GARAGE BOCAR: 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 BOCAR
Largest movements
- Cash -€23,374
down €23,374 (-58.1%), from €40,223 to €16,850
mainly Other debts (-€77,081) and Receivables within one year (-€4,080)
- Stocks and contracts -€6,629
down €6,629 (-12.1%), from €54,797 to €48,168
- Tangible fixed assets -€5,566
down €5,566 (-32.0%), from €17,400 to €11,833
of which Furniture and vehicles: -€3,347
- Receivables within one year +€4,080
up €4,080 (+50.3%), from €8,110 to €12,191
of which Other amounts receivable: +€4,106
- Other debts -€77,081
no longer reported in 2025 (was €77,081)
- Debts after one year +€46,289
up €46,289 (+1,151%), from €4,023 to €50,312
of which Other amounts payable: +€50,000
- Profit (loss) carried forward -€1,349
down €1,349, from €90 to -€1,258
- Gross operating margin -€12,818
down €12,818 (-51.0%), from €25,129 to €12,311
- Depreciation -€2,595
down €2,595 (-22.8%), from €11,371 to €8,776
- Financial income +€2,268
up €2,268 (+2,887%), from €79 to €2,346
- Taxes -€2,236
down €2,236 (-74.1%), from €3,017 to €782
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 | €121,929 | €89,937 | -€31,992 | -26.2% |
| Fixed assets | 21/28 | €17,400 | €11,833 | -€5,566 | -32.0% |
| Tangible fixed assets | 22/27 | €17,400 | €11,833 | -€5,566 | -32.0% |
| Plant, machinery and equipment | 23 | €2,981 | €1,462 | -€1,520 | -51.0% |
| Furniture and vehicles | 24 | €13,168 | €9,821 | -€3,347 | -25.4% |
| Other tangible fixed assets | 26 | €1,250 | €550 | -€700 | -56.0% |
| Current assets | 29/58 | €104,529 | €78,104 | -€26,426 | -25.3% |
| Stocks and contracts in progress | 3 | €54,797 | €48,168 | -€6,629 | -12.1% |
| Stocks | 30/36 | €54,797 | €48,168 | -€6,629 | -12.1% |
| Amounts receivable within one year | 40/41 | €8,110 | €12,191 | +€4,080 | +50.3% |
| Trade receivables | 40 | €3,703 | €3,677 | -€26 | -0.7% |
| Other amounts receivable | 41 | €4,407 | €8,513 | +€4,106 | +93.2% |
| Cash at bank and in hand | 54/58 | €40,223 | €16,850 | -€23,374 | -58.1% |
| Deferred charges and accrued income | 490/1 | €1,399 | €895 | -€504 | -36.0% |
| Total equity and liabilities | 10/49 | €121,929 | €89,937 | -€31,992 | -26.2% |
| Equity | 10/15 | €13,590 | €12,242 | -€1,349 | -9.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90 | -€1,258 | -€1,349 | |
| Amounts payable | 17/49 | €108,339 | €77,696 | -€30,643 | -28.3% |
| Amounts payable after more than one year | 17 | €4,023 | €50,312 | +€46,289 | +1,151% |
| Financial debts | 170/4 | €4,023 | €312 | -€3,711 | -92.2% |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €101,881 | €25,096 | -€76,785 | -75.4% |
| Current portion of amounts payable after more than one year | 42 | €3,652 | €3,711 | +€59 | +1.6% |
| Trade debts | 44 | €15,325 | €15,297 | -€28 | -0.2% |
| Suppliers | 440/4 | €15,325 | €15,297 | -€28 | -0.2% |
| Taxes, remuneration and social security | 45 | €5,823 | €6,089 | +€266 | +4.6% |
| Taxes | 450/3 | €5,823 | €6,089 | +€266 | +4.6% |
| Other amounts payable | 47/48 | €77,081 | - | -€77,081 | |
| Accrued charges and deferred income | 492/3 | €2,435 | €2,288 | -€148 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,371 | €8,776 | -€2,595 | -22.8% |
| Other operating charges | 640/8 | €1,238 | €1,385 | +€147 | +11.9% |
| Non-recurring operating charges | 66A | - | €2,850 | +€2,850 | |
| Gross operating margin | 9900 | €25,129 | €12,311 | -€12,818 | -51.0% |
| Operating profit (loss) | 9901 | €12,520 | -€700 | -€13,220 | |
| Financial income | 75/76B | €79 | €2,346 | +€2,268 | +2,887% |
| Recurring financial income | 75 | €79 | €2,346 | +€2,268 | +2,887% |
| Financial charges | 65/66B | €2,241 | €2,213 | -€28 | -1.2% |
| Recurring financial charges | 65 | €2,241 | €2,213 | -€28 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €10,358 | -€567 | -€10,925 | |
| Income taxes | 67/77 | €3,017 | €782 | -€2,236 | -74.1% |
| Profit (loss) for the period | 9904 | €7,340 | -€1,349 | -€8,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,340 | -€1,349 | -€8,689 |
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.