GARAGE ANFRA: 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 ANFRA
Largest movements
- Cash +€39,427
up €39,427 (+55.1%), from €71,581 to €111,008
mainly Net result for the year (+€25,876) and Depreciation (+€13,747)
- Tangible fixed assets -€6,569
down €6,569 (-16.6%), from €39,660 to €33,091
of which Furniture and vehicles: -€5,288
- Receivables within one year -€6,387
down €6,387 (-61.1%), from €10,446 to €4,059
of which Other amounts receivable: -€4,000
- Deferred charges and accrued income +€2,910
up €2,910 (+64.7%), from €4,496 to €7,406
- Stocks and contracts +€1,765
up €1,765 (+25.7%), from €6,861 to €8,625
- Reserves +€25,876
up €25,876 (+56.0%), from €46,175 to €72,051
- Tax, wage and social debts +€13,224
up €13,224 (+121%), from €10,896 to €24,120
of which Taxes: +€10,531
- Trade debts -€4,243
down €4,243 (-19.0%), from €22,374 to €18,131
- Debts after one year -€2,967
no longer reported in 2025 (was €2,967)
- Gross operating margin +€42,244
up €42,244 (+53.2%), from €79,457 to €121,701
- Staff costs +€19,622
up €19,622 (+40.7%), from €48,166 to €67,788
- Taxes +€8,835
up €8,835 (+235%), from €3,755 to €12,589
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 | €133,073 | €164,219 | +€31,146 | +23.4% |
| Fixed assets | 21/28 | €39,690 | €33,121 | -€6,569 | -16.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €39,660 | €33,091 | -€6,569 | -16.6% |
| Plant, machinery and equipment | 23 | €12,050 | €14,770 | +€2,720 | +22.6% |
| Furniture and vehicles | 24 | €14,255 | €8,967 | -€5,288 | -37.1% |
| Other tangible fixed assets | 26 | €13,355 | €9,354 | -€4,002 | -30.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €93,383 | €131,098 | +€37,715 | +40.4% |
| Stocks and contracts in progress | 3 | €6,861 | €8,625 | +€1,765 | +25.7% |
| Stocks | 30/36 | €6,861 | €8,625 | +€1,765 | +25.7% |
| Amounts receivable within one year | 40/41 | €10,446 | €4,059 | -€6,387 | -61.1% |
| Trade receivables | 40 | €6,200 | €3,813 | -€2,387 | -38.5% |
| Other amounts receivable | 41 | €4,245 | €245 | -€4,000 | -94.2% |
| Cash at bank and in hand | 54/58 | €71,581 | €111,008 | +€39,427 | +55.1% |
| Deferred charges and accrued income | 490/1 | €4,496 | €7,406 | +€2,910 | +64.7% |
| Total equity and liabilities | 10/49 | €133,073 | €164,219 | +€31,146 | +23.4% |
| Equity | 10/15 | €93,004 | €118,881 | +€25,876 | +27.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €46,175 | €72,051 | +€25,876 | +56.0% |
| Distributable reserves | 133 | €46,175 | €72,051 | +€25,876 | +56.0% |
| Profit (loss) carried forward | 14 | €26,829 | €26,829 | = | 0.0% |
| Amounts payable | 17/49 | €40,068 | €45,338 | +€5,270 | +13.2% |
| Amounts payable after more than one year | 17 | €2,967 | - | -€2,967 | |
| Financial debts | 170/4 | €2,967 | - | -€2,967 | |
| Amounts payable within one year | 42/48 | €37,102 | €45,338 | +€8,237 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €3,832 | €3,088 | -€744 | -19.4% |
| Trade debts | 44 | €22,374 | €18,131 | -€4,243 | -19.0% |
| Suppliers | 440/4 | €22,374 | €18,131 | -€4,243 | -19.0% |
| Taxes, remuneration and social security | 45 | €10,896 | €24,120 | +€13,224 | +121% |
| Taxes | 450/3 | €4,354 | €14,885 | +€10,531 | +242% |
| Remuneration and social security | 454/9 | €6,542 | €9,235 | +€2,692 | +41.1% |
| Non-recurring operating income | 76A | - | €5,048 | +€5,048 | |
| Remuneration, social security and pensions | 62 | €48,166 | €67,788 | +€19,622 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,618 | €13,747 | -€871 | -6.0% |
| Other operating charges | 640/8 | €3,919 | €3,875 | -€44 | -1.1% |
| Non-recurring operating charges | 66A | - | €2,269 | +€2,269 | |
| Gross operating margin | 9900 | €79,457 | €121,701 | +€42,244 | +53.2% |
| Operating profit (loss) | 9901 | €12,754 | €34,022 | +€21,268 | +167% |
| Financial income | 75/76B | €5,092 | €5,105 | +€13 | +0.3% |
| Recurring financial income | 75 | €5,092 | €5,105 | +€13 | +0.3% |
| Financial charges | 65/66B | €681 | €662 | -€19 | -2.8% |
| Recurring financial charges | 65 | €681 | €662 | -€19 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €17,165 | €38,465 | +€21,300 | +124% |
| Income taxes | 67/77 | €3,755 | €12,589 | +€8,835 | +235% |
| Profit (loss) for the period | 9904 | €13,410 | €25,876 | +€12,466 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,410 | €25,876 | +€12,466 | +93.0% |
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 29 October 2026 via checked.be.