GARAGE BORRY: 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 BORRY
Largest movements
- Cash -€11,074
down €11,074 (-88.8%), from €12,468 to €1,394
mainly Net result for the year (-€25,491) and Trade debts (-€515)
- Receivables within one year -€5,616
down €5,616 (-99.9%), from €5,619 to €4
of which Trade receivables: -€4,202
- Reserves -€13,469
down €13,469 (-28.6%), from €47,103 to €33,634
of which Distributable reserves: -€13,469
- Profit (loss) carried forward -€12,022
down €12,022, from €0 to -€12,022
- Other debts +€8,861
up €8,861 (+258%), from €3,436 to €12,297
- Gross operating margin -€6,976
down €6,976 (-76.8%), from -€9,088 to -€16,064
- Write-downs +€4,202
new in 2025: €4,202
- Other operating charges -€768
down €768 (-12.9%), from €5,969 to €5,201
- Financial income -€265
down €265 (-95.8%), from €276 to €12
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 | €77,042 | €59,897 | -€17,145 | -22.3% |
| Fixed assets | 21/28 | €57,284 | €57,534 | +€250 | +0.4% |
| Tangible fixed assets | 22/27 | €57,284 | €57,284 | = | 0.0% |
| Land and buildings | 22 | €57,284 | €57,284 | = | 0.0% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €19,758 | €2,363 | -€17,395 | -88.0% |
| Amounts receivable within one year | 40/41 | €5,619 | €4 | -€5,616 | -99.9% |
| Trade receivables | 40 | €4,202 | €0 | -€4,202 | -100% |
| Other amounts receivable | 41 | €1,417 | €4 | -€1,413 | -99.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €12,468 | €1,394 | -€11,074 | -88.8% |
| Deferred charges and accrued income | 490/1 | €1,671 | €965 | -€705 | -42.2% |
| Total equity and liabilities | 10/49 | €77,042 | €59,897 | -€17,145 | -22.3% |
| Equity | 10/15 | €72,091 | €46,599 | -€25,491 | -35.4% |
| Contributions | 10/11 | €24,988 | €24,988 | = | 0.0% |
| Reserves | 13 | €47,103 | €33,634 | -€13,469 | -28.6% |
| Non-distributable reserves | 130/1 | €2,499 | €2,499 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,499 | €2,499 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,257 | €8,257 | = | 0.0% |
| Distributable reserves | 133 | €36,347 | €22,878 | -€13,469 | -37.1% |
| Profit (loss) carried forward | 14 | €0 | -€12,022 | -€12,022 | |
| Amounts payable | 17/49 | €4,951 | €13,297 | +€8,346 | +169% |
| Amounts payable within one year | 42/48 | €4,951 | €13,297 | +€8,346 | +169% |
| Trade debts | 44 | €1,515 | €1,000 | -€515 | -34.0% |
| Suppliers | 440/4 | €1,515 | €1,000 | -€515 | -34.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,436 | €12,297 | +€8,861 | +258% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,202 | +€4,202 | |
| Other operating charges | 640/8 | €5,969 | €5,201 | -€768 | -12.9% |
| Gross operating margin | 9900 | -€9,088 | -€16,064 | -€6,976 | -76.8% |
| Operating profit (loss) | 9901 | -€15,057 | -€25,467 | -€10,411 | -69.1% |
| Financial income | 75/76B | €276 | €12 | -€265 | -95.8% |
| Recurring financial income | 75 | €276 | €12 | -€265 | -95.8% |
| Financial charges | 65/66B | €15 | €36 | +€21 | +144% |
| Recurring financial charges | 65 | €15 | €36 | +€21 | +144% |
| Profit (loss) for the period before taxes | 9903 | -€14,795 | -€25,491 | -€10,696 | -72.3% |
| Profit (loss) for the period | 9904 | -€14,795 | -€25,491 | -€10,696 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,795 | -€25,491 | -€10,696 | -72.3% |
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 25 October 2026 via checked.be.