GARAGE COUVREUR: what changed
GARAGE COUVREUR
Largest movements
- Stocks and contracts -€71,139
down €71,139 (-85.8%), from €82,898 to €11,758
- Tangible fixed assets -€22,763
down €22,763 (-79.3%), from €28,713 to €5,950
of which Furniture and vehicles: -€25,328
- Receivables within one year -€17,901
down €17,901 (-46.1%), from €38,871 to €20,971
of which Trade receivables: -€16,250
- Cash +€3,638
up €3,638 (+9.1%), from €39,766 to €43,404
mainly Stocks and contracts (+€71,139) and Investment in fixed assets (net) (+€22,355)
- Profit (loss) carried forward -€39,548
down €39,548 (-2,529%), from -€1,564 to -€41,112
- Trade debts -€24,905
down €24,905 (-90.3%), from €27,573 to €2,668
- Other debts -€22,561
no longer reported in 2025 (was €22,561)
- Tax, wage and social debts -€13,929
down €13,929 (-84.6%), from €16,472 to €2,543
- Advances received -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin -€60,591
down €60,591 (-91.5%), from €66,235 to €5,645
- Financial charges +€16,987
up €16,987 (+671%), from €2,532 to €19,519
of which Non-recurring financial charges: +€16,608
- Taxes -€13,605
down €13,605 (-98.3%), from €13,847 to €242
- Write-downs +€11,863
new in 2025: €11,863
- Depreciation -€9,305
down €9,305 (-84.5%), from €11,012 to €1,707
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,042 | €84,566 | -€110,475 | -56.6% |
| Fixed assets | 21/28 | €30,013 | €5,950 | -€24,063 | -80.2% |
| Tangible fixed assets | 22/27 | €28,713 | €5,950 | -€22,763 | -79.3% |
| Plant, machinery and equipment | 23 | €3,385 | €5,950 | +€2,565 | +75.8% |
| Furniture and vehicles | 24 | €25,328 | - | -€25,328 | |
| Financial fixed assets | 28 | €1,300 | - | -€1,300 | |
| Current assets | 29/58 | €165,029 | €78,616 | -€86,413 | -52.4% |
| Stocks and contracts in progress | 3 | €82,898 | €11,758 | -€71,139 | -85.8% |
| Stocks | 30/36 | €82,898 | €11,758 | -€71,139 | -85.8% |
| Amounts receivable within one year | 40/41 | €38,871 | €20,971 | -€17,901 | -46.1% |
| Trade receivables | 40 | €36,447 | €20,198 | -€16,250 | -44.6% |
| Other amounts receivable | 41 | €2,424 | €773 | -€1,651 | -68.1% |
| Cash at bank and in hand | 54/58 | €39,766 | €43,404 | +€3,638 | +9.1% |
| Deferred charges and accrued income | 490/1 | €3,494 | €2,483 | -€1,011 | -28.9% |
| Total equity and liabilities | 10/49 | €195,042 | €84,566 | -€110,475 | -56.6% |
| Equity | 10/15 | €118,436 | €78,888 | -€39,548 | -33.4% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,564 | -€41,112 | -€39,548 | -2,529% |
| Amounts payable | 17/49 | €76,606 | €5,678 | -€70,927 | -92.6% |
| Amounts payable within one year | 42/48 | €76,606 | €5,211 | -€71,395 | -93.2% |
| Trade debts | 44 | €27,573 | €2,668 | -€24,905 | -90.3% |
| Suppliers | 440/4 | €27,573 | €2,668 | -€24,905 | -90.3% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €16,472 | €2,543 | -€13,929 | -84.6% |
| Taxes | 450/3 | €16,472 | €2,543 | -€13,929 | -84.6% |
| Other amounts payable | 47/48 | €22,561 | - | -€22,561 | |
| Accrued charges and deferred income | 492/3 | - | €467 | +€467 | |
| Non-recurring operating income | 76A | €16,729 | €4,605 | -€12,124 | -72.5% |
| Remuneration, social security and pensions | 62 | €962 | - | -€962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,012 | €1,707 | -€9,305 | -84.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,863 | +€11,863 | |
| Other operating charges | 640/8 | €7,157 | €5,307 | -€1,850 | -25.8% |
| Non-recurring operating charges | 66A | €104 | €6,555 | +€6,451 | +6,203% |
| Gross operating margin | 9900 | €66,235 | €5,645 | -€60,591 | -91.5% |
| Operating profit (loss) | 9901 | €47,000 | -€19,788 | -€66,788 | |
| Financial charges | 65/66B | €2,532 | €19,519 | +€16,987 | +671% |
| Recurring financial charges | 65 | €2,532 | €2,911 | +€379 | +15.0% |
| Non-recurring financial charges | 66B | - | €16,608 | +€16,608 | |
| Profit (loss) for the period before taxes | 9903 | €44,468 | -€39,306 | -€83,775 | |
| Income taxes | 67/77 | €13,847 | €242 | -€13,605 | -98.3% |
| Profit (loss) for the period | 9904 | €30,621 | -€39,548 | -€70,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,621 | -€39,548 | -€70,169 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.