Garage Beyers: 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.
What changed
Garage Beyers
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€277,069
2024 · €203,167+€73,902
Equity
€924,508
2024 · €647,439+€277,069
Cash
€61,946
2024 · €70,228-€8,283
Balance sheet total
€2.4m
2024 · €2.1m+€291,933
Largest movements
Assets
- Stocks and contracts +€213,943
up €213,943 (+56.4%), from €379,402 to €593,345
- Receivables within one year +€85,351
up €85,351 (+305%), from €28,015 to €113,366
of which Trade receivables: +€85,043
Equity and liabilities
- Reserves +€277,069
up €277,069 (+43.7%), from €633,855 to €910,924
of which Distributable reserves: +€283,731
- Debts after one year -€143,762
down €143,762 (-13.4%), from €1.1m to €927,851
- Trade debts +€129,389
up €129,389 (+232%), from €55,784 to €185,173
- Short-term financial debts +€35,000
new in 2025: €35,000
- Other debts -€30,440
down €30,440 (-100%), from €30,440 to €0
Income statement
- Gross operating margin +€168,707
up €168,707 (+24.7%), from €683,077 to €851,784
- Staff costs +€89,156
up €89,156 (+39.9%), from €223,692 to €312,848
- Depreciation -€32,536
down €32,536 (-26.8%), from €121,583 to €89,047
- Taxes +€32,166
up €32,166 (+33.2%), from €96,996 to €129,162
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.
Result 2024
€203,167
Gross operating margin
+€168,707
Staff costs
-€89,156
Depreciation
+€32,536
Other operating charges
-€2,456
Financial income
+€684
Financial charges
-€4,247
Taxes
-€32,166
Result 2025
€277,069
raises the resultlowers the result
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.
From operations
+€176,574
Investment
-€82,512
Financing
-€102,345
Cash 2024
€70,228
From operations (derived)
+€176,574
Net result for the year
+€277,069
Depreciation
+€89,047
Stocks and contracts
-€213,943
Receivables within one year
-€85,351
Deferred charges and accrued income
-€7,457
Provisions
-€1,665
Trade debts
+€129,389
Tax, wage and social debts
+€25,046
Other debts
-€30,440
Accrued charges and deferred income
-€5,122
Investment (derived)
-€82,512
Investment in fixed assets (net)
-€82,512
Financing
-€102,345
Debts after one year
-€143,762
Current portion of long-term debt
+€6,416
Short-term financial debts
+€35,000
Cash 2025
€61,946
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,064,216 | €2,356,148 | +€291,933 | +14.1% |
| Fixed assets | 21/28 | €1,570,741 | €1,564,206 | -€6,535 | -0.4% |
| Intangible fixed assets | 21 | €106 | €0 | -€106 | -100% |
| Tangible fixed assets | 22/27 | €1,569,545 | €1,562,266 | -€7,279 | -0.5% |
| Land and buildings | 22 | €1,467,240 | €1,425,969 | -€41,271 | -2.8% |
| Plant, machinery and equipment | 23 | €33,462 | €16,389 | -€17,073 | -51.0% |
| Furniture and vehicles | 24 | €68,843 | €119,908 | +€51,065 | +74.2% |
| Financial fixed assets | 28 | €1,090 | €1,940 | +€850 | +78.0% |
| Current assets | 29/58 | €493,475 | €791,942 | +€298,468 | +60.5% |
| Stocks and contracts in progress | 3 | €379,402 | €593,345 | +€213,943 | +56.4% |
| Stocks | 30/36 | €379,402 | €593,345 | +€213,943 | +56.4% |
| Amounts receivable within one year | 40/41 | €28,015 | €113,366 | +€85,351 | +305% |
| Trade receivables | 40 | €28,015 | €113,058 | +€85,043 | +304% |
| Other amounts receivable | 41 | - | €307 | +€307 | |
| Cash at bank and in hand | 54/58 | €70,228 | €61,946 | -€8,283 | -11.8% |
| Deferred charges and accrued income | 490/1 | €15,829 | €23,285 | +€7,457 | +47.1% |
| Total equity and liabilities | 10/49 | €2,064,216 | €2,356,148 | +€291,933 | +14.1% |
| Equity | 10/15 | €647,439 | €924,508 | +€277,069 | +42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €633,855 | €910,924 | +€277,069 | +43.7% |
| Tax-exempt reserves | 132 | €106,345 | €99,684 | -€6,661 | -6.3% |
| Distributable reserves | 133 | €527,510 | €811,241 | +€283,731 | +53.8% |
| Profit (loss) carried forward | 14 | €1,184 | €1,184 | = | 0.0% |
| Provisions and deferred taxes | 16 | €26,586 | €24,921 | -€1,665 | -6.3% |
| Deferred taxes | 168 | €26,586 | €24,921 | -€1,665 | -6.3% |
| Amounts payable | 17/49 | €1,390,191 | €1,406,719 | +€16,529 | +1.2% |
| Amounts payable after more than one year | 17 | €1,071,613 | €927,851 | -€143,762 | -13.4% |
| Financial debts | 170/4 | €1,071,613 | €927,851 | -€143,762 | -13.4% |
| Amounts payable within one year | 42/48 | €302,514 | €467,927 | +€165,412 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €118,145 | €124,562 | +€6,416 | +5.4% |
| Financial debts | 43 | - | €35,000 | +€35,000 | |
| Credit institutions | 430/8 | - | €35,000 | +€35,000 | |
| Trade debts | 44 | €55,784 | €185,173 | +€129,389 | +232% |
| Suppliers | 440/4 | €55,784 | €185,173 | +€129,389 | +232% |
| Taxes, remuneration and social security | 45 | €98,145 | €123,191 | +€25,046 | +25.5% |
| Taxes | 450/3 | €58,896 | €79,785 | +€20,889 | +35.5% |
| Remuneration and social security | 454/9 | €39,249 | €43,406 | +€4,157 | +10.6% |
| Other amounts payable | 47/48 | €30,440 | €0 | -€30,440 | -100% |
| Accrued charges and deferred income | 492/3 | €16,064 | €10,942 | -€5,122 | -31.9% |
| Remuneration, social security and pensions | 62 | €223,692 | €312,848 | +€89,156 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,583 | €89,047 | -€32,536 | -26.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €16,121 | €18,576 | +€2,456 | +15.2% |
| Gross operating margin | 9900 | €683,077 | €851,784 | +€168,707 | +24.7% |
| Operating profit (loss) | 9901 | €321,681 | €431,312 | +€109,632 | +34.1% |
| Financial income | 75/76B | €354 | €1,038 | +€684 | +193% |
| Recurring financial income | 75 | €354 | €1,038 | +€684 | +193% |
| Financial charges | 65/66B | €23,538 | €27,785 | +€4,247 | +18.0% |
| Recurring financial charges | 65 | €23,538 | €27,785 | +€4,247 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €298,497 | €404,566 | +€106,069 | +35.5% |
| Transfer from deferred taxes | 780 | €1,665 | €1,665 | = | 0.0% |
| Income taxes | 67/77 | €96,996 | €129,162 | +€32,166 | +33.2% |
| Profit (loss) for the period | 9904 | €203,167 | €277,069 | +€73,902 | +36.4% |
| Transfer from tax-exempt reserves | 789 | €6,661 | €6,661 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €209,828 | €283,731 | +€73,902 | +35.2% |
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 28 October 2026 via checked.be.