GARAGE A. DEZUTTER: what changed
What changed
GARAGE A. DEZUTTER
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€77,935
2024 · €65,839+€12,096
Equity
€404,986
2024 · €327,051+€77,935
Cash
€183,627
2024 · €106,336+€77,291
Balance sheet total
€497,883
2024 · €411,264+€86,619
Largest movements
Assets
- Cash +€77,291
up €77,291 (+72.7%), from €106,336 to €183,627
mainly Net result for the year (+€77,935) and Depreciation (+€18,668)
- Tangible fixed assets +€7,540
up €7,540 (+6.2%), from €122,058 to €129,599
of which Land and buildings: +€13,446
Equity and liabilities
- Reserves +€77,935
up €77,935 (+29.1%), from €267,558 to €345,493
- Tax, wage and social debts +€5,132
up €5,132 (+38.9%), from €13,198 to €18,329
Income statement
- Gross operating margin +€42,713
up €42,713 (+37.7%), from €113,246 to €155,959
- Write-downs +€16,528
new in 2025: €16,528
- Other operating charges +€7,466
up €7,466 (+315%), from €2,370 to €9,836
- Depreciation +€4,005
up €4,005 (+27.3%), from €14,663 to €18,668
- Taxes +€3,252
up €3,252 (+12.8%), from €25,402 to €28,655
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.
Result 2024
€65,839
Gross operating margin
+€42,713
Staff costs
+€246
Depreciation
-€4,005
Write-downs
-€16,528
Other operating charges
-€7,466
Financial income
+€27
Financial charges
+€362
Taxes
-€3,252
Result 2025
€77,935
raises the resultlowers the result
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.
From operations
+€103,499
Investment
-€26,208
Financing
€0
Cash 2024
€106,336
From operations (derived)
+€103,499
Net result for the year
+€77,935
Depreciation
+€18,668
Stocks and contracts
-€2,305
Receivables within one year
+€118
Deferred charges and accrued income
+€398
Trade debts
+€3,560
Tax, wage and social debts
+€5,132
Other debts
+€2,242
Accrued charges and deferred income
-€2,250
Investment (derived)
-€26,208
Investment in fixed assets (net)
-€26,208
Cash 2025
€183,627
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,264 | €497,883 | +€86,619 | +21.1% |
| Fixed assets | 21/28 | €122,649 | €130,189 | +€7,540 | +6.1% |
| Tangible fixed assets | 22/27 | €122,058 | €129,599 | +€7,540 | +6.2% |
| Land and buildings | 22 | €76,136 | €89,581 | +€13,446 | +17.7% |
| Plant, machinery and equipment | 23 | €45,923 | €40,017 | -€5,906 | -12.9% |
| Financial fixed assets | 28 | €591 | €591 | = | 0.0% |
| Current assets | 29/58 | €288,615 | €367,693 | +€79,079 | +27.4% |
| Stocks and contracts in progress | 3 | €78,775 | €81,080 | +€2,305 | +2.9% |
| Stocks | 30/36 | €78,775 | €81,080 | +€2,305 | +2.9% |
| Amounts receivable within one year | 40/41 | €101,518 | €101,399 | -€118 | -0.1% |
| Trade receivables | 40 | €101,518 | €99,054 | -€2,463 | -2.4% |
| Other amounts receivable | 41 | - | €2,345 | +€2,345 | |
| Cash at bank and in hand | 54/58 | €106,336 | €183,627 | +€77,291 | +72.7% |
| Deferred charges and accrued income | 490/1 | €1,986 | €1,587 | -€398 | -20.1% |
| Total equity and liabilities | 10/49 | €411,264 | €497,883 | +€86,619 | +21.1% |
| Equity | 10/15 | €327,051 | €404,986 | +€77,935 | +23.8% |
| Contributions | 10/11 | €59,494 | €59,494 | = | 0.0% |
| Reserves | 13 | €267,558 | €345,493 | +€77,935 | +29.1% |
| Distributable reserves | 133 | €267,558 | €345,493 | +€77,935 | +29.1% |
| Amounts payable | 17/49 | €84,212 | €92,896 | +€8,684 | +10.3% |
| Amounts payable within one year | 42/48 | €80,762 | €91,696 | +€10,934 | +13.5% |
| Trade debts | 44 | €4,665 | €8,225 | +€3,560 | +76.3% |
| Suppliers | 440/4 | €4,665 | €8,225 | +€3,560 | +76.3% |
| Taxes, remuneration and social security | 45 | €13,198 | €18,329 | +€5,132 | +38.9% |
| Taxes | 450/3 | €13,198 | €18,329 | +€5,132 | +38.9% |
| Other amounts payable | 47/48 | €62,900 | €65,142 | +€2,242 | +3.6% |
| Accrued charges and deferred income | 492/3 | €3,450 | €1,200 | -€2,250 | -65.2% |
| Remuneration, social security and pensions | 62 | €246 | €0 | -€246 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,663 | €18,668 | +€4,005 | +27.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,528 | +€16,528 | |
| Other operating charges | 640/8 | €2,370 | €9,836 | +€7,466 | +315% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €113,246 | €155,959 | +€42,713 | +37.7% |
| Operating profit (loss) | 9901 | €95,967 | €110,927 | +€14,960 | +15.6% |
| Financial income | 75/76B | €8 | €34 | +€27 | +351% |
| Recurring financial income | 75 | €8 | €34 | +€27 | +351% |
| Financial charges | 65/66B | €4,733 | €4,371 | -€362 | -7.7% |
| Recurring financial charges | 65 | €4,733 | €4,371 | -€362 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €91,241 | €106,590 | +€15,348 | +16.8% |
| Income taxes | 67/77 | €25,402 | €28,655 | +€3,252 | +12.8% |
| Profit (loss) for the period | 9904 | €65,839 | €77,935 | +€12,096 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,839 | €77,935 | +€12,096 | +18.4% |
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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 3 November 2026 via checked.be.