Garage Beth J.P.: 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 Beth J.P.
Largest movements
- Stocks and contracts +€59,793
up €59,793 (+81.9%), from €73,047 to €132,840
- Receivables within one year -€31,324
down €31,324 (-16.9%), from €185,845 to €154,521
of which Trade receivables: -€31,276
- Cash +€20,613
up €20,613 (+69.4%), from €29,716 to €50,329
mainly Receivables within one year (+€31,324) and Trade debts (+€18,577)
- Tangible fixed assets -€9,141
down €9,141 (-24.8%), from €36,860 to €27,719
of which Land and buildings: -€8,171
- Trade debts +€18,577
up €18,577 (+147%), from €12,599 to €31,176
- Profit (loss) carried forward +€13,387
up €13,387 (+67.7%), from €19,785 to €33,172
- Tax, wage and social debts +€6,478
up €6,478 (+23.6%), from €27,443 to €33,921
of which Taxes: +€7,085
- Short-term financial debts +€5,184
up €5,184 (+5.2%), from €100,000 to €105,184
- Debts after one year -€4,809
down €4,809 (-20.2%), from €23,793 to €18,984
- Gross operating margin +€7,771
up €7,771 (+6.1%), from €127,946 to €135,718
- Staff costs +€2,619
up €2,619 (+2.9%), from €91,166 to €93,785
- Other operating charges +€2,409
up €2,409 (+70.4%), from €3,421 to €5,830
- Financial charges -€1,643
down €1,643 (-15.5%), from €10,569 to €8,927
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 | €326,608 | €365,409 | +€38,801 | +11.9% |
| Fixed assets | 21/28 | €36,860 | €27,719 | -€9,141 | -24.8% |
| Tangible fixed assets | 22/27 | €36,860 | €27,719 | -€9,141 | -24.8% |
| Land and buildings | 22 | €33,271 | €25,101 | -€8,171 | -24.6% |
| Furniture and vehicles | 24 | €3,589 | €2,619 | -€970 | -27.0% |
| Current assets | 29/58 | €289,748 | €337,689 | +€47,942 | +16.5% |
| Stocks and contracts in progress | 3 | €73,047 | €132,840 | +€59,793 | +81.9% |
| Stocks | 30/36 | €73,047 | €132,840 | +€59,793 | +81.9% |
| Amounts receivable within one year | 40/41 | €185,845 | €154,521 | -€31,324 | -16.9% |
| Trade receivables | 40 | €183,021 | €151,745 | -€31,276 | -17.1% |
| Other amounts receivable | 41 | €2,824 | €2,776 | -€48 | -1.7% |
| Cash at bank and in hand | 54/58 | €29,716 | €50,329 | +€20,613 | +69.4% |
| Deferred charges and accrued income | 490/1 | €1,140 | - | -€1,140 | |
| Total equity and liabilities | 10/49 | €326,608 | €365,409 | +€38,801 | +11.9% |
| Equity | 10/15 | €154,112 | €167,498 | +€13,387 | +8.7% |
| Contributions | 10/11 | €43,710 | €43,710 | = | 0.0% |
| Reserves | 13 | €90,617 | €90,617 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,867 | - | -€1,867 | |
| Reserves not available under the articles | 1311 | €1,867 | - | -€1,867 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €71,867 | +€1,867 | +2.7% |
| Profit (loss) carried forward | 14 | €19,785 | €33,172 | +€13,387 | +67.7% |
| Amounts payable | 17/49 | €172,496 | €197,910 | +€25,414 | +14.7% |
| Amounts payable after more than one year | 17 | €23,793 | €18,984 | -€4,809 | -20.2% |
| Financial debts | 170/4 | €23,793 | €18,984 | -€4,809 | -20.2% |
| Amounts payable within one year | 42/48 | €148,703 | €178,926 | +€30,224 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €4,661 | €4,809 | +€149 | +3.2% |
| Financial debts | 43 | €100,000 | €105,184 | +€5,184 | +5.2% |
| Credit institutions | 430/8 | €100,000 | €105,184 | +€5,184 | +5.2% |
| Trade debts | 44 | €12,599 | €31,176 | +€18,577 | +147% |
| Suppliers | 440/4 | €12,599 | €31,176 | +€18,577 | +147% |
| Taxes, remuneration and social security | 45 | €27,443 | €33,921 | +€6,478 | +23.6% |
| Taxes | 450/3 | €16,991 | €24,076 | +€7,085 | +41.7% |
| Remuneration and social security | 454/9 | €10,453 | €9,846 | -€607 | -5.8% |
| Other amounts payable | 47/48 | €4,000 | €3,836 | -€164 | -4.1% |
| Non-recurring operating income | 76A | - | €609 | +€609 | |
| Remuneration, social security and pensions | 62 | €91,166 | €93,785 | +€2,619 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,171 | €9,141 | +€970 | +11.9% |
| Other operating charges | 640/8 | €3,421 | €5,830 | +€2,409 | +70.4% |
| Non-recurring operating charges | 66A | €718 | €161 | -€557 | -77.6% |
| Gross operating margin | 9900 | €127,946 | €135,718 | +€7,771 | +6.1% |
| Operating profit (loss) | 9901 | €24,470 | €26,801 | +€2,331 | +9.5% |
| Financial income | 75/76B | €2,676 | €1,402 | -€1,274 | -47.6% |
| Recurring financial income | 75 | €2,676 | €1,402 | -€1,274 | -47.6% |
| Financial charges | 65/66B | €10,569 | €8,927 | -€1,643 | -15.5% |
| Recurring financial charges | 65 | €10,569 | €8,927 | -€1,643 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €16,577 | €19,276 | +€2,700 | +16.3% |
| Income taxes | 67/77 | €5,369 | €5,889 | +€520 | +9.7% |
| Profit (loss) for the period | 9904 | €11,207 | €13,387 | +€2,180 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,207 | €13,387 | +€2,180 | +19.4% |
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 1 November 2026 via checked.be.