EXPRESS REPAIR: 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.
EXPRESS REPAIR
Largest movements
- Tangible fixed assets -€20,228
down €20,228 (-28.7%), from €70,378 to €50,150
of which Furniture and vehicles: -€19,905
- Cash -€19,190
down €19,190 (-55.2%), from €34,753 to €15,563
mainly Net result for the year (-€26,814) and Debts after one year (-€23,509)
- Receivables within one year -€9,007
down €9,007 (-87.4%), from €10,300 to €1,293
- Stocks and contracts -€4,028
down €4,028 (-20.1%), from €20,087 to €16,060
- Financial fixed assets -€2,074
down €2,074 (-34.7%), from €5,975 to €3,901
- Profit (loss) carried forward -€26,814
down €26,814, from €7,851 to -€18,963
- Debts after one year -€23,509
down €23,509 (-52.7%), from €44,568 to €21,059
- Tax, wage and social debts -€16,568
down €16,568 (-38.7%), from €42,814 to €26,247
of which Taxes: -€14,562
- Other debts +€10,261
up €10,261 (+67.8%), from €15,142 to €25,403
- Gross operating margin -€23,244
down €23,244 (-19.1%), from €121,743 to €98,499
- Financial charges -€22,875
down €22,875 (-45.5%), from €50,275 to €27,400
- Financial income -€6,605
down €6,605 (-68.4%), from €9,652 to €3,047
- Staff costs +€4,954
up €4,954 (+7.0%), from €70,912 to €75,866
- Depreciation +€4,829
up €4,829 (+31.4%), from €15,400 to €20,228
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 | €144,100 | €88,755 | -€55,345 | -38.4% |
| Fixed assets | 21/28 | €76,353 | €54,051 | -€22,302 | -29.2% |
| Tangible fixed assets | 22/27 | €70,378 | €50,150 | -€20,228 | -28.7% |
| Plant, machinery and equipment | 23 | €647 | €324 | -€323 | -49.9% |
| Furniture and vehicles | 24 | €69,731 | €49,826 | -€19,905 | -28.5% |
| Financial fixed assets | 28 | €5,975 | €3,901 | -€2,074 | -34.7% |
| Current assets | 29/58 | €67,746 | €34,703 | -€33,043 | -48.8% |
| Stocks and contracts in progress | 3 | €20,087 | €16,060 | -€4,028 | -20.1% |
| Stocks | 30/36 | €20,087 | €16,060 | -€4,028 | -20.1% |
| Amounts receivable within one year | 40/41 | €10,300 | €1,293 | -€9,007 | -87.4% |
| Trade receivables | 40 | €10,300 | €1,293 | -€9,007 | -87.4% |
| Cash at bank and in hand | 54/58 | €34,753 | €15,563 | -€19,190 | -55.2% |
| Deferred charges and accrued income | 490/1 | €2,606 | €1,787 | -€819 | -31.4% |
| Total equity and liabilities | 10/49 | €144,100 | €88,755 | -€55,345 | -38.4% |
| Equity | 10/15 | €10,851 | -€15,963 | -€26,814 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,851 | -€18,963 | -€26,814 | |
| Amounts payable | 17/49 | €133,249 | €104,718 | -€28,531 | -21.4% |
| Amounts payable after more than one year | 17 | €44,568 | €21,059 | -€23,509 | -52.7% |
| Financial debts | 170/4 | €44,568 | €21,059 | -€23,509 | -52.7% |
| Amounts payable within one year | 42/48 | €88,681 | €83,659 | -€5,022 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €22,525 | €23,509 | +€984 | +4.4% |
| Trade debts | 44 | €8,200 | €8,501 | +€300 | +3.7% |
| Suppliers | 440/4 | €8,200 | €8,501 | +€300 | +3.7% |
| Taxes, remuneration and social security | 45 | €42,814 | €26,247 | -€16,568 | -38.7% |
| Taxes | 450/3 | €28,279 | €13,718 | -€14,562 | -51.5% |
| Remuneration and social security | 454/9 | €14,535 | €12,529 | -€2,006 | -13.8% |
| Other amounts payable | 47/48 | €15,142 | €25,403 | +€10,261 | +67.8% |
| Non-recurring operating income | 76A | €9,120 | - | -€9,120 | |
| Remuneration, social security and pensions | 62 | €70,912 | €75,866 | +€4,954 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,400 | €20,228 | +€4,829 | +31.4% |
| Other operating charges | 640/8 | €4,848 | €3,192 | -€1,656 | -34.2% |
| Gross operating margin | 9900 | €121,743 | €98,499 | -€23,244 | -19.1% |
| Operating profit (loss) | 9901 | €30,583 | -€787 | -€31,370 | |
| Financial income | 75/76B | €9,652 | €3,047 | -€6,605 | -68.4% |
| Recurring financial income | 75 | €9,652 | €3,047 | -€6,605 | -68.4% |
| Financial charges | 65/66B | €50,275 | €27,400 | -€22,875 | -45.5% |
| Recurring financial charges | 65 | €50,275 | €27,400 | -€22,875 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,040 | -€25,140 | -€15,100 | -150% |
| Income taxes | 67/77 | - | €1,674 | +€1,674 | |
| Profit (loss) for the period | 9904 | -€10,040 | -€26,814 | -€16,774 | -167% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,040 | -€26,814 | -€16,774 | -167% |
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 29 October 2026 via checked.be.