Garage Bruneel: 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 Bruneel
Largest movements
- Cash +€26,251
up €26,251 (+42.5%), from €61,771 to €88,022
mainly Net result for the year (+€43,801) and Tax, wage and social debts (+€6,151)
- Tangible fixed assets +€5,515
up €5,515 (+254%), from €2,172 to €7,686
of which Furniture and vehicles: +€4,507
- Receivables within one year -€5,457
down €5,457 (-14.5%), from €37,607 to €32,150
of which Trade receivables: -€5,457
- Reserves +€43,801
up €43,801 (+64.8%), from €67,600 to €111,402
- Other debts -€17,385
down €17,385 (-89.7%), from €19,375 to €1,990
- Tax, wage and social debts +€6,151
up €6,151 (+119%), from €5,161 to €11,312
of which Taxes: +€4,749
- Trade debts -€5,999
down €5,999 (-91.8%), from €6,537 to €538
- Gross operating margin +€35,142
up €35,142 (+107%), from €32,923 to €68,065
- Taxes +€11,426
up €11,426 (+119%), from €9,587 to €21,013
- Financial charges -€1,192
down €1,192 (-60.8%), from €1,961 to €769
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 | €115,175 | €141,587 | +€26,412 | +22.9% |
| Fixed assets | 21/28 | €2,172 | €7,686 | +€5,515 | +254% |
| Tangible fixed assets | 22/27 | €2,172 | €7,686 | +€5,515 | +254% |
| Plant, machinery and equipment | 23 | €2,172 | €3,179 | +€1,007 | +46.4% |
| Furniture and vehicles | 24 | - | €4,507 | +€4,507 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €113,003 | €133,901 | +€20,897 | +18.5% |
| Stocks and contracts in progress | 3 | €10,364 | €10,416 | +€52 | +0.5% |
| Stocks | 30/36 | €10,364 | €10,416 | +€52 | +0.5% |
| Amounts receivable within one year | 40/41 | €37,607 | €32,150 | -€5,457 | -14.5% |
| Trade receivables | 40 | €37,092 | €31,635 | -€5,457 | -14.7% |
| Other amounts receivable | 41 | €516 | €516 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,771 | €88,022 | +€26,251 | +42.5% |
| Deferred charges and accrued income | 490/1 | €3,261 | €3,313 | +€51 | +1.6% |
| Total equity and liabilities | 10/49 | €115,175 | €141,587 | +€26,412 | +22.9% |
| Equity | 10/15 | €83,933 | €127,735 | +€43,801 | +52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,600 | €111,402 | +€43,801 | +64.8% |
| Distributable reserves | 133 | €67,600 | €111,402 | +€43,801 | +64.8% |
| Profit (loss) carried forward | 14 | -€2,267 | -€2,267 | = | 0.0% |
| Amounts payable | 17/49 | €31,242 | €13,853 | -€17,389 | -55.7% |
| Amounts payable within one year | 42/48 | €31,073 | €13,840 | -€17,234 | -55.5% |
| Trade debts | 44 | €6,537 | €538 | -€5,999 | -91.8% |
| Suppliers | 440/4 | €6,537 | €538 | -€5,999 | -91.8% |
| Taxes, remuneration and social security | 45 | €5,161 | €11,312 | +€6,151 | +119% |
| Taxes | 450/3 | €5,161 | €9,910 | +€4,749 | +92.0% |
| Remuneration and social security | 454/9 | €0 | €1,402 | +€1,402 | |
| Other amounts payable | 47/48 | €19,375 | €1,990 | -€17,385 | -89.7% |
| Accrued charges and deferred income | 492/3 | €169 | €13 | -€156 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,787 | €1,285 | -€502 | -28.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€116 | -€116 | |
| Other operating charges | 640/8 | €1,000 | €1,142 | +€142 | +14.2% |
| Non-recurring operating charges | 66A | - | €668 | +€668 | |
| Gross operating margin | 9900 | €32,923 | €68,065 | +€35,142 | +107% |
| Operating profit (loss) | 9901 | €30,136 | €65,086 | +€34,950 | +116% |
| Financial income | 75/76B | €649 | €497 | -€152 | -23.4% |
| Recurring financial income | 75 | €649 | €497 | -€152 | -23.4% |
| Financial charges | 65/66B | €1,961 | €769 | -€1,192 | -60.8% |
| Recurring financial charges | 65 | €1,961 | €769 | -€1,192 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €28,824 | €64,814 | +€35,990 | +125% |
| Income taxes | 67/77 | €9,587 | €21,013 | +€11,426 | +119% |
| Profit (loss) for the period | 9904 | €19,237 | €43,801 | +€24,564 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €19,237 | €43,801 | +€24,564 | +128% |
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 30 October 2026 via checked.be.