GARAGE BEN: 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 BEN
Largest movements
- Receivables within one year +€2,550
up €2,550 (+5.8%), from €43,799 to €46,350
- Profit (loss) carried forward +€2,555
up €2,555 (+29.1%), from -€8,764 to -€6,210
- Other debts -€2,275
down €2,275 (-8.1%), from €28,176 to €25,901
- Tax, wage and social debts +€2,155
up €2,155 (+64.7%), from €3,330 to €5,486
- Gross operating margin -€6,384
down €6,384 (-49.1%), from €13,012 to €6,628
- Other operating charges +€1,238
up €1,238 (+72.1%), from €1,717 to €2,955
- Taxes +€622
new in 2025: €622
- Depreciation +€321
new in 2025: €321
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 | €47,710 | €50,203 | +€2,493 | +5.2% |
| Formation expenses | 20 | €962 | €641 | -€321 | -33.3% |
| Current assets | 29/58 | €46,748 | €49,562 | +€2,813 | +6.0% |
| Stocks and contracts in progress | 3 | €1,042 | €1,042 | = | 0.0% |
| Stocks | 30/36 | €1,042 | €1,042 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,799 | €46,350 | +€2,550 | +5.8% |
| Trade receivables | 40 | €43,799 | €46,350 | +€2,550 | +5.8% |
| Cash at bank and in hand | 54/58 | €144 | €243 | +€99 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,764 | €1,928 | +€164 | +9.3% |
| Total equity and liabilities | 10/49 | €47,710 | €50,203 | +€2,493 | +5.2% |
| Equity | 10/15 | €9,836 | €12,390 | +€2,555 | +26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,764 | -€6,210 | +€2,555 | +29.1% |
| Amounts payable | 17/49 | €37,875 | €37,812 | -€62 | -0.2% |
| Amounts payable after more than one year | 17 | €3,232 | €3,232 | = | 0.0% |
| Other amounts payable | 178/9 | €3,232 | €3,232 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,643 | €34,581 | -€62 | -0.2% |
| Trade debts | 44 | €3,136 | €3,194 | +€58 | +1.8% |
| Suppliers | 440/4 | €3,136 | €3,194 | +€58 | +1.8% |
| Taxes, remuneration and social security | 45 | €3,330 | €5,486 | +€2,155 | +64.7% |
| Taxes | 450/3 | €3,330 | €5,486 | +€2,155 | +64.7% |
| Other amounts payable | 47/48 | €28,176 | €25,901 | -€2,275 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €321 | +€321 | |
| Other operating charges | 640/8 | €1,717 | €2,955 | +€1,238 | +72.1% |
| Gross operating margin | 9900 | €13,012 | €6,628 | -€6,384 | -49.1% |
| Operating profit (loss) | 9901 | €11,295 | €3,352 | -€7,943 | -70.3% |
| Financial charges | 65/66B | €222 | €176 | -€47 | -21.0% |
| Recurring financial charges | 65 | €222 | €176 | -€47 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €11,073 | €3,177 | -€7,896 | -71.3% |
| Income taxes | 67/77 | - | €622 | +€622 | |
| Profit (loss) for the period | 9904 | €11,073 | €2,555 | -€8,518 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,073 | €2,555 | -€8,518 | -76.9% |
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 15 October 2026 via checked.be.