GARAGE CHARLIER: 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 CHARLIER
Largest movements
- Receivables within one year -€12,734
down €12,734 (-14.3%), from €88,865 to €76,131
of which Trade receivables: -€9,661
- Cash -€2,201
down €2,201 (-41.8%), from €5,266 to €3,065
mainly Other debts (-€9,932) and Net result for the year (-€5,513)
- Other debts -€9,932
down €9,932 (-25.9%), from €38,358 to €28,426
- Profit (loss) carried forward -€5,513
down €5,513 (-16.9%), from €32,673 to €27,160
- Trade debts +€1,750
new in 2024: €1,750
- Tax, wage and social debts -€1,186
no longer reported in 2024 (was €1,186)
- Write-downs +€7,449
up €7,449 (+96.5%), from -€7,723 to -€274
- Taxes -€1,013
no longer reported in 2024 (was €1,013)
- Gross operating margin -€839
down €839 (-19.9%), from -€4,223 to -€5,062
- Financial income -€786
down €786 (-99.5%), from €790 to €4
- Financial charges +€324
up €324 (+271%), from €119 to €444
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 | €96,241 | €81,360 | -€14,881 | -15.5% |
| Current assets | 29/58 | €96,241 | €81,360 | -€14,881 | -15.5% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €88,865 | €76,131 | -€12,734 | -14.3% |
| Trade receivables | 40 | €85,386 | €75,725 | -€9,661 | -11.3% |
| Other amounts receivable | 41 | €3,479 | €406 | -€3,073 | -88.3% |
| Cash at bank and in hand | 54/58 | €5,266 | €3,065 | -€2,201 | -41.8% |
| Deferred charges and accrued income | 490/1 | €860 | €915 | +€55 | +6.4% |
| Total equity and liabilities | 10/49 | €96,241 | €81,360 | -€14,881 | -15.5% |
| Equity | 10/15 | €56,697 | €51,184 | -€5,513 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,424 | €5,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,564 | €3,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,673 | €27,160 | -€5,513 | -16.9% |
| Amounts payable | 17/49 | €39,544 | €30,176 | -€9,368 | -23.7% |
| Amounts payable within one year | 42/48 | €39,544 | €30,176 | -€9,368 | -23.7% |
| Trade debts | 44 | - | €1,750 | +€1,750 | |
| Suppliers | 440/4 | - | €1,750 | +€1,750 | |
| Taxes, remuneration and social security | 45 | €1,186 | - | -€1,186 | |
| Taxes | 450/3 | €1,186 | - | -€1,186 | |
| Other amounts payable | 47/48 | €38,358 | €28,426 | -€9,932 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,723 | -€274 | +€7,449 | +96.5% |
| Other operating charges | 640/8 | €375 | €285 | -€90 | -24.0% |
| Gross operating margin | 9900 | -€4,223 | -€5,062 | -€839 | -19.9% |
| Operating profit (loss) | 9901 | €3,124 | -€5,073 | -€8,198 | |
| Financial income | 75/76B | €790 | €4 | -€786 | -99.5% |
| Recurring financial income | 75 | €790 | €4 | -€786 | -99.5% |
| Financial charges | 65/66B | €119 | €444 | +€324 | +271% |
| Recurring financial charges | 65 | €119 | €444 | +€324 | +271% |
| Profit (loss) for the period before taxes | 9903 | €3,795 | -€5,513 | -€9,308 | |
| Income taxes | 67/77 | €1,013 | - | -€1,013 | |
| Profit (loss) for the period | 9904 | €2,782 | -€5,513 | -€8,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,782 | -€5,513 | -€8,295 |
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 31 October 2026 via checked.be.