GARAGE AUTO PARS: 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 PARS
Largest movements
- Cash +€10,258
up €10,258 (+39.7%), from €25,817 to €36,075
mainly Net result for the year (+€6,118) and Tax, wage and social debts (+€4,335)
- Tangible fixed assets -€2,757
down €2,757 (-34.3%), from €8,047 to €5,291
of which Furniture and vehicles: -€1,407
- Receivables within one year +€1,652
up €1,652 (+23.4%), from €7,046 to €8,698
of which Trade receivables: +€1,560
- Stocks and contracts +€1,300
up €1,300 (+4.8%), from €27,054 to €28,354
- Profit (loss) carried forward +€6,118
up €6,118 (+12.0%), from €51,040 to €57,158
- Tax, wage and social debts +€4,335
up €4,335 (+6,249%), from €69 to €4,405
- Gross operating margin +€35,161
up €35,161 (+436%), from €8,064 to €43,225
- Staff costs +€31,956
up €31,956 (+16,894%), from €189 to €32,145
- Other operating charges +€1,316
up €1,316 (+148%), from €890 to €2,205
- Depreciation -€633
down €633 (-18.7%), from €3,389 to €2,757
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,752 | €82,206 | +€10,454 | +14.6% |
| Fixed assets | 21/28 | €11,835 | €9,079 | -€2,757 | -23.3% |
| Tangible fixed assets | 22/27 | €8,047 | €5,291 | -€2,757 | -34.3% |
| Plant, machinery and equipment | 23 | €756 | - | -€756 | |
| Furniture and vehicles | 24 | €2,367 | €961 | -€1,407 | -59.4% |
| Other tangible fixed assets | 26 | €4,924 | €4,330 | -€594 | -12.1% |
| Financial fixed assets | 28 | €3,788 | €3,788 | = | 0.0% |
| Current assets | 29/58 | €59,917 | €73,127 | +€13,210 | +22.0% |
| Stocks and contracts in progress | 3 | €27,054 | €28,354 | +€1,300 | +4.8% |
| Stocks | 30/36 | €27,054 | €28,354 | +€1,300 | +4.8% |
| Amounts receivable within one year | 40/41 | €7,046 | €8,698 | +€1,652 | +23.4% |
| Trade receivables | 40 | €6,995 | €8,555 | +€1,560 | +22.3% |
| Other amounts receivable | 41 | €51 | €143 | +€92 | +181% |
| Cash at bank and in hand | 54/58 | €25,817 | €36,075 | +€10,258 | +39.7% |
| Total equity and liabilities | 10/49 | €71,752 | €82,206 | +€10,454 | +14.6% |
| Equity | 10/15 | €71,683 | €77,801 | +€6,118 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,043 | €2,043 | = | 0.0% |
| Distributable reserves | 133 | €2,043 | €2,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,040 | €57,158 | +€6,118 | +12.0% |
| Amounts payable | 17/49 | €69 | €4,405 | +€4,335 | +6,249% |
| Amounts payable within one year | 42/48 | €69 | €4,405 | +€4,335 | +6,249% |
| Taxes, remuneration and social security | 45 | €69 | €4,405 | +€4,335 | +6,249% |
| Taxes | 450/3 | €69 | €4,405 | +€4,335 | +6,249% |
| Remuneration, social security and pensions | 62 | €189 | €32,145 | +€31,956 | +16,894% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,389 | €2,757 | -€633 | -18.7% |
| Other operating charges | 640/8 | €890 | €2,205 | +€1,316 | +148% |
| Gross operating margin | 9900 | €8,064 | €43,225 | +€35,161 | +436% |
| Operating profit (loss) | 9901 | €3,596 | €6,118 | +€2,522 | +70.1% |
| Financial charges | 65/66B | €66 | - | -€66 | |
| Recurring financial charges | 65 | €66 | - | -€66 | |
| Profit (loss) for the period before taxes | 9903 | €3,530 | €6,118 | +€2,588 | +73.3% |
| Profit (loss) for the period | 9904 | €3,530 | €6,118 | +€2,588 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,530 | €6,118 | +€2,588 | +73.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.