GARAGE CARPENTIER: what changed
GARAGE CARPENTIER
Largest movements
- Stocks and contracts +€79,068
up €79,068 (+20.2%), from €392,387 to €471,455
- Cash +€53,700
up €53,700 (+15.7%), from €342,230 to €395,929
mainly Net result for the year (+€80,353) and Investment in fixed assets (net) (+€21,181)
- Tangible fixed assets -€38,259
down €38,259 (-39.4%), from €97,093 to €58,834
of which Furniture and vehicles: -€24,081
- Receivables within one year -€10,049
down €10,049 (-41.3%), from €24,338 to €14,289
of which Trade receivables: -€5,973
- Reserves +€80,353
up €80,353 (+21.2%), from €379,018 to €459,371
of which Distributable reserves: +€80,353
- Gross operating margin +€29,419
up €29,419 (+17.1%), from €171,974 to €201,394
- Other operating charges -€17,009
down €17,009 (-60.2%), from €28,255 to €11,246
- Taxes +€14,875
up €14,875 (+74.2%), from €20,043 to €34,918
- Staff costs +€7,900
up €7,900 (+17.7%), from €44,738 to €52,637
- Depreciation -€7,192
down €7,192 (-29.6%), from €24,270 to €17,079
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €856,049 | €940,508 | +€84,460 | +9.9% |
| Fixed assets | 21/28 | €97,093 | €58,834 | -€38,259 | -39.4% |
| Tangible fixed assets | 22/27 | €97,093 | €58,834 | -€38,259 | -39.4% |
| Land and buildings | 22 | €47,436 | €38,672 | -€8,764 | -18.5% |
| Plant, machinery and equipment | 23 | €25,577 | €20,162 | -€5,414 | -21.2% |
| Furniture and vehicles | 24 | €24,081 | €0 | -€24,081 | -100% |
| Current assets | 29/58 | €758,955 | €881,674 | +€122,719 | +16.2% |
| Stocks and contracts in progress | 3 | €392,387 | €471,455 | +€79,068 | +20.2% |
| Stocks | 30/36 | €392,387 | €471,455 | +€79,068 | +20.2% |
| Amounts receivable within one year | 40/41 | €24,338 | €14,289 | -€10,049 | -41.3% |
| Trade receivables | 40 | €15,006 | €9,033 | -€5,973 | -39.8% |
| Other amounts receivable | 41 | €9,333 | €5,257 | -€4,076 | -43.7% |
| Cash at bank and in hand | 54/58 | €342,230 | €395,929 | +€53,700 | +15.7% |
| Total equity and liabilities | 10/49 | €856,049 | €940,508 | +€84,460 | +9.9% |
| Equity | 10/15 | €454,018 | €534,371 | +€80,353 | +17.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €379,018 | €459,371 | +€80,353 | +21.2% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,978 | €29,978 | = | 0.0% |
| Distributable reserves | 133 | €341,539 | €421,893 | +€80,353 | +23.5% |
| Amounts payable | 17/49 | €402,031 | €406,137 | +€4,107 | +1.0% |
| Amounts payable within one year | 42/48 | €402,031 | €403,870 | +€1,839 | +0.5% |
| Trade debts | 44 | €348,782 | €345,727 | -€3,055 | -0.9% |
| Suppliers | 440/4 | €348,782 | €345,727 | -€3,055 | -0.9% |
| Taxes, remuneration and social security | 45 | €20,959 | €25,853 | +€4,894 | +23.4% |
| Taxes | 450/3 | €6,438 | €16,125 | +€9,687 | +150% |
| Remuneration and social security | 454/9 | €14,522 | €9,728 | -€4,793 | -33.0% |
| Other amounts payable | 47/48 | €32,290 | €32,290 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,267 | +€2,267 | |
| Remuneration, social security and pensions | 62 | €44,738 | €52,637 | +€7,900 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,270 | €17,079 | -€7,192 | -29.6% |
| Other operating charges | 640/8 | €28,255 | €11,246 | -€17,009 | -60.2% |
| Gross operating margin | 9900 | €171,974 | €201,394 | +€29,419 | +17.1% |
| Operating profit (loss) | 9901 | €74,712 | €120,432 | +€45,720 | +61.2% |
| Financial income | 75/76B | €2,510 | €3,073 | +€563 | +22.4% |
| Recurring financial income | 75 | €2,510 | €3,073 | +€563 | +22.4% |
| Financial charges | 65/66B | €8,971 | €8,234 | -€737 | -8.2% |
| Recurring financial charges | 65 | €8,971 | €8,234 | -€737 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €68,250 | €115,271 | +€47,021 | +68.9% |
| Income taxes | 67/77 | €20,043 | €34,918 | +€14,875 | +74.2% |
| Profit (loss) for the period | 9904 | €48,208 | €80,353 | +€32,146 | +66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,208 | €80,353 | +€32,146 | +66.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.