GARAGE DARAND: 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 DARAND
Largest movements
- Receivables within one year +€99,225
up €99,225 (+75.8%), from €130,838 to €230,064
of which Trade receivables: +€97,236
- Deferred charges and accrued income +€7,585
up €7,585 (+8,507%), from €89 to €7,675
- Profit (loss) carried forward +€123,553
up €123,553 (+39.3%), from -€314,676 to -€191,122
- Short-term financial debts -€40,451
down €40,451 (-33.2%), from €121,704 to €81,253
- Debts after one year +€25,812
up €25,812 (+49.8%), from €51,862 to €77,674
- Tax, wage and social debts -€15,263
down €15,263 (-13.2%), from €116,066 to €100,803
of which Remuneration and social security: -€23,284
- Current portion of long-term debt +€7,728
new in 2025: €7,728
- Gross operating margin +€62,352
up €62,352 (+17.7%), from €351,873 to €414,225
- Taxes -€29,021
down €29,021 (-98.6%), from €29,422 to €401
- Staff costs -€23,103
down €23,103 (-10.7%), from €215,235 to €192,132
- Financial charges +€14,182
up €14,182 (+78.9%), from €17,984 to €32,166
of which Non-recurring financial charges: +€17,560
- Other operating charges -€12,670
down €12,670 (-36.3%), from €34,926 to €22,256
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 | €360,744 | €461,704 | +€100,961 | +28.0% |
| Fixed assets | 21/28 | €82,649 | €77,793 | -€4,856 | -5.9% |
| Intangible fixed assets | 21 | €5,373 | €4,840 | -€533 | -9.9% |
| Tangible fixed assets | 22/27 | €77,226 | €72,903 | -€4,323 | -5.6% |
| Land and buildings | 22 | €36,086 | €35,430 | -€656 | -1.8% |
| Plant, machinery and equipment | 23 | €8,579 | €4,713 | -€3,866 | -45.1% |
| Furniture and vehicles | 24 | €32,561 | €32,760 | +€199 | +0.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €278,095 | €383,912 | +€105,817 | +38.1% |
| Stocks and contracts in progress | 3 | €136,892 | €134,751 | -€2,140 | -1.6% |
| Stocks | 30/36 | €136,892 | €134,751 | -€2,140 | -1.6% |
| Amounts receivable within one year | 40/41 | €130,838 | €230,064 | +€99,225 | +75.8% |
| Trade receivables | 40 | €125,455 | €222,692 | +€97,236 | +77.5% |
| Other amounts receivable | 41 | €5,383 | €7,372 | +€1,989 | +37.0% |
| Cash at bank and in hand | 54/58 | €10,276 | €11,422 | +€1,147 | +11.2% |
| Deferred charges and accrued income | 490/1 | €89 | €7,675 | +€7,585 | +8,507% |
| Total equity and liabilities | 10/49 | €360,744 | €461,704 | +€100,961 | +28.0% |
| Equity | 10/15 | -€87,384 | €36,169 | +€123,553 | |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €65,292 | €65,292 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,692 | €16,692 | = | 0.0% |
| Legal reserve | 130 | €16,200 | €16,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €492 | €492 | = | 0.0% |
| Distributable reserves | 133 | €48,600 | €48,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,676 | -€191,122 | +€123,553 | +39.3% |
| Amounts payable | 17/49 | €448,128 | €425,535 | -€22,593 | -5.0% |
| Amounts payable after more than one year | 17 | €51,862 | €77,674 | +€25,812 | +49.8% |
| Other amounts payable | 178/9 | €51,862 | €77,674 | +€25,812 | +49.8% |
| Amounts payable within one year | 42/48 | €396,266 | €347,861 | -€48,405 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,728 | +€7,728 | |
| Financial debts | 43 | €121,704 | €81,253 | -€40,451 | -33.2% |
| Credit institutions | 430/8 | €121,704 | €81,253 | -€40,451 | -33.2% |
| Trade debts | 44 | €158,496 | €158,077 | -€419 | -0.3% |
| Suppliers | 440/4 | €158,496 | €158,077 | -€419 | -0.3% |
| Taxes, remuneration and social security | 45 | €116,066 | €100,803 | -€15,263 | -13.2% |
| Taxes | 450/3 | €69,688 | €77,709 | +€8,021 | +11.5% |
| Remuneration and social security | 454/9 | €46,379 | €23,094 | -€23,284 | -50.2% |
| Non-recurring operating income | 76A | - | €27,226 | +€27,226 | |
| Remuneration, social security and pensions | 62 | €215,235 | €192,132 | -€23,103 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,434 | €20,035 | -€3,399 | -14.5% |
| Other operating charges | 640/8 | €34,926 | €22,256 | -€12,670 | -36.3% |
| Non-recurring operating charges | 66A | €0 | €23,682 | +€23,682 | |
| Gross operating margin | 9900 | €351,873 | €414,225 | +€62,352 | +17.7% |
| Operating profit (loss) | 9901 | €78,278 | €156,120 | +€77,842 | +99.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €17,984 | €32,166 | +€14,182 | +78.9% |
| Recurring financial charges | 65 | €17,984 | €14,606 | -€3,378 | -18.8% |
| Non-recurring financial charges | 66B | - | €17,560 | +€17,560 | |
| Profit (loss) for the period before taxes | 9903 | €60,295 | €123,955 | +€63,660 | +106% |
| Income taxes | 67/77 | €29,422 | €401 | -€29,021 | -98.6% |
| Profit (loss) for the period | 9904 | €30,872 | €123,553 | +€92,681 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €30,872 | €123,553 | +€92,681 | +300% |
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 29 October 2026 via checked.be.