Garage Aerts 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 Aerts D.
Largest movements
- Receivables within one year +€32,317
up €32,317 (+265%), from €12,194 to €44,511
of which Trade receivables: +€33,295
- Stocks and contracts +€19,000
up €19,000, from €0 to €19,000
- Tangible fixed assets -€14,813
down €14,813 (-43.5%), from €34,015 to €19,201
of which Furniture and vehicles: -€14,151
- Cash +€11,375
up €11,375 (+21.4%), from €53,110 to €64,486
mainly Other debts (+€118,789) and Net result for the year (+€23,228)
- Other debts +€118,789
up €118,789, from €0 to €118,789
- Profit (loss) carried forward -€86,772
down €86,772 (-95.4%), from €90,971 to €4,199
- Tax, wage and social debts +€16,473
up €16,473 (+352%), from €4,675 to €21,148
- Gross operating margin +€22,515
up €22,515 (+160%), from €14,085 to €36,600
- Depreciation -€6,526
down €6,526 (-66.5%), from €9,819 to €3,293
- Taxes +€5,608
up €5,608 (+747%), from €751 to €6,359
- Other operating charges -€1,952
down €1,952 (-77.5%), from €2,518 to €566
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 | €99,319 | €148,541 | +€49,221 | +49.6% |
| Fixed assets | 21/28 | €34,015 | €19,201 | -€14,813 | -43.5% |
| Tangible fixed assets | 22/27 | €34,015 | €19,201 | -€14,813 | -43.5% |
| Plant, machinery and equipment | 23 | €920 | €257 | -€662 | -72.0% |
| Furniture and vehicles | 24 | €33,095 | €18,944 | -€14,151 | -42.8% |
| Current assets | 29/58 | €65,305 | €129,339 | +€64,035 | +98.1% |
| Stocks and contracts in progress | 3 | €0 | €19,000 | +€19,000 | |
| Stocks | 30/36 | €0 | €19,000 | +€19,000 | |
| Amounts receivable within one year | 40/41 | €12,194 | €44,511 | +€32,317 | +265% |
| Trade receivables | 40 | €11,216 | €44,511 | +€33,295 | +297% |
| Other amounts receivable | 41 | €978 | €0 | -€978 | -100% |
| Cash at bank and in hand | 54/58 | €53,110 | €64,486 | +€11,375 | +21.4% |
| Deferred charges and accrued income | 490/1 | - | €1,342 | +€1,342 | |
| Total equity and liabilities | 10/49 | €99,319 | €148,541 | +€49,221 | +49.6% |
| Equity | 10/15 | €92,971 | €6,199 | -€86,772 | -93.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,971 | €4,199 | -€86,772 | -95.4% |
| Amounts payable | 17/49 | €6,348 | €142,341 | +€135,993 | +2,142% |
| Amounts payable within one year | 42/48 | €6,348 | €142,341 | +€135,993 | +2,142% |
| Trade debts | 44 | €1,674 | €2,405 | +€732 | +43.7% |
| Suppliers | 440/4 | €1,674 | €2,405 | +€732 | +43.7% |
| Taxes, remuneration and social security | 45 | €4,675 | €21,148 | +€16,473 | +352% |
| Taxes | 450/3 | €4,675 | €21,148 | +€16,473 | +352% |
| Other amounts payable | 47/48 | €0 | €118,789 | +€118,789 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,819 | €3,293 | -€6,526 | -66.5% |
| Other operating charges | 640/8 | €2,518 | €566 | -€1,952 | -77.5% |
| Non-recurring operating charges | 66A | - | €3,033 | +€3,033 | |
| Gross operating margin | 9900 | €14,085 | €36,600 | +€22,515 | +160% |
| Operating profit (loss) | 9901 | €1,748 | €29,708 | +€27,959 | +1,599% |
| Financial income | 75/76B | €5 | €22 | +€16 | +297% |
| Recurring financial income | 75 | €5 | €22 | +€16 | +297% |
| Financial charges | 65/66B | €70 | €142 | +€72 | +103% |
| Recurring financial charges | 65 | €70 | €142 | +€72 | +103% |
| Profit (loss) for the period before taxes | 9903 | €1,684 | €29,587 | +€27,903 | +1,657% |
| Income taxes | 67/77 | €751 | €6,359 | +€5,608 | +747% |
| Profit (loss) for the period | 9904 | €933 | €23,228 | +€22,295 | +2,390% |
| Profit (loss) for the period to be appropriated | 9905 | €933 | €23,228 | +€22,295 | +2,390% |
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 19 October 2026 via checked.be.