FINLEYS 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.
FINLEYS GARAGE
Largest movements
- Receivables within one year -€19,874
down €19,874 (-69.5%), from €28,578 to €8,704
of which Other amounts receivable: -€18,444
- Cash +€5,866
up €5,866 (+736%), from €797 to €6,664
mainly Receivables within one year (+€19,874) and Net result for the year (+€4,579)
- Tangible fixed assets -€2,587
down €2,587 (-19.4%), from €13,329 to €10,742
of which Furniture and vehicles: -€1,422
- Deferred charges and accrued income -€1,815
down €1,815 (-37.9%), from €4,785 to €2,970
- Trade debts -€14,343
down €14,343 (-63.6%), from €22,557 to €8,214
- Tax, wage and social debts -€8,647
down €8,647 (-70.1%), from €12,327 to €3,680
- Profit (loss) carried forward +€4,579
up €4,579 (+29.0%), from -€15,794 to -€11,215
- Gross operating margin +€14,391
up €14,391, from -€4,213 to €10,178
- Other operating charges -€5,494
down €5,494 (-73.2%), from €7,502 to €2,008
- Depreciation -€1,155
down €1,155 (-30.9%), from €3,742 to €2,587
- Financial charges +€432
up €432 (+66.4%), from €651 to €1,083
- Financial income -€235
down €235 (-75.0%), from €314 to €78
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 | €49,090 | €30,679 | -€18,411 | -37.5% |
| Fixed assets | 21/28 | €13,329 | €10,742 | -€2,587 | -19.4% |
| Tangible fixed assets | 22/27 | €13,329 | €10,742 | -€2,587 | -19.4% |
| Plant, machinery and equipment | 23 | €10,416 | €9,250 | -€1,165 | -11.2% |
| Furniture and vehicles | 24 | €2,913 | €1,491 | -€1,422 | -48.8% |
| Current assets | 29/58 | €35,761 | €19,937 | -€15,824 | -44.2% |
| Stocks and contracts in progress | 3 | €1,601 | €1,600 | -€1 | -0.1% |
| Stocks | 30/36 | €1,601 | €1,600 | -€1 | -0.1% |
| Amounts receivable within one year | 40/41 | €28,578 | €8,704 | -€19,874 | -69.5% |
| Trade receivables | 40 | €1,861 | €431 | -€1,430 | -76.9% |
| Other amounts receivable | 41 | €26,717 | €8,273 | -€18,444 | -69.0% |
| Cash at bank and in hand | 54/58 | €797 | €6,664 | +€5,866 | +736% |
| Deferred charges and accrued income | 490/1 | €4,785 | €2,970 | -€1,815 | -37.9% |
| Total equity and liabilities | 10/49 | €49,090 | €30,679 | -€18,411 | -37.5% |
| Equity | 10/15 | €14,206 | €18,785 | +€4,579 | +32.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,794 | -€11,215 | +€4,579 | +29.0% |
| Amounts payable | 17/49 | €34,884 | €11,894 | -€22,990 | -65.9% |
| Amounts payable within one year | 42/48 | €34,884 | €11,894 | -€22,990 | -65.9% |
| Trade debts | 44 | €22,557 | €8,214 | -€14,343 | -63.6% |
| Suppliers | 440/4 | €22,557 | €8,214 | -€14,343 | -63.6% |
| Taxes, remuneration and social security | 45 | €12,327 | €3,680 | -€8,647 | -70.1% |
| Taxes | 450/3 | €12,327 | €3,680 | -€8,647 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,742 | €2,587 | -€1,155 | -30.9% |
| Other operating charges | 640/8 | €7,502 | €2,008 | -€5,494 | -73.2% |
| Gross operating margin | 9900 | -€4,213 | €10,178 | +€14,391 | |
| Operating profit (loss) | 9901 | -€15,457 | €5,584 | +€21,040 | |
| Financial income | 75/76B | €314 | €78 | -€235 | -75.0% |
| Recurring financial income | 75 | €314 | €78 | -€235 | -75.0% |
| Financial charges | 65/66B | €651 | €1,083 | +€432 | +66.4% |
| Recurring financial charges | 65 | €651 | €1,083 | +€432 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,794 | €4,579 | +€20,373 | |
| Profit (loss) for the period | 9904 | -€15,794 | €4,579 | +€20,373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,794 | €4,579 | +€20,373 |
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 14 October 2026 via checked.be.