GARAGE DE COCKER: 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 COCKER
Largest movements
- Stocks and contracts -€40,730
down €40,730 (-26.0%), from €156,784 to €116,055
- Receivables within one year -€29,678
down €29,678 (-68.8%), from €43,160 to €13,482
of which Trade receivables: -€33,228
- Cash -€8,871
down €8,871 (-2.6%), from €340,397 to €331,526
mainly Contributions, distributions and other (-€80,000) and Investment in fixed assets (net) (-€45,620)
- Reserves -€50,610
down €50,610 (-10.7%), from €473,274 to €422,664
- Other debts +€22,000
up €22,000 (+37.9%), from €58,000 to €80,000
- Debts after one year -€15,806
down €15,806 (-49.6%), from €31,855 to €16,049
- Trade debts -€14,942
down €14,942 (-25.3%), from €59,174 to €44,232
- Tax, wage and social debts -€14,914
down €14,914 (-50.2%), from €29,704 to €14,790
of which Taxes: -€18,373
- Purchases and services +€43,440
up €43,440 (+7.9%), from €547,830 to €591,269
- Financial income -€39,409
down €39,409 (-99.5%), from €39,610 to €201
of which Non-recurring financial income: -€39,610
- Gross operating margin -€27,710
down €27,710 (-16.2%), from €170,859 to €143,149
- Taxes -€22,464
down €22,464 (-66.2%), from €33,915 to €11,451
- Depreciation +€8,334
up €8,334 (+24.9%), from €33,442 to €41,777
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 | €688,571 | €612,141 | -€76,430 | -11.1% |
| Fixed assets | 21/28 | €147,235 | €151,079 | +€3,843 | +2.6% |
| Tangible fixed assets | 22/27 | €147,207 | €151,050 | +€3,843 | +2.6% |
| Plant, machinery and equipment | 23 | €27,634 | €22,382 | -€5,253 | -19.0% |
| Furniture and vehicles | 24 | €20,256 | €44,164 | +€23,907 | +118% |
| Other tangible fixed assets | 26 | €99,316 | €84,505 | -€14,812 | -14.9% |
| Financial fixed assets | 28 | €29 | €29 | = | 0.0% |
| Current assets | 29/58 | €541,336 | €461,062 | -€80,273 | -14.8% |
| Stocks and contracts in progress | 3 | €156,784 | €116,055 | -€40,730 | -26.0% |
| Stocks | 30/36 | €156,784 | €116,055 | -€40,730 | -26.0% |
| Amounts receivable within one year | 40/41 | €43,160 | €13,482 | -€29,678 | -68.8% |
| Trade receivables | 40 | €43,160 | €9,932 | -€33,228 | -77.0% |
| Other amounts receivable | 41 | - | €3,550 | +€3,550 | |
| Cash at bank and in hand | 54/58 | €340,397 | €331,526 | -€8,871 | -2.6% |
| Deferred charges and accrued income | 490/1 | €995 | - | -€995 | |
| Total equity and liabilities | 10/49 | €688,571 | €612,141 | -€76,430 | -11.1% |
| Equity | 10/15 | €491,874 | €441,264 | -€50,610 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €473,274 | €422,664 | -€50,610 | -10.7% |
| Distributable reserves | 133 | €473,274 | €422,664 | -€50,610 | -10.7% |
| Amounts payable | 17/49 | €196,697 | €170,877 | -€25,820 | -13.1% |
| Amounts payable after more than one year | 17 | €31,855 | €16,049 | -€15,806 | -49.6% |
| Financial debts | 170/4 | €31,855 | €16,049 | -€15,806 | -49.6% |
| Amounts payable within one year | 42/48 | €164,842 | €154,828 | -€10,014 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €17,964 | €15,806 | -€2,158 | -12.0% |
| Trade debts | 44 | €59,174 | €44,232 | -€14,942 | -25.3% |
| Suppliers | 440/4 | €59,174 | €44,232 | -€14,942 | -25.3% |
| Taxes, remuneration and social security | 45 | €29,704 | €14,790 | -€14,914 | -50.2% |
| Taxes | 450/3 | €22,897 | €4,524 | -€18,373 | -80.2% |
| Remuneration and social security | 454/9 | €6,807 | €10,266 | +€3,459 | +50.8% |
| Other amounts payable | 47/48 | €58,000 | €80,000 | +€22,000 | +37.9% |
| Turnover | 70 | €718,689 | €716,227 | -€2,462 | -0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €547,830 | €591,269 | +€43,440 | +7.9% |
| Remuneration, social security and pensions | 62 | €43,930 | €48,538 | +€4,608 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,442 | €41,777 | +€8,334 | +24.9% |
| Other operating charges | 640/8 | €11,167 | €10,285 | -€883 | -7.9% |
| Gross operating margin | 9900 | €170,859 | €143,149 | -€27,710 | -16.2% |
| Operating profit (loss) | 9901 | €82,319 | €42,550 | -€39,770 | -48.3% |
| Financial income | 75/76B | €39,610 | €201 | -€39,409 | -99.5% |
| Recurring financial income | 75 | €0 | €201 | +€201 | +401,400% |
| Non-recurring financial income | 76B | €39,610 | - | -€39,610 | |
| Financial charges | 65/66B | €2,409 | €1,910 | -€499 | -20.7% |
| Recurring financial charges | 65 | €2,409 | €1,910 | -€499 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €119,520 | €40,841 | -€78,680 | -65.8% |
| Income taxes | 67/77 | €33,915 | €11,451 | -€22,464 | -66.2% |
| Profit (loss) for the period | 9904 | €85,605 | €29,390 | -€56,215 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,605 | €29,390 | -€56,215 | -65.7% |
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 27 October 2026 via checked.be.