GARAGE BERARDIS: what changed
GARAGE BERARDIS
Largest movements
- Cash -€1,686
down €1,686 (-47.0%), from €3,585 to €1,899
mainly Net result for the year (-€2,903)
- Tangible fixed assets -€1,217
down €1,217 (-53.5%), from €2,277 to €1,060
- Profit (loss) carried forward -€2,903
down €2,903 (-2.7%), from -€109,256 to -€112,160
- Depreciation -€2,180
down €2,180 (-64.2%), from €3,397 to €1,217
- Purchases and services -€1,146
no longer reported in 2022 (was €1,146)
- Gross operating margin +€192
up €192 (+16.8%), from -€1,146 to -€954
- Financial charges -€14
down €14 (-3.6%), from €399 to €385
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,849 | €103,945 | -€2,903 | -2.7% |
| Fixed assets | 21/28 | €2,277 | €1,060 | -€1,217 | -53.5% |
| Tangible fixed assets | 22/27 | €2,277 | €1,060 | -€1,217 | -53.5% |
| Other tangible fixed assets | 26 | €2,277 | €1,060 | -€1,217 | -53.5% |
| Current assets | 29/58 | €104,571 | €102,885 | -€1,686 | -1.6% |
| Amounts receivable within one year | 40/41 | €100,986 | €100,986 | = | 0.0% |
| Trade receivables | 40 | €84,468 | €84,468 | = | 0.0% |
| Other amounts receivable | 41 | €16,518 | €16,518 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,585 | €1,899 | -€1,686 | -47.0% |
| Total equity and liabilities | 10/49 | €106,849 | €103,945 | -€2,903 | -2.7% |
| Equity | 10/15 | €100,070 | €97,167 | -€2,903 | -2.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €178,340 | €178,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €175,241 | €175,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,256 | -€112,160 | -€2,903 | -2.7% |
| Amounts payable | 17/49 | €6,778 | €6,778 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,778 | €6,778 | = | 0.0% |
| Other amounts payable | 47/48 | €6,778 | €6,778 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,146 | - | -€1,146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,397 | €1,217 | -€2,180 | -64.2% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Gross operating margin | 9900 | -€1,146 | -€954 | +€192 | +16.8% |
| Operating profit (loss) | 9901 | -€4,891 | -€2,519 | +€2,372 | +48.5% |
| Financial charges | 65/66B | €399 | €385 | -€14 | -3.6% |
| Recurring financial charges | 65 | €399 | €385 | -€14 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,290 | -€2,903 | +€2,387 | +45.1% |
| Profit (loss) for the period | 9904 | -€5,290 | -€2,903 | +€2,387 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,290 | -€2,903 | +€2,387 | +45.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.