GARAGE A & D: 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.
GARAGE A & D
Largest movements
- Current investments +€10,000
new in 2025: €10,000
- Reserves +€3,861
up €3,861 (+9.2%), from €41,920 to €45,782
- Tax, wage and social debts +€3,286
up €3,286 (+78.6%), from €4,183 to €7,468
- Trade debts +€2,502
up €2,502 (+145%), from €1,730 to €4,232
- Other debts +€1,044
up €1,044 (+971%), from €107 to €1,151
- Gross operating margin +€8,936
up €8,936 (+40.2%), from €22,202 to €31,138
- Taxes +€2,161
up €2,161 (+38.4%), from €5,635 to €7,797
- Other operating charges +€582
up €582 (+35.6%), from €1,636 to €2,218
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 | €60,341 | €71,033 | +€10,692 | +17.7% |
| Fixed assets | 21/28 | €4,853 | €4,748 | -€105 | -2.2% |
| Tangible fixed assets | 22/27 | €4,853 | €4,748 | -€105 | -2.2% |
| Plant, machinery and equipment | 23 | €4,853 | €4,748 | -€105 | -2.2% |
| Current assets | 29/58 | €55,487 | €66,285 | +€10,797 | +19.5% |
| Stocks and contracts in progress | 3 | €7,142 | €7,498 | +€356 | +5.0% |
| Stocks | 30/36 | €7,142 | €7,498 | +€356 | +5.0% |
| Amounts receivable within one year | 40/41 | €3,603 | €3,281 | -€322 | -8.9% |
| Trade receivables | 40 | €3,603 | €3,265 | -€337 | -9.4% |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €41,181 | €41,852 | +€671 | +1.6% |
| Deferred charges and accrued income | 490/1 | €3,561 | €3,653 | +€92 | +2.6% |
| Total equity and liabilities | 10/49 | €60,341 | €71,033 | +€10,692 | +17.7% |
| Equity | 10/15 | €54,320 | €58,182 | +€3,861 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,920 | €45,782 | +€3,861 | +9.2% |
| Distributable reserves | 133 | €41,920 | €45,782 | +€3,861 | +9.2% |
| Amounts payable | 17/49 | €6,020 | €12,851 | +€6,831 | +113% |
| Amounts payable within one year | 42/48 | €6,020 | €12,851 | +€6,831 | +113% |
| Trade debts | 44 | €1,730 | €4,232 | +€2,502 | +145% |
| Suppliers | 440/4 | €1,730 | €4,232 | +€2,502 | +145% |
| Taxes, remuneration and social security | 45 | €4,183 | €7,468 | +€3,286 | +78.6% |
| Taxes | 450/3 | €4,183 | €7,468 | +€3,286 | +78.6% |
| Other amounts payable | 47/48 | €107 | €1,151 | +€1,044 | +971% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,547 | €1,595 | +€48 | +3.1% |
| Other operating charges | 640/8 | €1,636 | €2,218 | +€582 | +35.6% |
| Gross operating margin | 9900 | €22,202 | €31,138 | +€8,936 | +40.2% |
| Operating profit (loss) | 9901 | €19,019 | €27,325 | +€8,306 | +43.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €1,108 | €833 | -€275 | -24.8% |
| Recurring financial charges | 65 | €1,108 | €833 | -€275 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €17,921 | €26,493 | +€8,572 | +47.8% |
| Income taxes | 67/77 | €5,635 | €7,797 | +€2,161 | +38.4% |
| Profit (loss) for the period | 9904 | €12,286 | €18,696 | +€6,410 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,286 | €18,696 | +€6,410 | +52.2% |
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 23 October 2026 via checked.be.