Garage Congres: 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 Congres
Largest movements
- Cash -€890,792
down €890,792 (-56.2%), from €1.6m to €695,378
mainly Contributions, distributions and other (-€702,247) and Net result for the year (-€88,449)
- Receivables within one year +€26,577
up €26,577 (+68.5%), from €38,785 to €65,362
of which Other amounts receivable: +€25,728
- Reserves -€702,247
down €702,247 (-40.0%), from €1.8m to €1.1m
of which Distributable reserves: -€702,247
- Profit (loss) carried forward -€88,449
down €88,449 (-74.4%), from -€118,825 to -€207,274
- Tax, wage and social debts -€84,746
down €84,746 (-93.0%), from €91,103 to €6,357
of which Taxes: -€84,265
- Other operating charges -€34,014
down €34,014 (-50.0%), from €68,021 to €34,007
- Staff costs +€9,556
up €9,556 (+7.4%), from €129,057 to €138,613
- Gross operating margin +€4,697
up €4,697 (+5.3%), from €87,892 to €92,589
- Financial income +€1,133
up €1,133 (+86.2%), from €1,314 to €2,447
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 | €1,914,664 | €1,040,835 | -€873,829 | -45.6% |
| Fixed assets | 21/28 | €287,922 | €278,308 | -€9,614 | -3.3% |
| Tangible fixed assets | 22/27 | €286,799 | €277,185 | -€9,614 | -3.4% |
| Land and buildings | 22 | €286,799 | €277,185 | -€9,614 | -3.4% |
| Financial fixed assets | 28 | €1,123 | €1,123 | = | 0.0% |
| Current assets | 29/58 | €1,626,742 | €762,527 | -€864,215 | -53.1% |
| Stocks and contracts in progress | 3 | €1,787 | €1,787 | = | 0.0% |
| Stocks | 30/36 | €1,787 | €1,787 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,785 | €65,362 | +€26,577 | +68.5% |
| Trade receivables | 40 | €13,391 | €14,240 | +€849 | +6.3% |
| Other amounts receivable | 41 | €25,394 | €51,123 | +€25,728 | +101% |
| Cash at bank and in hand | 54/58 | €1,586,170 | €695,378 | -€890,792 | -56.2% |
| Total equity and liabilities | 10/49 | €1,914,664 | €1,040,835 | -€873,829 | -45.6% |
| Equity | 10/15 | €1,763,506 | €972,810 | -€790,696 | -44.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,757,331 | €1,055,084 | -€702,247 | -40.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €817,518 | €817,518 | = | 0.0% |
| Distributable reserves | 133 | €927,312 | €225,065 | -€702,247 | -75.7% |
| Profit (loss) carried forward | 14 | -€118,825 | -€207,274 | -€88,449 | -74.4% |
| Provisions and deferred taxes | 16 | €49,449 | €49,449 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €49,449 | €49,449 | = | 0.0% |
| Major repairs and maintenance | 162 | €49,449 | €49,449 | = | 0.0% |
| Amounts payable | 17/49 | €101,709 | €18,576 | -€83,133 | -81.7% |
| Amounts payable within one year | 42/48 | €101,709 | €18,576 | -€83,133 | -81.7% |
| Trade debts | 44 | €10,606 | €12,219 | +€1,613 | +15.2% |
| Suppliers | 440/4 | €10,606 | €12,219 | +€1,613 | +15.2% |
| Taxes, remuneration and social security | 45 | €91,103 | €6,357 | -€84,746 | -93.0% |
| Taxes | 450/3 | €85,990 | €1,724 | -€84,265 | -98.0% |
| Remuneration and social security | 454/9 | €5,114 | €4,633 | -€481 | -9.4% |
| Non-recurring operating income | 76A | €152 | €48 | -€105 | -68.7% |
| Remuneration, social security and pensions | 62 | €129,057 | €138,613 | +€9,556 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,614 | €9,614 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €458 | €396 | -€62 | -13.5% |
| Other operating charges | 640/8 | €68,021 | €34,007 | -€34,014 | -50.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €87,892 | €92,589 | +€4,697 | +5.3% |
| Operating profit (loss) | 9901 | -€119,258 | -€90,042 | +€29,217 | +24.5% |
| Financial income | 75/76B | €1,314 | €2,447 | +€1,133 | +86.2% |
| Recurring financial income | 75 | €1,314 | €2,447 | +€1,133 | +86.2% |
| Financial charges | 65/66B | €880 | €854 | -€26 | -3.0% |
| Recurring financial charges | 65 | €880 | €854 | -€26 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€118,825 | -€88,449 | +€30,376 | +25.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€118,825 | -€88,449 | +€30,376 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,825 | -€88,449 | +€30,376 | +25.6% |
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 25 October 2026 via checked.be.