Garage BOGAERTS: 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 BOGAERTS
Largest movements
- Receivables within one year -€34,026
down €34,026 (-57.1%), from €59,561 to €25,535
of which Other amounts receivable: -€46,556
- Cash +€8,936
up €8,936 (+22.6%), from €39,584 to €48,520
mainly Receivables within one year (+€34,026) and Depreciation (+€15,163)
- Tangible fixed assets -€4,863
down €4,863 (-3.5%), from €137,177 to €132,314
of which Furniture and vehicles: -€9,100
- Stocks and contracts -€3,512
down €3,512 (-3.1%), from €112,272 to €108,760
- Other debts -€42,875
down €42,875 (-73.1%), from €58,692 to €15,817
- Reserves +€13,657
up €13,657 (+6.0%), from €227,758 to €241,415
of which Distributable reserves: +€13,657
- Tax, wage and social debts -€4,188
down €4,188 (-18.7%), from €22,398 to €18,209
of which Taxes: -€6,671
- Gross operating margin +€72,050
up €72,050 (+91.5%), from €78,773 to €150,823
- Staff costs +€7,481
up €7,481 (+7.0%), from €106,691 to €114,171
- Depreciation -€1,519
down €1,519 (-9.1%), from €16,683 to €15,163
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 | €349,094 | €315,629 | -€33,465 | -9.6% |
| Fixed assets | 21/28 | €137,677 | €132,814 | -€4,863 | -3.5% |
| Tangible fixed assets | 22/27 | €137,177 | €132,314 | -€4,863 | -3.5% |
| Land and buildings | 22 | €104,402 | €110,886 | +€6,484 | +6.2% |
| Plant, machinery and equipment | 23 | €1,845 | €1,210 | -€635 | -34.4% |
| Furniture and vehicles | 24 | €28,827 | €19,728 | -€9,100 | -31.6% |
| Other tangible fixed assets | 26 | €2,103 | €490 | -€1,612 | -76.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €211,417 | €182,815 | -€28,602 | -13.5% |
| Stocks and contracts in progress | 3 | €112,272 | €108,760 | -€3,512 | -3.1% |
| Stocks | 30/36 | €112,272 | €108,760 | -€3,512 | -3.1% |
| Amounts receivable within one year | 40/41 | €59,561 | €25,535 | -€34,026 | -57.1% |
| Trade receivables | 40 | €12,890 | €25,420 | +€12,530 | +97.2% |
| Other amounts receivable | 41 | €46,671 | €115 | -€46,556 | -99.8% |
| Cash at bank and in hand | 54/58 | €39,584 | €48,520 | +€8,936 | +22.6% |
| Total equity and liabilities | 10/49 | €349,094 | €315,629 | -€33,465 | -9.6% |
| Equity | 10/15 | €258,744 | €272,401 | +€13,657 | +5.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €227,758 | €241,415 | +€13,657 | +6.0% |
| Tax-exempt reserves | 132 | €50,050 | €50,050 | = | 0.0% |
| Distributable reserves | 133 | €177,707 | €191,364 | +€13,657 | +7.7% |
| Amounts payable | 17/49 | €90,350 | €43,228 | -€47,122 | -52.2% |
| Amounts payable within one year | 42/48 | €90,350 | €43,228 | -€47,122 | -52.2% |
| Trade debts | 44 | €9,261 | €9,202 | -€59 | -0.6% |
| Suppliers | 440/4 | €9,261 | €9,202 | -€59 | -0.6% |
| Taxes, remuneration and social security | 45 | €22,398 | €18,209 | -€4,188 | -18.7% |
| Taxes | 450/3 | €16,083 | €9,412 | -€6,671 | -41.5% |
| Remuneration and social security | 454/9 | €6,314 | €8,797 | +€2,483 | +39.3% |
| Other amounts payable | 47/48 | €58,692 | €15,817 | -€42,875 | -73.1% |
| Non-recurring operating income | 76A | - | €29 | +€29 | |
| Remuneration, social security and pensions | 62 | €106,691 | €114,171 | +€7,481 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,683 | €15,163 | -€1,519 | -9.1% |
| Other operating charges | 640/8 | €3,660 | €3,456 | -€204 | -5.6% |
| Non-recurring operating charges | 66A | €13,688 | €1,610 | -€12,078 | -88.2% |
| Gross operating margin | 9900 | €78,773 | €150,823 | +€72,050 | +91.5% |
| Operating profit (loss) | 9901 | -€61,948 | €16,423 | +€78,370 | |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €1,180 | €1,259 | +€79 | +6.7% |
| Recurring financial charges | 65 | €1,180 | €1,259 | +€79 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€63,092 | €15,164 | +€78,255 | |
| Income taxes | 67/77 | €140 | €1,507 | +€1,367 | +980% |
| Profit (loss) for the period | 9904 | -€63,231 | €13,657 | +€76,888 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,231 | €13,657 | +€76,888 |
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 31 October 2026 via checked.be.