Garage Adri: 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 Adri
Largest movements
- Cash -€57,689
down €57,689 (-45.0%), from €128,279 to €70,591
mainly Short-term financial debts (-€100,000) and Investment in fixed assets (net) (-€19,440)
- Receivables within one year -€15,219
down €15,219 (-17.3%), from €87,882 to €72,662
of which Trade receivables: -€18,336
- Intangible fixed assets -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tangible fixed assets -€14,538
down €14,538 (-15.2%), from €95,786 to €81,248
of which Land and buildings: -€11,998
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tax, wage and social debts -€13,407
down €13,407 (-27.9%), from €48,010 to €34,604
of which Remuneration and social security: -€8,451
- Reserves +€13,122
up €13,122 (+9.6%), from €136,963 to €150,085
of which Distributable reserves: +€13,122
- Debts after one year -€11,770
down €11,770 (-20.4%), from €57,613 to €45,843
- Accrued charges and deferred income +€6,636
up €6,636 (+236%), from €2,809 to €9,446
- Gross operating margin -€144,178
down €144,178 (-36.3%), from €397,496 to €253,318
- Staff costs -€112,672
down €112,672 (-40.9%), from €275,781 to €163,108
- Depreciation -€34,633
down €34,633 (-41.4%), from €83,612 to €48,978
- Write-downs +€19,560
up €19,560, from -€19,560 to €0
- Financial charges -€6,615
down €6,615 (-44.4%), from €14,908 to €8,294
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 | €419,143 | €317,307 | -€101,836 | -24.3% |
| Fixed assets | 21/28 | €110,786 | €81,248 | -€29,538 | -26.7% |
| Intangible fixed assets | 21 | €15,000 | €0 | -€15,000 | -100% |
| Tangible fixed assets | 22/27 | €95,786 | €81,248 | -€14,538 | -15.2% |
| Land and buildings | 22 | €20,811 | €8,812 | -€11,998 | -57.7% |
| Plant, machinery and equipment | 23 | €25,649 | €27,051 | +€1,402 | +5.5% |
| Furniture and vehicles | 24 | €49,327 | €39,178 | -€10,149 | -20.6% |
| Other tangible fixed assets | 26 | - | €6,207 | +€6,207 | |
| Current assets | 29/58 | €308,357 | €236,059 | -€72,298 | -23.4% |
| Stocks and contracts in progress | 3 | €88,730 | €89,052 | +€322 | +0.4% |
| Stocks | 30/36 | €88,730 | €89,052 | +€322 | +0.4% |
| Amounts receivable within one year | 40/41 | €87,882 | €72,662 | -€15,219 | -17.3% |
| Trade receivables | 40 | €75,702 | €57,366 | -€18,336 | -24.2% |
| Other amounts receivable | 41 | €12,180 | €15,296 | +€3,116 | +25.6% |
| Cash at bank and in hand | 54/58 | €128,279 | €70,591 | -€57,689 | -45.0% |
| Deferred charges and accrued income | 490/1 | €3,466 | €3,755 | +€289 | +8.3% |
| Total equity and liabilities | 10/49 | €419,143 | €317,307 | -€101,836 | -24.3% |
| Equity | 10/15 | €156,963 | €170,085 | +€13,122 | +8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €136,963 | €150,085 | +€13,122 | +9.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €99,463 | €112,585 | +€13,122 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €262,180 | €147,223 | -€114,957 | -43.8% |
| Amounts payable after more than one year | 17 | €57,613 | €45,843 | -€11,770 | -20.4% |
| Financial debts | 170/4 | €57,613 | €45,843 | -€11,770 | -20.4% |
| Amounts payable within one year | 42/48 | €201,758 | €91,934 | -€109,824 | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €11,300 | €17,633 | +€6,333 | +56.0% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €42,448 | €39,110 | -€3,337 | -7.9% |
| Suppliers | 440/4 | €42,448 | €39,110 | -€3,337 | -7.9% |
| Taxes, remuneration and social security | 45 | €48,010 | €34,604 | -€13,407 | -27.9% |
| Taxes | 450/3 | €17,050 | €12,095 | -€4,955 | -29.1% |
| Remuneration and social security | 454/9 | €30,961 | €22,509 | -€8,451 | -27.3% |
| Other amounts payable | 47/48 | €0 | €587 | +€587 | |
| Accrued charges and deferred income | 492/3 | €2,809 | €9,446 | +€6,636 | +236% |
| Non-recurring operating income | 76A | €0 | €13,628 | +€13,628 | |
| Remuneration, social security and pensions | 62 | €275,781 | €163,108 | -€112,672 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,612 | €48,978 | -€34,633 | -41.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,560 | €0 | +€19,560 | |
| Other operating charges | 640/8 | €18,491 | €13,516 | -€4,975 | -26.9% |
| Gross operating margin | 9900 | €397,496 | €253,318 | -€144,178 | -36.3% |
| Operating profit (loss) | 9901 | €39,173 | €27,716 | -€11,458 | -29.2% |
| Financial income | 75/76B | - | €657 | +€657 | |
| Recurring financial income | 75 | - | €657 | +€657 | |
| Financial charges | 65/66B | €14,908 | €8,294 | -€6,615 | -44.4% |
| Recurring financial charges | 65 | €14,908 | €8,294 | -€6,615 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €24,265 | €20,078 | -€4,187 | -17.3% |
| Income taxes | 67/77 | €9,427 | €6,957 | -€2,470 | -26.2% |
| Profit (loss) for the period | 9904 | €14,838 | €13,122 | -€1,717 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,838 | €13,122 | -€1,717 | -11.6% |
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 30 October 2026 via checked.be.