GARAGE CIULLA: 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 CIULLA
Largest movements
- Cash +€96,807
up €96,807 (+33.4%), from €290,022 to €386,829
mainly Net result for the year (+€59,427) and Stocks and contracts (+€43,063)
- Stocks and contracts -€43,063
down €43,063 (-29.9%), from €144,106 to €101,042
- Receivables within one year +€23,525
up €23,525 (+82.4%), from €28,538 to €52,064
of which Trade receivables: +€25,071
- Tangible fixed assets +€13,099
up €13,099 (+42.8%), from €30,625 to €43,725
of which Furniture and vehicles: +€8,138
- Profit (loss) carried forward +€59,427
up €59,427 (+26.4%), from €225,223 to €284,649
- Trade debts +€33,523
up €33,523 (+1,563%), from €2,144 to €35,667
- Tax, wage and social debts +€12,022
up €12,022 (+217%), from €5,535 to €17,557
of which Taxes: +€12,765
- Debts after one year -€7,273
no longer reported in 2025 (was €7,273)
- Gross operating margin +€47,724
up €47,724 (+28.4%), from €167,927 to €215,651
- Taxes +€14,927
up €14,927 (+125%), from €11,931 to €26,858
- Staff costs +€13,109
up €13,109 (+14.3%), from €91,858 to €104,967
- Write-downs +€6,989
new in 2025: €6,989
- Depreciation -€4,632
down €4,632 (-27.2%), from €17,053 to €12,421
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 | €493,857 | €586,492 | +€92,635 | +18.8% |
| Fixed assets | 21/28 | €30,675 | €43,775 | +€13,099 | +42.7% |
| Tangible fixed assets | 22/27 | €30,625 | €43,725 | +€13,099 | +42.8% |
| Land and buildings | 22 | €2,938 | €2,267 | -€672 | -22.9% |
| Plant, machinery and equipment | 23 | €22,730 | €28,363 | +€5,633 | +24.8% |
| Furniture and vehicles | 24 | €4,957 | €13,095 | +€8,138 | +164% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €463,182 | €542,717 | +€79,535 | +17.2% |
| Stocks and contracts in progress | 3 | €144,106 | €101,042 | -€43,063 | -29.9% |
| Stocks | 30/36 | €144,106 | €101,042 | -€43,063 | -29.9% |
| Amounts receivable within one year | 40/41 | €28,538 | €52,064 | +€23,525 | +82.4% |
| Trade receivables | 40 | €26,993 | €52,064 | +€25,071 | +92.9% |
| Other amounts receivable | 41 | €1,546 | - | -€1,546 | |
| Cash at bank and in hand | 54/58 | €290,022 | €386,829 | +€96,807 | +33.4% |
| Deferred charges and accrued income | 490/1 | €515 | €2,781 | +€2,266 | +440% |
| Total equity and liabilities | 10/49 | €493,857 | €586,492 | +€92,635 | +18.8% |
| Equity | 10/15 | €462,918 | €522,345 | +€59,427 | +12.8% |
| Contributions | 10/11 | €61,974 | €61,974 | = | 0.0% |
| Capital | 10 | €61,974 | €61,974 | = | 0.0% |
| Issued capital | 100 | €61,974 | €61,974 | = | 0.0% |
| Reserves | 13 | €175,722 | €175,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €169,525 | €169,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,223 | €284,649 | +€59,427 | +26.4% |
| Amounts payable | 17/49 | €30,939 | €64,147 | +€33,208 | +107% |
| Amounts payable after more than one year | 17 | €7,273 | - | -€7,273 | |
| Financial debts | 170/4 | €7,273 | - | -€7,273 | |
| Amounts payable within one year | 42/48 | €23,666 | €64,147 | +€40,481 | +171% |
| Current portion of amounts payable after more than one year | 42 | €12,297 | €7,273 | -€5,024 | -40.9% |
| Financial debts | 43 | €2,716 | €2,676 | -€40 | -1.5% |
| Credit institutions | 430/8 | €2,716 | €2,676 | -€40 | -1.5% |
| Trade debts | 44 | €2,144 | €35,667 | +€33,523 | +1,563% |
| Suppliers | 440/4 | €2,144 | €35,667 | +€33,523 | +1,563% |
| Taxes, remuneration and social security | 45 | €5,535 | €17,557 | +€12,022 | +217% |
| Taxes | 450/3 | €4,171 | €16,936 | +€12,765 | +306% |
| Remuneration and social security | 454/9 | €1,364 | €621 | -€742 | -54.4% |
| Other amounts payable | 47/48 | €973 | €973 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €91,858 | €104,967 | +€13,109 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,053 | €12,421 | -€4,632 | -27.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,989 | +€6,989 | |
| Other operating charges | 640/8 | €7,362 | €7,061 | -€300 | -4.1% |
| Gross operating margin | 9900 | €167,927 | €215,651 | +€47,724 | +28.4% |
| Operating profit (loss) | 9901 | €51,654 | €84,212 | +€32,558 | +63.0% |
| Financial income | 75/76B | €1,590 | €2,844 | +€1,254 | +78.9% |
| Recurring financial income | 75 | €1,590 | €2,844 | +€1,254 | +78.9% |
| Financial charges | 65/66B | €951 | €772 | -€179 | -18.8% |
| Recurring financial charges | 65 | €951 | €772 | -€179 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €52,293 | €86,284 | +€33,991 | +65.0% |
| Income taxes | 67/77 | €11,931 | €26,858 | +€14,927 | +125% |
| Profit (loss) for the period | 9904 | €40,362 | €59,427 | +€19,064 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,362 | €59,427 | +€19,064 | +47.2% |
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 27 October 2026 via checked.be.