GARAGE COSTA: 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 COSTA
Largest movements
- Stocks and contracts -€527
down €527 (-30.1%), from €1,750 to €1,223
- Cash +€437
up €437 (+3.1%), from €14,101 to €14,538
mainly Tax, wage and social debts (+€2,943) and Net result for the year (+€2,179)
- Tax, wage and social debts +€2,943
up €2,943 (+372%), from €791 to €3,734
of which Remuneration and social security: +€1,600
- Trade debts -€2,924
down €2,924 (-75.9%), from €3,854 to €930
- Other debts -€2,306
down €2,306 (-18.7%), from €12,302 to €9,996
- Profit (loss) carried forward +€2,180
up €2,180 (+15.2%), from -€14,297 to -€12,117
- Gross operating margin +€4,509
up €4,509, from -€1,841 to €2,668
- Other operating charges -€918
down €918 (-89.6%), from €1,024 to €106
- Taxes +€36
up €36 (+25.8%), from €140 to €176
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 | €16,910 | €16,908 | -€2 | 0.0% |
| Current assets | 29/58 | €16,910 | €16,908 | -€2 | 0.0% |
| Stocks and contracts in progress | 3 | €1,750 | €1,223 | -€527 | -30.1% |
| Stocks | 30/36 | €1,750 | €1,223 | -€527 | -30.1% |
| Amounts receivable within one year | 40/41 | €1,059 | €1,147 | +€88 | +8.3% |
| Trade receivables | 40 | €1,059 | €1,147 | +€88 | +8.3% |
| Cash at bank and in hand | 54/58 | €14,101 | €14,538 | +€437 | +3.1% |
| Total equity and liabilities | 10/49 | €16,910 | €16,908 | -€2 | 0.0% |
| Equity | 10/15 | -€37 | €2,143 | +€2,180 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€14,297 | -€12,117 | +€2,180 | +15.2% |
| Amounts payable | 17/49 | €16,947 | €14,765 | -€2,182 | -12.9% |
| Amounts payable within one year | 42/48 | €16,947 | €14,659 | -€2,288 | -13.5% |
| Trade debts | 44 | €3,854 | €930 | -€2,924 | -75.9% |
| Suppliers | 440/4 | €3,854 | €930 | -€2,924 | -75.9% |
| Taxes, remuneration and social security | 45 | €791 | €3,734 | +€2,943 | +372% |
| Taxes | 450/3 | €791 | €2,134 | +€1,343 | +170% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €12,302 | €9,996 | -€2,306 | -18.7% |
| Accrued charges and deferred income | 492/3 | - | €106 | +€106 | |
| Other operating charges | 640/8 | €1,024 | €106 | -€918 | -89.6% |
| Gross operating margin | 9900 | -€1,841 | €2,668 | +€4,509 | |
| Operating profit (loss) | 9901 | -€2,865 | €2,562 | +€5,427 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €197 | €210 | +€13 | +6.4% |
| Recurring financial charges | 65 | €197 | €210 | +€13 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,062 | €2,355 | +€5,417 | |
| Income taxes | 67/77 | €140 | €176 | +€36 | +25.8% |
| Profit (loss) for the period | 9904 | -€3,202 | €2,179 | +€5,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,202 | €2,179 | +€5,381 |
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 26 October 2026 via checked.be.