GARAGE BROUNS: 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 BROUNS
Largest movements
- Cash -€75,053
down €75,053 (-43.0%), from €174,442 to €99,390
mainly Trade debts (-€70,017) and Net result for the year (-€44,539)
- Stocks and contracts -€40,057
down €40,057 (-93.5%), from €42,857 to €2,801
- Receivables within one year -€27,263
down €27,263 (-20.2%), from €135,293 to €108,030
of which Trade receivables: -€38,158
- Tangible fixed assets -€16,151
down €16,151 (-64.9%), from €24,899 to €8,748
of which Furniture and vehicles: -€8,673
- Trade debts -€70,017
no longer reported in 2024 (was €70,017)
- Profit (loss) carried forward -€44,539
new in 2024: -€44,539
- Short-term financial debts -€30,000
no longer reported in 2024 (was €30,000)
- Tax, wage and social debts -€10,512
down €10,512 (-30.9%), from €33,983 to €23,471
of which Taxes: -€6,830
- Staff costs +€88,761
up €88,761 (+34.8%), from €255,228 to €343,989
- Gross operating margin -€24,562
down €24,562 (-6.9%), from €356,638 to €332,076
- Taxes -€19,344
no longer reported in 2024 (was €19,344)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €378,643 | €219,638 | -€159,005 | -42.0% |
| Fixed assets | 21/28 | €25,694 | €9,043 | -€16,651 | -64.8% |
| Tangible fixed assets | 22/27 | €24,899 | €8,748 | -€16,151 | -64.9% |
| Plant, machinery and equipment | 23 | €10,645 | €3,167 | -€7,478 | -70.2% |
| Furniture and vehicles | 24 | €14,254 | €5,581 | -€8,673 | -60.8% |
| Financial fixed assets | 28 | €795 | €295 | -€500 | -62.9% |
| Current assets | 29/58 | €352,949 | €210,595 | -€142,354 | -40.3% |
| Stocks and contracts in progress | 3 | €42,857 | €2,801 | -€40,057 | -93.5% |
| Stocks | 30/36 | €42,857 | €2,801 | -€40,057 | -93.5% |
| Amounts receivable within one year | 40/41 | €135,293 | €108,030 | -€27,263 | -20.2% |
| Trade receivables | 40 | €114,158 | €76,000 | -€38,158 | -33.4% |
| Other amounts receivable | 41 | €21,135 | €32,030 | +€10,895 | +51.6% |
| Cash at bank and in hand | 54/58 | €174,442 | €99,390 | -€75,053 | -43.0% |
| Deferred charges and accrued income | 490/1 | €357 | €375 | +€18 | +5.0% |
| Total equity and liabilities | 10/49 | €378,643 | €219,638 | -€159,005 | -42.0% |
| Equity | 10/15 | €240,706 | €196,167 | -€44,539 | -18.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €215,706 | €215,706 | = | 0.0% |
| Distributable reserves | 133 | €215,706 | €215,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€44,539 | -€44,539 | |
| Amounts payable | 17/49 | €137,937 | €23,471 | -€114,466 | -83.0% |
| Amounts payable within one year | 42/48 | €137,937 | €23,471 | -€114,466 | -83.0% |
| Current portion of amounts payable after more than one year | 42 | €3,377 | - | -€3,377 | |
| Financial debts | 43 | €30,000 | - | -€30,000 | |
| Other loans | 439 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €70,017 | - | -€70,017 | |
| Suppliers | 440/4 | €70,017 | - | -€70,017 | |
| Taxes, remuneration and social security | 45 | €33,983 | €23,471 | -€10,512 | -30.9% |
| Taxes | 450/3 | €12,472 | €5,642 | -€6,830 | -54.8% |
| Remuneration and social security | 454/9 | €21,510 | €17,829 | -€3,681 | -17.1% |
| Other amounts payable | 47/48 | €560 | - | -€560 | |
| Non-recurring operating income | 76A | - | €405 | +€405 | |
| Remuneration, social security and pensions | 62 | €255,228 | €343,989 | +€88,761 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,422 | €14,200 | -€2,222 | -13.5% |
| Other operating charges | 640/8 | €12,234 | €12,603 | +€369 | +3.0% |
| Non-recurring operating charges | 66A | - | €1,851 | +€1,851 | |
| Gross operating margin | 9900 | €356,638 | €332,076 | -€24,562 | -6.9% |
| Operating profit (loss) | 9901 | €72,754 | -€40,567 | -€113,321 | |
| Financial income | 75/76B | €357 | €375 | +€18 | +5.0% |
| Recurring financial income | 75 | €357 | €375 | +€18 | +5.0% |
| Financial charges | 65/66B | €3,714 | €4,347 | +€634 | +17.1% |
| Recurring financial charges | 65 | €3,714 | €4,347 | +€634 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €69,397 | -€44,539 | -€113,937 | |
| Income taxes | 67/77 | €19,344 | - | -€19,344 | |
| Profit (loss) for the period | 9904 | €50,053 | -€44,539 | -€94,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,053 | -€44,539 | -€94,592 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.