,284 | -€798 | -19.5% |
| Total equity and liabilities | 10/49 | €61,557 | €61,755 | +€198 | +0.3% |
| Equity | 10/15 | €22,951 | €34,877 | +€11,926 | +52.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €12,951 | €24,877 | +€11,926 | +92.1% |
| Amounts payable | 17/49 | €38,606 | €26,878 | -€11,728 | -30.4% |
| Amounts payable within one year | 42/48 | €37,942 | €26,878 | -€11,064 | -29.2% |
| Trade debts | 44 | €4,259 | €3,445 | -€813 | -19.1% |
| Suppliers | 440/4 | €4,259 | €3,445 | -€813 | -19.1% |
| Taxes, remuneration and social security | 45 | €7,630 | €12,660 | +€5,030 | +65.9% |
| Taxes | 450/3 | €7,630 | €12,660 | +€5,030 | +65.9% |
| Other amounts payable | 47/48 | €26,052 | €10,773 | -€15,280 | -58.6% |
| Accrued charges and deferred income | 492/3 | €665 | €0 | -€665 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,006 | €10,816 | +€1,810 | +20.1% |
| Other operating charges | 640/8 | €2,197 | €3,137 | +€940 | +42.8% |
| Gross operating margin | 9900 | €14,858 | €32,490 | +€17,633 | +119% |
| Operating profit (loss) | 9901 | €3,655 | €18,537 | +€14,883 | +407% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €98 | €1,261 | +€1,164 | +1,193% |
| Recurring financial charges | 65 | €98 | €1,261 | +€1,164 | +1,193% |
| Profit (loss) for the period before taxes | 9903 | €3,557 | €17,276 | +€13,719 | +386% |
| Income taxes | 67/77 | €1,589 | €5,350 | +€3,761 | +237% |
| Profit (loss) for the period | 9904 | €1,968 | €11,926 | +€9,958 | +506% |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | €11,926 | +€9,958 | +506% |
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 15 October 2026 via checked.be.