GARAGE DE CNIJF: 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 CNIJF
Largest movements
- Cash +€83,731
up €83,731 (+78.7%), from €106,414 to €190,146
mainly Stocks and contracts (+€72,107) and Net result for the year (+€38,382)
- Stocks and contracts -€72,107
down €72,107 (-24.4%), from €295,894 to €223,787
- Tangible fixed assets -€6,104
down €6,104 (-55.7%), from €10,965 to €4,861
of which Plant, machinery and equipment: -€4,409
- Receivables within one year +€5,818
up €5,818 (+19.2%), from €30,367 to €36,185
of which Trade receivables: +€13,628
- Reserves +€37,000
up €37,000 (+42.9%), from €86,200 to €123,200
of which Non-distributable reserves: +€37,000
- Trade debts -€17,046
down €17,046 (-41.9%), from €40,667 to €23,621
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts +€6,274
up €6,274 (+36.0%), from €17,437 to €23,711
of which Taxes: +€4,762
- Gross operating margin +€42,131
up €42,131 (+24.6%), from €171,555 to €213,686
- Staff costs +€12,912
up €12,912 (+10.3%), from €125,030 to €137,942
- Taxes +€10,802
up €10,802 (+134%), from €8,066 to €18,868
- Other operating charges +€4,470
up €4,470 (+56.7%), from €7,879 to €12,349
- Depreciation -€2,316
down €2,316 (-27.2%), from €8,501 to €6,185
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 | €446,749 | €459,517 | +€12,768 | +2.9% |
| Fixed assets | 21/28 | €11,121 | €5,017 | -€6,104 | -54.9% |
| Tangible fixed assets | 22/27 | €10,965 | €4,861 | -€6,104 | -55.7% |
| Plant, machinery and equipment | 23 | €6,842 | €2,433 | -€4,409 | -64.4% |
| Furniture and vehicles | 24 | €4,123 | €2,428 | -€1,696 | -41.1% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €435,628 | €454,500 | +€18,872 | +4.3% |
| Stocks and contracts in progress | 3 | €295,894 | €223,787 | -€72,107 | -24.4% |
| Stocks | 30/36 | €295,894 | €223,787 | -€72,107 | -24.4% |
| Amounts receivable within one year | 40/41 | €30,367 | €36,185 | +€5,818 | +19.2% |
| Trade receivables | 40 | €19,784 | €33,411 | +€13,628 | +68.9% |
| Other amounts receivable | 41 | €10,584 | €2,774 | -€7,810 | -73.8% |
| Cash at bank and in hand | 54/58 | €106,414 | €190,146 | +€83,731 | +78.7% |
| Deferred charges and accrued income | 490/1 | €2,952 | €4,383 | +€1,430 | +48.4% |
| Total equity and liabilities | 10/49 | €446,749 | €459,517 | +€12,768 | +2.9% |
| Equity | 10/15 | €373,375 | €411,757 | +€38,382 | +10.3% |
| 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 | €86,200 | €123,200 | +€37,000 | +42.9% |
| Non-distributable reserves | 130/1 | €71,200 | €108,200 | +€37,000 | +52.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €65,000 | €102,000 | +€37,000 | +56.9% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,175 | €226,557 | +€1,382 | +0.6% |
| Amounts payable | 17/49 | €73,374 | €47,760 | -€25,614 | -34.9% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €58,374 | €47,760 | -€10,614 | -18.2% |
| Trade debts | 44 | €40,667 | €23,621 | -€17,046 | -41.9% |
| Suppliers | 440/4 | €40,667 | €23,621 | -€17,046 | -41.9% |
| Taxes, remuneration and social security | 45 | €17,437 | €23,711 | +€6,274 | +36.0% |
| Taxes | 450/3 | - | €4,762 | +€4,762 | |
| Remuneration and social security | 454/9 | €17,437 | €18,948 | +€1,512 | +8.7% |
| Other amounts payable | 47/48 | €270 | €428 | +€158 | +58.4% |
| Remuneration, social security and pensions | 62 | €125,030 | €137,942 | +€12,912 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,501 | €6,185 | -€2,316 | -27.2% |
| Other operating charges | 640/8 | €7,879 | €12,349 | +€4,470 | +56.7% |
| Gross operating margin | 9900 | €171,555 | €213,686 | +€42,131 | +24.6% |
| Operating profit (loss) | 9901 | €30,145 | €57,210 | +€27,065 | +89.8% |
| Financial income | 75/76B | €1,163 | €848 | -€315 | -27.1% |
| Recurring financial income | 75 | €1,163 | €848 | -€315 | -27.1% |
| Financial charges | 65/66B | €1,580 | €808 | -€772 | -48.8% |
| Recurring financial charges | 65 | €1,580 | €808 | -€772 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €29,728 | €57,250 | +€27,522 | +92.6% |
| Income taxes | 67/77 | €8,066 | €18,868 | +€10,802 | +134% |
| Profit (loss) for the period | 9904 | €21,662 | €38,382 | +€16,720 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,662 | €38,382 | +€16,720 | +77.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.