Garage Bert: 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 Bert
Largest movements
- Current investments +€25,334
up €25,334 (+32.1%), from €78,848 to €104,182
- Tangible fixed assets +€23,875
up €23,875 (+281%), from €8,498 to €32,373
of which Furniture and vehicles: +€20,623
- Receivables within one year -€6,692
down €6,692 (-64.2%), from €10,422 to €3,730
of which Trade receivables: -€10,119
- Cash +€6,341
up €6,341 (+7.4%), from €85,661 to €92,002
mainly Net result for the year (+€56,795) and Receivables within one year (+€6,692)
- Deferred charges and accrued income +€4,651
up €4,651 (+200%), from €2,325 to €6,975
- Reserves +€56,795
up €56,795 (+38.8%), from €146,518 to €203,313
of which Distributable reserves: +€56,795
- Tax, wage and social debts -€4,607
down €4,607 (-98.9%), from €4,660 to €53
- Gross operating margin +€26,919
up €26,919 (+47.1%), from €57,129 to €84,048
- Taxes +€7,416
up €7,416 (+47.9%), from €15,484 to €22,900
- Financial income +€2,177
up €2,177, from €0 to €2,177
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 | €185,754 | €239,263 | +€53,509 | +28.8% |
| Fixed assets | 21/28 | €8,498 | €32,373 | +€23,875 | +281% |
| Tangible fixed assets | 22/27 | €8,498 | €32,373 | +€23,875 | +281% |
| Plant, machinery and equipment | 23 | €594 | €717 | +€122 | +20.6% |
| Furniture and vehicles | 24 | €7,904 | €28,527 | +€20,623 | +261% |
| Other tangible fixed assets | 26 | - | €3,130 | +€3,130 | |
| Current assets | 29/58 | €177,256 | €206,889 | +€29,634 | +16.7% |
| Amounts receivable within one year | 40/41 | €10,422 | €3,730 | -€6,692 | -64.2% |
| Trade receivables | 40 | €10,422 | €303 | -€10,119 | -97.1% |
| Other amounts receivable | 41 | €0 | €3,427 | +€3,427 | |
| Current investments | 50/53 | €78,848 | €104,182 | +€25,334 | +32.1% |
| Cash at bank and in hand | 54/58 | €85,661 | €92,002 | +€6,341 | +7.4% |
| Deferred charges and accrued income | 490/1 | €2,325 | €6,975 | +€4,651 | +200% |
| Total equity and liabilities | 10/49 | €185,754 | €239,263 | +€53,509 | +28.8% |
| Equity | 10/15 | €178,062 | €234,857 | +€56,795 | +31.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €146,518 | €203,313 | +€56,795 | +38.8% |
| Non-distributable reserves | 130/1 | €12,556 | €12,556 | = | 0.0% |
| Reserves not available under the articles | 1311 | €263 | €263 | = | 0.0% |
| Other | 1319 | €12,293 | €12,293 | = | 0.0% |
| Distributable reserves | 133 | €133,962 | €190,757 | +€56,795 | +42.4% |
| Profit (loss) carried forward | 14 | €11,544 | €11,544 | = | 0.0% |
| Amounts payable | 17/49 | €7,692 | €4,405 | -€3,286 | -42.7% |
| Amounts payable within one year | 42/48 | €7,692 | €4,405 | -€3,286 | -42.7% |
| Trade debts | 44 | €3,012 | €4,352 | +€1,340 | +44.5% |
| Suppliers | 440/4 | €3,012 | €4,352 | +€1,340 | +44.5% |
| Taxes, remuneration and social security | 45 | €4,660 | €53 | -€4,607 | -98.9% |
| Taxes | 450/3 | €4,660 | €53 | -€4,607 | -98.9% |
| Other amounts payable | 47/48 | €20 | €0 | -€20 | -100% |
| Non-recurring operating income | 76A | €0 | €4,627 | +€4,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,773 | €5,004 | +€232 | +4.9% |
| Other operating charges | 640/8 | €1,303 | €1,449 | +€146 | +11.2% |
| Gross operating margin | 9900 | €57,129 | €84,048 | +€26,919 | +47.1% |
| Operating profit (loss) | 9901 | €51,053 | €77,594 | +€26,541 | +52.0% |
| Financial income | 75/76B | €0 | €2,177 | +€2,177 | |
| Recurring financial income | 75 | €0 | €2,177 | +€2,177 | |
| Financial charges | 65/66B | €50 | €76 | +€26 | +51.7% |
| Recurring financial charges | 65 | €50 | €76 | +€26 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €51,003 | €79,696 | +€28,692 | +56.3% |
| Income taxes | 67/77 | €15,484 | €22,900 | +€7,416 | +47.9% |
| Profit (loss) for the period | 9904 | €35,519 | €56,795 | +€21,276 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,519 | €56,795 | +€21,276 | +59.9% |
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 13 October 2026 via checked.be.