Garage de Backer: what changed
What changed
Garage de Backer
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
-€151,591
2024 · €74,079-€225,669
Equity
€881,526
2024 · €1.0m-€151,591
Cash
€443,902
2024 · €463,207-€19,304
Balance sheet total
€910,684
2024 · €1.1m-€183,370
Largest movements
Assets
- Stocks and contracts -€79,444
down €79,444 (-31.2%), from €254,664 to €175,220
- Receivables within one year -€56,220
down €56,220 (-51.4%), from €109,289 to €53,069
of which Trade receivables: -€37,977
- Tangible fixed assets -€22,089
down €22,089 (-8.8%), from €251,639 to €229,550
of which Furniture and vehicles: -€11,112
- Cash -€19,304
down €19,304 (-4.2%), from €463,207 to €443,902
mainly Net result for the year (-€151,591) and Trade debts (-€19,011)
Equity and liabilities
- Reserves -€151,591
down €151,591 (-15.6%), from €971,117 to €819,526
of which Distributable reserves: -€151,591
- Trade debts -€19,011
down €19,011 (-69.8%), from €27,243 to €8,233
- Tax, wage and social debts -€15,486
down €15,486 (-73.2%), from €21,154 to €5,668
of which Taxes: -€11,533
Income statement
- Gross operating margin -€268,085
down €268,085, from €169,865 to -€98,220
- Staff costs -€59,169
down €59,169 (-91.2%), from €64,910 to €5,742
- Write-downs +€34,441
up €34,441, from -€19,944 to €14,497
- Taxes -€28,885
down €28,885 (-96.2%), from €30,030 to €1,145
- Provisions +€22,943
up €22,943, from -€22,943 to €0
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.
Result 2024
€74,079
Gross operating margin
-€268,085
Staff costs
+€59,169
Depreciation
+€6,173
Write-downs
-€34,441
Provisions
-€22,943
Other operating charges
+€5,643
Other operating items
-€849
Financial income
+€212
Financial charges
+€566
Taxes
+€28,885
Result 2025
-€151,591
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€24,655
Investment
+€5,351
Financing
€0
Cash 2024
€463,207
From operations (derived)
-€24,655
Net result for the year
-€151,591
Depreciation
+€16,738
Stocks and contracts
+€79,444
Receivables within one year
+€56,220
Deferred charges and accrued income
+€6,314
Trade debts
-€19,011
Tax, wage and social debts
-€15,486
Other debts
+€2,717
Investment (derived)
+€5,351
Investment in fixed assets (net)
+€5,351
Cash 2025
€443,902
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,094,054 | €910,684 | -€183,370 | -16.8% |
| Fixed assets | 21/28 | €251,639 | €229,550 | -€22,089 | -8.8% |
| Tangible fixed assets | 22/27 | €251,639 | €229,550 | -€22,089 | -8.8% |
| Land and buildings | 22 | €205,449 | €197,004 | -€8,444 | -4.1% |
| Plant, machinery and equipment | 23 | €5,791 | €3,259 | -€2,532 | -43.7% |
| Furniture and vehicles | 24 | €40,399 | €29,287 | -€11,112 | -27.5% |
| Current assets | 29/58 | €842,416 | €681,134 | -€161,281 | -19.1% |
| Stocks and contracts in progress | 3 | €254,664 | €175,220 | -€79,444 | -31.2% |
| Stocks | 30/36 | €254,664 | €175,220 | -€79,444 | -31.2% |
| Amounts receivable within one year | 40/41 | €109,289 | €53,069 | -€56,220 | -51.4% |
| Trade receivables | 40 | €87,192 | €49,215 | -€37,977 | -43.6% |
| Other amounts receivable | 41 | €22,097 | €3,855 | -€18,243 | -82.6% |
| Cash at bank and in hand | 54/58 | €463,207 | €443,902 | -€19,304 | -4.2% |
| Deferred charges and accrued income | 490/1 | €15,256 | €8,942 | -€6,314 | -41.4% |
| Total equity and liabilities | 10/49 | €1,094,054 | €910,684 | -€183,370 | -16.8% |
| Equity | 10/15 | €1,033,117 | €881,526 | -€151,591 | -14.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €971,117 | €819,526 | -€151,591 | -15.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €964,917 | €813,326 | -€151,591 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €60,938 | €29,159 | -€31,779 | -52.2% |
| Amounts payable within one year | 42/48 | €60,938 | €29,159 | -€31,779 | -52.2% |
| Trade debts | 44 | €27,243 | €8,233 | -€19,011 | -69.8% |
| Suppliers | 440/4 | €27,243 | €8,233 | -€19,011 | -69.8% |
| Taxes, remuneration and social security | 45 | €21,154 | €5,668 | -€15,486 | -73.2% |
| Taxes | 450/3 | €17,201 | €5,668 | -€11,533 | -67.0% |
| Remuneration and social security | 454/9 | €3,953 | €0 | -€3,953 | -100% |
| Other amounts payable | 47/48 | €12,541 | €15,258 | +€2,717 | +21.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,000 | €1,400 | -€6,600 | -82.5% |
| Remuneration, social security and pensions | 62 | €64,910 | €5,742 | -€59,169 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,911 | €16,738 | -€6,173 | -26.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,944 | €14,497 | +€34,441 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€22,943 | €0 | +€22,943 | |
| Other operating charges | 640/8 | €15,432 | €9,789 | -€5,643 | -36.6% |
| Non-recurring operating charges | 66A | €4,502 | €5,351 | +€849 | +18.9% |
| Gross operating margin | 9900 | €169,865 | -€98,220 | -€268,085 | |
| Operating profit (loss) | 9901 | €104,995 | -€150,337 | -€255,332 | |
| Financial income | 75/76B | €56 | €268 | +€212 | +378% |
| Recurring financial income | 75 | €56 | €268 | +€212 | +378% |
| Financial charges | 65/66B | €943 | €377 | -€566 | -60.1% |
| Recurring financial charges | 65 | €943 | €377 | -€566 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €104,109 | -€150,445 | -€254,554 | |
| Income taxes | 67/77 | €30,030 | €1,145 | -€28,885 | -96.2% |
| Profit (loss) for the period | 9904 | €74,079 | -€151,591 | -€225,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,079 | -€151,591 | -€225,669 |
Next steps
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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 2 November 2026 via checked.be.