G & A MOTORS: what changed
G & A MOTORS
Largest movements
- Stocks and contracts +€64,574
up €64,574 (+39.5%), from €163,637 to €228,211
- Cash -€60,310
down €60,310 (-56.2%), from €107,266 to €46,956
mainly Stocks and contracts (-€64,574) and Debts after one year (-€12,285)
- Tangible fixed assets -€8,252
down €8,252 (-26.9%), from €30,632 to €22,380
of which Land and buildings: -€8,175
- Other debts +€18,828
up €18,828 (+8.4%), from €224,404 to €243,232
- Debts after one year -€12,285
down €12,285 (-46.6%), from €26,344 to €14,060
- Trade debts -€9,408
down €9,408 (-65.6%), from €14,331 to €4,924
- Profit (loss) carried forward -€7,722
down €7,722 (-13.5%), from -€57,162 to -€64,885
- Advances received +€5,000
new in 2025: €5,000
- Gross operating margin +€8,351
up €8,351 (+406%), from €2,055 to €10,406
- Depreciation +€792
up €792 (+8.1%), from €9,739 to €10,531
- Financial charges -€514
down €514 (-14.1%), from €3,654 to €3,140
- Other operating charges -€436
down €436 (-8.9%), from €4,893 to €4,457
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,478 | €301,763 | -€3,715 | -1.2% |
| Fixed assets | 21/28 | €30,632 | €22,380 | -€8,252 | -26.9% |
| Tangible fixed assets | 22/27 | €30,632 | €22,380 | -€8,252 | -26.9% |
| Land and buildings | 22 | €24,526 | €16,351 | -€8,175 | -33.3% |
| Plant, machinery and equipment | 23 | €6,106 | €4,466 | -€1,640 | -26.9% |
| Furniture and vehicles | 24 | - | €1,563 | +€1,563 | |
| Current assets | 29/58 | €274,846 | €279,383 | +€4,537 | +1.7% |
| Stocks and contracts in progress | 3 | €163,637 | €228,211 | +€64,574 | +39.5% |
| Stocks | 30/36 | €163,637 | €228,211 | +€64,574 | +39.5% |
| Amounts receivable within one year | 40/41 | €569 | €1,127 | +€557 | +97.8% |
| Trade receivables | 40 | €569 | €1,127 | +€557 | +97.8% |
| Cash at bank and in hand | 54/58 | €107,266 | €46,956 | -€60,310 | -56.2% |
| Deferred charges and accrued income | 490/1 | €3,374 | €3,089 | -€284 | -8.4% |
| Total equity and liabilities | 10/49 | €305,478 | €301,763 | -€3,715 | -1.2% |
| Equity | 10/15 | €17,952 | €10,229 | -€7,722 | -43.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,514 | €56,514 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,654 | €54,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,162 | -€64,885 | -€7,722 | -13.5% |
| Amounts payable | 17/49 | €287,526 | €291,533 | +€4,007 | +1.4% |
| Amounts payable after more than one year | 17 | €26,344 | €14,060 | -€12,285 | -46.6% |
| Financial debts | 170/4 | €26,344 | €14,060 | -€12,285 | -46.6% |
| Amounts payable within one year | 42/48 | €261,182 | €277,474 | +€16,292 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €11,654 | €12,285 | +€631 | +5.4% |
| Trade debts | 44 | €14,331 | €4,924 | -€9,408 | -65.6% |
| Suppliers | 440/4 | €14,331 | €4,924 | -€9,408 | -65.6% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €10,792 | €12,033 | +€1,241 | +11.5% |
| Taxes | 450/3 | €10,792 | €12,033 | +€1,241 | +11.5% |
| Other amounts payable | 47/48 | €224,404 | €243,232 | +€18,828 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,739 | €10,531 | +€792 | +8.1% |
| Other operating charges | 640/8 | €4,893 | €4,457 | -€436 | -8.9% |
| Gross operating margin | 9900 | €2,055 | €10,406 | +€8,351 | +406% |
| Operating profit (loss) | 9901 | -€12,577 | -€4,582 | +€7,995 | +63.6% |
| Financial charges | 65/66B | €3,654 | €3,140 | -€514 | -14.1% |
| Recurring financial charges | 65 | €3,654 | €3,140 | -€514 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,231 | -€7,722 | +€8,509 | +52.4% |
| Profit (loss) for the period | 9904 | -€16,231 | -€7,722 | +€8,509 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,231 | -€7,722 | +€8,509 | +52.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.