GARAGE ANDRIES: 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 ANDRIES
Largest movements
- Tangible fixed assets -€63,318
down €63,318 (-19.3%), from €328,756 to €265,437
of which Furniture and vehicles: -€51,712
- Stocks and contracts +€53,810
up €53,810 (+18.5%), from €291,485 to €345,296
- Cash -€35,685
down €35,685 (-37.5%), from €95,167 to €59,482
mainly Short-term financial debts (-€100,000) and Stocks and contracts (-€53,810)
- Receivables within one year +€16,879
up €16,879 (+104%), from €16,265 to €33,144
of which Trade receivables: +€29,054
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Reserves +€58,115
up €58,115 (+10.5%), from €551,620 to €609,735
- Trade debts +€29,361
up €29,361 (+132%), from €22,265 to €51,626
- Tax, wage and social debts -€10,808
down €10,808 (-46.0%), from €23,471 to €12,663
of which Taxes: -€9,777
- Debts after one year -€9,494
down €9,494 (-49.4%), from €19,206 to €9,712
- Gross operating margin -€35,680
down €35,680 (-13.2%), from €269,593 to €233,913
- Depreciation -€23,809
down €23,809 (-37.2%), from €63,963 to €40,154
- Taxes +€7,051
up €7,051 (+26.5%), from €26,577 to €33,628
- Other operating charges -€4,631
down €4,631 (-33.3%), from €13,917 to €9,286
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 | €744,005 | €716,269 | -€27,735 | -3.7% |
| Fixed assets | 21/28 | €328,805 | €265,487 | -€63,318 | -19.3% |
| Tangible fixed assets | 22/27 | €328,756 | €265,437 | -€63,318 | -19.3% |
| Land and buildings | 22 | €92,500 | €92,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €25,881 | €18,279 | -€7,602 | -29.4% |
| Furniture and vehicles | 24 | €189,229 | €137,516 | -€51,712 | -27.3% |
| Other tangible fixed assets | 26 | €21,146 | €17,142 | -€4,004 | -18.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €415,199 | €450,783 | +€35,583 | +8.6% |
| Stocks and contracts in progress | 3 | €291,485 | €345,296 | +€53,810 | +18.5% |
| Stocks | 30/36 | €291,485 | €345,296 | +€53,810 | +18.5% |
| Amounts receivable within one year | 40/41 | €16,265 | €33,144 | +€16,879 | +104% |
| Trade receivables | 40 | €3,689 | €32,743 | +€29,054 | +788% |
| Other amounts receivable | 41 | €12,576 | €401 | -€12,175 | -96.8% |
| Cash at bank and in hand | 54/58 | €95,167 | €59,482 | -€35,685 | -37.5% |
| Deferred charges and accrued income | 490/1 | €12,282 | €12,861 | +€579 | +4.7% |
| Total equity and liabilities | 10/49 | €744,005 | €716,269 | -€27,735 | -3.7% |
| Equity | 10/15 | €561,317 | €619,432 | +€58,115 | +10.4% |
| Contributions | 10/11 | €9,697 | €9,697 | = | 0.0% |
| Reserves | 13 | €551,620 | €609,735 | +€58,115 | +10.5% |
| Distributable reserves | 133 | €551,620 | €609,735 | +€58,115 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €182,688 | €96,837 | -€85,851 | -47.0% |
| Amounts payable after more than one year | 17 | €19,206 | €9,712 | -€9,494 | -49.4% |
| Financial debts | 170/4 | €19,206 | €9,712 | -€9,494 | -49.4% |
| Amounts payable within one year | 42/48 | €163,481 | €87,125 | -€76,356 | -46.7% |
| Current portion of amounts payable after more than one year | 42 | €12,442 | €9,494 | -€2,947 | -23.7% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €22,265 | €51,626 | +€29,361 | +132% |
| Suppliers | 440/4 | €22,265 | €51,626 | +€29,361 | +132% |
| Taxes, remuneration and social security | 45 | €23,471 | €12,663 | -€10,808 | -46.0% |
| Taxes | 450/3 | €15,885 | €6,108 | -€9,777 | -61.5% |
| Remuneration and social security | 454/9 | €7,586 | €6,555 | -€1,031 | -13.6% |
| Other amounts payable | 47/48 | €5,304 | €13,341 | +€8,037 | +152% |
| Non-recurring operating income | 76A | €10,696 | €23,678 | +€12,982 | +121% |
| Remuneration, social security and pensions | 62 | €60,240 | €62,548 | +€2,308 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,963 | €40,154 | -€23,809 | -37.2% |
| Other operating charges | 640/8 | €13,917 | €9,286 | -€4,631 | -33.3% |
| Non-recurring operating charges | 66A | €30,741 | €1,369 | -€29,372 | -95.5% |
| Gross operating margin | 9900 | €269,593 | €233,913 | -€35,680 | -13.2% |
| Operating profit (loss) | 9901 | €100,732 | €120,557 | +€19,825 | +19.7% |
| Financial income | 75/76B | €45 | €1 | -€44 | -97.7% |
| Recurring financial income | 75 | €45 | €1 | -€44 | -97.7% |
| Financial charges | 65/66B | €6,255 | €4,198 | -€2,057 | -32.9% |
| Recurring financial charges | 65 | €6,255 | €4,198 | -€2,057 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €94,522 | €116,360 | +€21,838 | +23.1% |
| Income taxes | 67/77 | €26,577 | €33,628 | +€7,051 | +26.5% |
| Profit (loss) for the period | 9904 | €67,945 | €82,732 | +€14,787 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,945 | €82,732 | +€14,787 | +21.8% |
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 25 October 2026 via checked.be.