Garage Brichart: 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 Brichart
Largest movements
- Stocks and contracts -€10,356
down €10,356 (-28.6%), from €36,224 to €25,868
- Tangible fixed assets -€9,379
down €9,379 (-16.5%), from €56,998 to €47,619
of which Furniture and vehicles: -€8,767
- Cash -€7,079
down €7,079 (-18.0%), from €39,231 to €32,152
mainly Debts after one year (-€22,015) and Investment in fixed assets (net) (-€11,154)
- Intangible fixed assets -€5,530
down €5,530 (-25.0%), from €22,120 to €16,590
- Receivables within one year +€2,845
up €2,845 (+52.2%), from €5,451 to €8,296
of which Trade receivables: +€1,715
- Debts after one year -€22,015
down €22,015 (-22.3%), from €98,673 to €76,658
- Trade debts -€8,411
down €8,411 (-31.6%), from €26,629 to €18,218
- Tax, wage and social debts +€3,999
up €3,999 (+46.0%), from €8,690 to €12,689
of which Remuneration and social security: +€4,000
- Other debts -€1,956
down €1,956 (-87.6%), from €2,232 to €276
- Turnover +€15,427
up €15,427 (+4.1%), from €378,581 to €394,008
- Purchases and services +€9,178
up €9,178 (+2.6%), from €354,200 to €363,378
- Depreciation +€6,302
up €6,302 (+31.9%), from €19,761 to €26,063
- Gross operating margin +€6,249
up €6,249 (+25.6%), from €24,381 to €30,630
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 | €161,124 | €132,427 | -€28,697 | -17.8% |
| Fixed assets | 21/28 | €79,718 | €64,809 | -€14,909 | -18.7% |
| Intangible fixed assets | 21 | €22,120 | €16,590 | -€5,530 | -25.0% |
| Tangible fixed assets | 22/27 | €56,998 | €47,619 | -€9,379 | -16.5% |
| Plant, machinery and equipment | 23 | €22,207 | €21,595 | -€612 | -2.8% |
| Furniture and vehicles | 24 | €34,791 | €26,024 | -€8,767 | -25.2% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €81,406 | €67,618 | -€13,788 | -16.9% |
| Stocks and contracts in progress | 3 | €36,224 | €25,868 | -€10,356 | -28.6% |
| Stocks | 30/36 | €36,224 | €25,868 | -€10,356 | -28.6% |
| Amounts receivable within one year | 40/41 | €5,451 | €8,296 | +€2,845 | +52.2% |
| Trade receivables | 40 | €5,451 | €7,166 | +€1,715 | +31.5% |
| Other amounts receivable | 41 | - | €1,130 | +€1,130 | |
| Cash at bank and in hand | 54/58 | €39,231 | €32,152 | -€7,079 | -18.0% |
| Deferred charges and accrued income | 490/1 | €500 | €1,302 | +€802 | +160% |
| Total equity and liabilities | 10/49 | €161,124 | €132,427 | -€28,697 | -17.8% |
| Equity | 10/15 | €3,775 | €2,571 | -€1,204 | -31.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,775 | €571 | -€1,204 | -67.8% |
| Amounts payable | 17/49 | €157,349 | €129,856 | -€27,493 | -17.5% |
| Amounts payable after more than one year | 17 | €98,673 | €76,658 | -€22,015 | -22.3% |
| Financial debts | 170/4 | €98,673 | €76,658 | -€22,015 | -22.3% |
| Amounts payable within one year | 42/48 | €58,676 | €53,198 | -€5,478 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €21,125 | €22,015 | +€890 | +4.2% |
| Trade debts | 44 | €26,629 | €18,218 | -€8,411 | -31.6% |
| Suppliers | 440/4 | €26,629 | €18,218 | -€8,411 | -31.6% |
| Taxes, remuneration and social security | 45 | €8,690 | €12,689 | +€3,999 | +46.0% |
| Taxes | 450/3 | €8,690 | €8,689 | -€1 | 0.0% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €2,232 | €276 | -€1,956 | -87.6% |
| Turnover | 70 | €378,581 | €394,008 | +€15,427 | +4.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €354,200 | €363,378 | +€9,178 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,761 | €26,063 | +€6,302 | +31.9% |
| Other operating charges | 640/8 | €190 | €276 | +€86 | +45.3% |
| Gross operating margin | 9900 | €24,381 | €30,630 | +€6,249 | +25.6% |
| Operating profit (loss) | 9901 | €4,430 | €4,291 | -€139 | -3.1% |
| Financial charges | 65/66B | €2,285 | €5,494 | +€3,209 | +140% |
| Recurring financial charges | 65 | €2,285 | €5,494 | +€3,209 | +140% |
| Profit (loss) for the period before taxes | 9903 | €2,145 | -€1,203 | -€3,348 | |
| Income taxes | 67/77 | €370 | €1 | -€369 | -99.7% |
| Profit (loss) for the period | 9904 | €1,775 | -€1,204 | -€2,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,775 | -€1,204 | -€2,979 |
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.