GARAGE BARNES: 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 BARNES
Largest movements
- Tangible fixed assets +€144,643
up €144,643 (+22.5%), from €643,066 to €787,709
of which Furniture and vehicles: +€126,142
- Cash +€43,817
up €43,817 (+36.5%), from €120,180 to €163,997
mainly Net result for the year (+€96,144) and Depreciation (+€78,661)
- Profit (loss) carried forward +€96,144
up €96,144 (+51.9%), from €185,173 to €281,317
- Debts after one year +€68,336
up €68,336 (+14.3%), from €476,804 to €545,140
- Current portion of long-term debt +€27,624
up €27,624 (+40.3%), from €68,592 to €96,217
- Gross operating margin +€24,905
up €24,905 (+8.2%), from €304,571 to €329,476
- Staff costs +€11,623
up €11,623 (+10.8%), from €107,398 to €119,021
- Depreciation +€9,835
up €9,835 (+14.3%), from €68,826 to €78,661
- Taxes -€3,549
down €3,549 (-15.5%), from €22,951 to €19,402
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 | €864,864 | €1,066,605 | +€201,740 | +23.3% |
| Fixed assets | 21/28 | €643,879 | €787,709 | +€143,831 | +22.3% |
| Intangible fixed assets | 21 | €813 | - | -€813 | |
| Tangible fixed assets | 22/27 | €643,066 | €787,709 | +€144,643 | +22.5% |
| Land and buildings | 22 | €466,326 | €483,924 | +€17,599 | +3.8% |
| Plant, machinery and equipment | 23 | €23,523 | €24,425 | +€903 | +3.8% |
| Furniture and vehicles | 24 | €153,217 | €279,359 | +€126,142 | +82.3% |
| Current assets | 29/58 | €220,986 | €278,895 | +€57,909 | +26.2% |
| Stocks and contracts in progress | 3 | €43,781 | €49,878 | +€6,096 | +13.9% |
| Stocks | 30/36 | €43,781 | €49,878 | +€6,096 | +13.9% |
| Amounts receivable within one year | 40/41 | €50,132 | €57,010 | +€6,878 | +13.7% |
| Trade receivables | 40 | €48,083 | €43,770 | -€4,313 | -9.0% |
| Other amounts receivable | 41 | €2,049 | €13,240 | +€11,192 | +546% |
| Cash at bank and in hand | 54/58 | €120,180 | €163,997 | +€43,817 | +36.5% |
| Deferred charges and accrued income | 490/1 | €6,893 | €8,011 | +€1,118 | +16.2% |
| Total equity and liabilities | 10/49 | €864,864 | €1,066,605 | +€201,740 | +23.3% |
| Equity | 10/15 | €235,173 | €331,317 | +€96,144 | +40.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,173 | €281,317 | +€96,144 | +51.9% |
| Amounts payable | 17/49 | €629,692 | €735,288 | +€105,596 | +16.8% |
| Amounts payable after more than one year | 17 | €476,804 | €545,140 | +€68,336 | +14.3% |
| Financial debts | 170/4 | €476,804 | €545,140 | +€68,336 | +14.3% |
| Amounts payable within one year | 42/48 | €152,888 | €190,148 | +€37,260 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €68,592 | €96,217 | +€27,624 | +40.3% |
| Trade debts | 44 | €13,553 | €16,939 | +€3,386 | +25.0% |
| Suppliers | 440/4 | €13,553 | €16,939 | +€3,386 | +25.0% |
| Taxes, remuneration and social security | 45 | €29,353 | €36,533 | +€7,180 | +24.5% |
| Taxes | 450/3 | €17,801 | €24,069 | +€6,269 | +35.2% |
| Remuneration and social security | 454/9 | €11,552 | €12,463 | +€911 | +7.9% |
| Other amounts payable | 47/48 | €41,390 | €40,460 | -€930 | -2.2% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Remuneration, social security and pensions | 62 | €107,398 | €119,021 | +€11,623 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,826 | €78,661 | +€9,835 | +14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €562 | +€562 | |
| Other operating charges | 640/8 | €5,191 | €4,582 | -€609 | -11.7% |
| Gross operating margin | 9900 | €304,571 | €329,476 | +€24,905 | +8.2% |
| Operating profit (loss) | 9901 | €123,156 | €126,651 | +€3,494 | +2.8% |
| Financial income | 75/76B | €122 | €30 | -€92 | -75.2% |
| Recurring financial income | 75 | €122 | €30 | -€92 | -75.2% |
| Financial charges | 65/66B | €11,539 | €11,135 | -€404 | -3.5% |
| Recurring financial charges | 65 | €11,539 | €11,135 | -€404 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €111,739 | €115,546 | +€3,807 | +3.4% |
| Income taxes | 67/77 | €22,951 | €19,402 | -€3,549 | -15.5% |
| Profit (loss) for the period | 9904 | €88,788 | €96,144 | +€7,356 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,788 | €96,144 | +€7,356 | +8.3% |
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.