GARAGE AUTO-CENTRA: 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 AUTO-CENTRA
Largest movements
- Tangible fixed assets +€6,917
up €6,917 (+19.1%), from €36,226 to €43,143
of which Furniture and vehicles: +€9,931
- Cash +€2,765
up €2,765 (+3.5%), from €77,982 to €80,747
mainly Net result for the year (+€27,362) and Depreciation (+€22,191)
- Stocks and contracts -€2,740
down €2,740 (-16.8%), from €16,280 to €13,540
- Receivables within one year -€2,180
down €2,180 (-15.4%), from €14,133 to €11,953
of which Trade receivables: -€2,095
- Reserves +€27,362
up €27,362 (+45.0%), from €60,763 to €88,124
- Debts after one year -€14,023
down €14,023 (-65.9%), from €21,271 to €7,248
- Other debts -€3,221
down €3,221 (-33.2%), from €9,691 to €6,470
- Trade debts -€2,758
down €2,758 (-40.5%), from €6,809 to €4,051
- Tax, wage and social debts -€1,829
down €1,829 (-6.8%), from €27,049 to €25,220
of which Taxes: -€1,710
- Gross operating margin -€6,340
down €6,340 (-4.7%), from €133,824 to €127,483
- Taxes -€2,139
down €2,139 (-17.7%), from €12,053 to €9,914
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 | €145,221 | €150,136 | +€4,915 | +3.4% |
| Fixed assets | 21/28 | €36,826 | €43,743 | +€6,917 | +18.8% |
| Tangible fixed assets | 22/27 | €36,226 | €43,143 | +€6,917 | +19.1% |
| Plant, machinery and equipment | 23 | €7,366 | €4,352 | -€3,014 | -40.9% |
| Furniture and vehicles | 24 | €28,860 | €38,791 | +€9,931 | +34.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €108,395 | €106,393 | -€2,002 | -1.8% |
| Stocks and contracts in progress | 3 | €16,280 | €13,540 | -€2,740 | -16.8% |
| Stocks | 30/36 | €16,280 | €13,540 | -€2,740 | -16.8% |
| Amounts receivable within one year | 40/41 | €14,133 | €11,953 | -€2,180 | -15.4% |
| Trade receivables | 40 | €14,049 | €11,953 | -€2,095 | -14.9% |
| Other amounts receivable | 41 | €84 | - | -€84 | |
| Cash at bank and in hand | 54/58 | €77,982 | €80,747 | +€2,765 | +3.5% |
| Deferred charges and accrued income | 490/1 | - | €153 | +€153 | |
| Total equity and liabilities | 10/49 | €145,221 | €150,136 | +€4,915 | +3.4% |
| Equity | 10/15 | €65,763 | €93,124 | +€27,362 | +41.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,763 | €88,124 | +€27,362 | +45.0% |
| Distributable reserves | 133 | €60,763 | €88,124 | +€27,362 | +45.0% |
| Amounts payable | 17/49 | €79,458 | €57,012 | -€22,447 | -28.2% |
| Amounts payable after more than one year | 17 | €21,271 | €7,248 | -€14,023 | -65.9% |
| Financial debts | 170/4 | €21,271 | €7,248 | -€14,023 | -65.9% |
| Amounts payable within one year | 42/48 | €58,055 | €49,764 | -€8,291 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €14,506 | €14,023 | -€483 | -3.3% |
| Trade debts | 44 | €6,809 | €4,051 | -€2,758 | -40.5% |
| Suppliers | 440/4 | €6,809 | €4,051 | -€2,758 | -40.5% |
| Taxes, remuneration and social security | 45 | €27,049 | €25,220 | -€1,829 | -6.8% |
| Taxes | 450/3 | €20,524 | €18,814 | -€1,710 | -8.3% |
| Remuneration and social security | 454/9 | €6,525 | €6,406 | -€119 | -1.8% |
| Other amounts payable | 47/48 | €9,691 | €6,470 | -€3,221 | -33.2% |
| Accrued charges and deferred income | 492/3 | €132 | - | -€132 | |
| Remuneration, social security and pensions | 62 | €64,955 | €65,688 | +€733 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,945 | €22,191 | +€1,245 | +5.9% |
| Other operating charges | 640/8 | €1,392 | €939 | -€453 | -32.6% |
| Gross operating margin | 9900 | €133,824 | €127,483 | -€6,340 | -4.7% |
| Operating profit (loss) | 9901 | €46,531 | €38,666 | -€7,865 | -16.9% |
| Financial charges | 65/66B | €1,973 | €1,390 | -€583 | -29.6% |
| Recurring financial charges | 65 | €1,973 | €1,390 | -€583 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €44,558 | €37,276 | -€7,282 | -16.3% |
| Income taxes | 67/77 | €12,053 | €9,914 | -€2,139 | -17.7% |
| Profit (loss) for the period | 9904 | €32,505 | €27,362 | -€5,143 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,505 | €27,362 | -€5,143 | -15.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.