GARAGE CMS: what changed
Two fiscal 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 CMS
Largest movements
- Stocks and contracts -€59,078
down €59,078 (-39.6%), from €149,240 to €90,162
- Cash +€33,689
up €33,689 (+64.8%), from €52,023 to €85,712
mainly Stocks and contracts (+€59,078) and Net result for the year (+€19,549)
- Receivables within one year +€31,648
up €31,648 (+875.4%), from €3,615 to €35,263
of which Other amounts receivable: +€22,563
- Tangible fixed assets +€4,119
up €4,119 (+22.2%), from €18,595 to €22,714
of which Plant, machinery and equipment: +€3,721
- Reserves +€19,549
up €19,549 (+37.1%), from €52,754 to €72,303
- Tax, wage and social debts -€3,728
down €3,728 (-46.2%), from €8,069 to €4,341
of which Taxes: -€4,556
- Gross operating margin +€4,752
up €4,752 (+10.3%), from €46,261 to €51,012
- Staff costs +€1,937
up €1,937 (+11.7%), from €16,572 to €18,510
- Depreciation +€821
up €821 (+16.3%), from €5,047 to €5,869
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.
Cash bridge derived
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 | €223,473 | €235,699 | +€12,226 | +5.5% |
| Fixed assets | 21/28 | €18,595 | €22,714 | +€4,119 | +22.2% |
| Tangible fixed assets | 22/27 | €18,595 | €22,714 | +€4,119 | +22.2% |
| Plant, machinery and equipment | 23 | €14,305 | €18,026 | +€3,721 | +26.0% |
| Furniture and vehicles | 24 | €3,755 | €2,857 | -€898 | -23.9% |
| Other tangible fixed assets | 26 | €534 | €1,831 | +€1,296 | +242.6% |
| Current assets | 29/58 | €204,878 | €212,985 | +€8,107 | +4.0% |
| Stocks and contracts in progress | 3 | €149,240 | €90,162 | -€59,078 | -39.6% |
| Stocks | 30/36 | €149,240 | €90,162 | -€59,078 | -39.6% |
| Amounts receivable within one year | 40/41 | €3,615 | €35,263 | +€31,648 | +875.4% |
| Trade receivables | 40 | €3,615 | €12,700 | +€9,085 | +251.3% |
| Other amounts receivable | 41 | - | €22,563 | +€22,563 | |
| Cash at bank and in hand | 54/58 | €52,023 | €85,712 | +€33,689 | +64.8% |
| Deferred charges and accrued income | 490/1 | - | €1,848 | +€1,848 | |
| Total equity and liabilities | 10/49 | €223,473 | €235,699 | +€12,226 | +5.5% |
| Equity | 10/15 | €72,754 | €92,303 | +€19,549 | +26.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €52,754 | €72,303 | +€19,549 | +37.1% |
| Distributable reserves | 133 | €52,754 | €72,303 | +€19,549 | +37.1% |
| Amounts payable | 17/49 | €150,719 | €143,396 | -€7,323 | -4.9% |
| Amounts payable within one year | 42/48 | €150,719 | €143,396 | -€7,323 | -4.9% |
| Trade debts | 44 | €3,423 | €2,161 | -€1,263 | -36.9% |
| Suppliers | 440/4 | €3,423 | €2,161 | -€1,263 | -36.9% |
| Taxes, remuneration and social security | 45 | €8,069 | €4,341 | -€3,728 | -46.2% |
| Taxes | 450/3 | €6,695 | €2,139 | -€4,556 | -68.0% |
| Remuneration and social security | 454/9 | €1,374 | €2,202 | +€828 | +60.3% |
| Other amounts payable | 47/48 | €139,226 | €136,894 | -€2,332 | -1.7% |
| Remuneration, social security and pensions | 62 | €16,572 | €18,510 | +€1,937 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,047 | €5,869 | +€821 | +16.3% |
| Other operating charges | 640/8 | €1,611 | €2,059 | +€448 | +27.8% |
| Gross operating margin | 9900 | €46,261 | €51,012 | +€4,752 | +10.3% |
| Operating profit (loss) | 9901 | €23,030 | €24,575 | +€1,545 | +6.7% |
| Financial income | 75/76B | €55 | €62 | +€7 | +12.6% |
| Recurring financial income | 75 | €55 | €62 | +€7 | +12.6% |
| Financial charges | 65/66B | €219 | €234 | +€15 | +6.7% |
| Recurring financial charges | 65 | €219 | €234 | +€15 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €22,866 | €24,402 | +€1,537 | +6.7% |
| Income taxes | 67/77 | €4,638 | €4,853 | +€215 | +4.6% |
| Profit (loss) for the period | 9904 | €18,228 | €19,549 | +€1,321 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,228 | €19,549 | +€1,321 | +7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.