GARAGE CELTA: 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 CELTA
Largest movements
- Cash -€14,165
down €14,165 (-74.7%), from €18,967 to €4,802
mainly Receivables within one year (-€12,474) and Tax, wage and social debts (-€6,139)
- Receivables within one year +€12,474
up €12,474 (+58.1%), from €21,473 to €33,947
of which Other amounts receivable: +€13,302
- Tangible fixed assets -€3,956
down €3,956 (-42.3%), from €9,343 to €5,387
of which Land and buildings: -€3,759
- Tax, wage and social debts -€6,139
down €6,139 (-92.9%), from €6,612 to €473
- Profit (loss) carried forward +€1,262
up €1,262 (+3.5%), from €35,548 to €36,810
- Trade debts -€769
down €769 (-93.1%), from €826 to €57
- Gross operating margin -€24,091
down €24,091 (-77.9%), from €30,911 to €6,820
- Taxes -€6,139
down €6,139 (-92.9%), from €6,612 to €473
- Other operating charges -€1,196
down €1,196 (-39.7%), from €3,010 to €1,814
- Financial charges +€942
up €942 (+2,242%), from €42 to €984
- Financial income +€524
up €524 (+45.8%), from €1,144 to €1,669
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 | €49,782 | €44,136 | -€5,646 | -11.3% |
| Fixed assets | 21/28 | €9,343 | €5,387 | -€3,956 | -42.3% |
| Tangible fixed assets | 22/27 | €9,343 | €5,387 | -€3,956 | -42.3% |
| Land and buildings | 22 | €8,779 | €5,020 | -€3,759 | -42.8% |
| Plant, machinery and equipment | 23 | €564 | €367 | -€197 | -35.0% |
| Current assets | 29/58 | €40,440 | €38,749 | -€1,690 | -4.2% |
| Amounts receivable within one year | 40/41 | €21,473 | €33,947 | +€12,474 | +58.1% |
| Trade receivables | 40 | €1,005 | €178 | -€828 | -82.3% |
| Other amounts receivable | 41 | €20,468 | €33,770 | +€13,302 | +65.0% |
| Cash at bank and in hand | 54/58 | €18,967 | €4,802 | -€14,165 | -74.7% |
| Total equity and liabilities | 10/49 | €49,782 | €44,136 | -€5,646 | -11.3% |
| Equity | 10/15 | €42,345 | €43,607 | +€1,262 | +3.0% |
| Contributions | 10/11 | €4,937 | €4,937 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,548 | €36,810 | +€1,262 | +3.5% |
| Amounts payable | 17/49 | €7,438 | €529 | -€6,908 | -92.9% |
| Amounts payable within one year | 42/48 | €7,438 | €529 | -€6,908 | -92.9% |
| Trade debts | 44 | €826 | €57 | -€769 | -93.1% |
| Suppliers | 440/4 | €826 | €57 | -€769 | -93.1% |
| Taxes, remuneration and social security | 45 | €6,612 | €473 | -€6,139 | -92.9% |
| Taxes | 450/3 | €6,612 | €473 | -€6,139 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,229 | €3,956 | -€273 | -6.5% |
| Other operating charges | 640/8 | €3,010 | €1,814 | -€1,196 | -39.7% |
| Gross operating margin | 9900 | €30,911 | €6,820 | -€24,091 | -77.9% |
| Operating profit (loss) | 9901 | €23,672 | €1,050 | -€22,622 | -95.6% |
| Financial income | 75/76B | €1,144 | €1,669 | +€524 | +45.8% |
| Recurring financial income | 75 | €1,144 | €1,669 | +€524 | +45.8% |
| Financial charges | 65/66B | €42 | €984 | +€942 | +2,242% |
| Recurring financial charges | 65 | €42 | €984 | +€942 | +2,242% |
| Profit (loss) for the period before taxes | 9903 | €24,774 | €1,734 | -€23,040 | -93.0% |
| Income taxes | 67/77 | €6,612 | €473 | -€6,139 | -92.9% |
| Profit (loss) for the period | 9904 | €18,163 | €1,262 | -€16,901 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,163 | €1,262 | -€16,901 | -93.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.