GARAGE DE BECKER: 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 DE BECKER
Largest movements
- Cash +€17,872
up €17,872 (+62.4%), from €28,621 to €46,492
mainly Net result for the year (+€21,640) and Depreciation (+€7,264)
- Tangible fixed assets -€2,154
down €2,154 (-7.7%), from €28,004 to €25,850
of which Other tangible fixed assets: -€3,489
- Profit (loss) carried forward +€21,640
up €21,640 (+75.9%), from €28,498 to €50,138
- Trade debts -€8,961
down €8,961 (-68.3%), from €13,126 to €4,165
- Tax, wage and social debts +€6,122
up €6,122 (+52.5%), from €11,664 to €17,786
- Other debts -€3,415
down €3,415 (-15.0%), from €22,709 to €19,294
- Gross operating margin +€15,577
up €15,577 (+60.5%), from €25,730 to €41,308
- Taxes +€4,937
up €4,937 (+117%), from €4,236 to €9,173
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 | €77,273 | €92,103 | +€14,830 | +19.2% |
| Fixed assets | 21/28 | €28,085 | €25,931 | -€2,154 | -7.7% |
| Tangible fixed assets | 22/27 | €28,004 | €25,850 | -€2,154 | -7.7% |
| Plant, machinery and equipment | 23 | €8,031 | €9,011 | +€980 | +12.2% |
| Furniture and vehicles | 24 | €59 | €413 | +€354 | +604% |
| Other tangible fixed assets | 26 | €19,914 | €16,426 | -€3,489 | -17.5% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €49,187 | €66,172 | +€16,984 | +34.5% |
| Stocks and contracts in progress | 3 | €5,302 | €4,396 | -€906 | -17.1% |
| Stocks | 30/36 | €5,302 | €4,396 | -€906 | -17.1% |
| Amounts receivable within one year | 40/41 | €15,133 | €15,146 | +€13 | +0.1% |
| Trade receivables | 40 | €15,133 | €14,752 | -€381 | -2.5% |
| Other amounts receivable | 41 | - | €394 | +€394 | |
| Cash at bank and in hand | 54/58 | €28,621 | €46,492 | +€17,872 | +62.4% |
| Deferred charges and accrued income | 490/1 | €132 | €138 | +€5 | +4.1% |
| Total equity and liabilities | 10/49 | €77,273 | €92,103 | +€14,830 | +19.2% |
| Equity | 10/15 | €28,498 | €50,138 | +€21,640 | +75.9% |
| Profit (loss) carried forward | 14 | €28,498 | €50,138 | +€21,640 | +75.9% |
| Amounts payable | 17/49 | €48,775 | €41,965 | -€6,810 | -14.0% |
| Amounts payable within one year | 42/48 | €48,775 | €41,965 | -€6,810 | -14.0% |
| Financial debts | 43 | €1,276 | €720 | -€556 | -43.6% |
| Credit institutions | 430/8 | €1,276 | €720 | -€556 | -43.6% |
| Trade debts | 44 | €13,126 | €4,165 | -€8,961 | -68.3% |
| Suppliers | 440/4 | €13,126 | €4,165 | -€8,961 | -68.3% |
| Taxes, remuneration and social security | 45 | €11,664 | €17,786 | +€6,122 | +52.5% |
| Taxes | 450/3 | €11,664 | €17,786 | +€6,122 | +52.5% |
| Other amounts payable | 47/48 | €22,709 | €19,294 | -€3,415 | -15.0% |
| Remuneration, social security and pensions | 62 | €1,122 | €1,381 | +€259 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,991 | €7,264 | +€273 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,235 | €1,235 | -€0 | 0.0% |
| Other operating charges | 640/8 | €630 | €400 | -€230 | -36.5% |
| Gross operating margin | 9900 | €25,730 | €41,308 | +€15,577 | +60.5% |
| Operating profit (loss) | 9901 | €15,752 | €31,028 | +€15,276 | +97.0% |
| Financial income | 75/76B | €6 | €0 | -€5 | -98.0% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -98.0% |
| Financial charges | 65/66B | €212 | €215 | +€4 | +1.7% |
| Recurring financial charges | 65 | €212 | €215 | +€4 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €15,546 | €30,813 | +€15,267 | +98.2% |
| Income taxes | 67/77 | €4,236 | €9,173 | +€4,937 | +117% |
| Profit (loss) for the period | 9904 | €11,311 | €21,640 | +€10,330 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,311 | €21,640 | +€10,330 | +91.3% |
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 19 October 2026 via checked.be.