GARAGE DE DAPPER: 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 DAPPER
Largest movements
- Cash +€97,068
up €97,068 (+177%), from €54,948 to €152,016
mainly Trade debts (+€146,618) and Net result for the year (+€92,346)
- Tangible fixed assets -€41,725
down €41,725 (-3.4%), from €1.2m to €1.2m
of which Land and buildings: -€37,994
- Trade debts +€146,618
up €146,618 (+46.5%), from €315,005 to €461,623
- Short-term financial debts -€100,000
down €100,000 (-57.1%), from €175,000 to €75,000
- Reserves +€92,300
up €92,300 (+32.2%), from €286,723 to €379,023
- Debts after one year -€85,821
down €85,821 (-9.4%), from €909,976 to €824,155
- Gross operating margin +€43,104
up €43,104 (+9.9%), from €435,656 to €478,760
- Staff costs +€14,412
up €14,412 (+6.8%), from €212,414 to €226,826
- Taxes +€9,917
up €9,917 (+29.9%), from €33,176 to €43,093
- Financial charges -€9,348
down €9,348 (-23.7%), from €39,511 to €30,164
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 | €2,105,006 | €2,164,472 | +€59,465 | +2.8% |
| Fixed assets | 21/28 | €1,243,004 | €1,201,279 | -€41,725 | -3.4% |
| Tangible fixed assets | 22/27 | €1,230,504 | €1,188,779 | -€41,725 | -3.4% |
| Land and buildings | 22 | €1,176,307 | €1,138,314 | -€37,994 | -3.2% |
| Plant, machinery and equipment | 23 | €46,131 | €50,466 | +€4,335 | +9.4% |
| Furniture and vehicles | 24 | €8,066 | - | -€8,066 | |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €862,002 | €963,193 | +€101,190 | +11.7% |
| Stocks and contracts in progress | 3 | €21,834 | €24,248 | +€2,414 | +11.1% |
| Stocks | 30/36 | €21,834 | €24,248 | +€2,414 | +11.1% |
| Amounts receivable within one year | 40/41 | €781,498 | €782,232 | +€734 | +0.1% |
| Trade receivables | 40 | €296,200 | €318,564 | +€22,363 | +7.5% |
| Other amounts receivable | 41 | €485,298 | €463,668 | -€21,629 | -4.5% |
| Cash at bank and in hand | 54/58 | €54,948 | €152,016 | +€97,068 | +177% |
| Deferred charges and accrued income | 490/1 | €3,722 | €4,697 | +€975 | +26.2% |
| Total equity and liabilities | 10/49 | €2,105,006 | €2,164,472 | +€59,465 | +2.8% |
| Equity | 10/15 | €512,440 | €604,786 | +€92,346 | +18.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €286,723 | €379,023 | +€92,300 | +32.2% |
| Distributable reserves | 133 | €286,723 | €379,023 | +€92,300 | +32.2% |
| Profit (loss) carried forward | 14 | €135,717 | €135,763 | +€46 | 0.0% |
| Amounts payable | 17/49 | €1,592,566 | €1,559,686 | -€32,880 | -2.1% |
| Amounts payable after more than one year | 17 | €909,976 | €824,155 | -€85,821 | -9.4% |
| Financial debts | 170/4 | €909,976 | €824,155 | -€85,821 | -9.4% |
| Amounts payable within one year | 42/48 | €680,519 | €733,858 | +€53,339 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €92,077 | €85,821 | -€6,257 | -6.8% |
| Financial debts | 43 | €175,000 | €75,000 | -€100,000 | -57.1% |
| Credit institutions | 430/8 | €175,000 | €75,000 | -€100,000 | -57.1% |
| Trade debts | 44 | €315,005 | €461,623 | +€146,618 | +46.5% |
| Suppliers | 440/4 | €315,005 | €461,623 | +€146,618 | +46.5% |
| Taxes, remuneration and social security | 45 | €98,437 | €111,415 | +€12,978 | +13.2% |
| Taxes | 450/3 | €61,699 | €68,307 | +€6,608 | +10.7% |
| Remuneration and social security | 454/9 | €36,738 | €43,108 | +€6,370 | +17.3% |
| Accrued charges and deferred income | 492/3 | €2,071 | €1,672 | -€399 | -19.3% |
| Remuneration, social security and pensions | 62 | €212,414 | €226,826 | +€14,412 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,865 | €72,621 | +€3,756 | +5.5% |
| Other operating charges | 640/8 | €13,260 | €17,255 | +€3,995 | +30.1% |
| Gross operating margin | 9900 | €435,656 | €478,760 | +€43,104 | +9.9% |
| Operating profit (loss) | 9901 | €141,117 | €162,057 | +€20,940 | +14.8% |
| Financial income | 75/76B | €3,107 | €3,545 | +€439 | +14.1% |
| Recurring financial income | 75 | €3,107 | €3,545 | +€439 | +14.1% |
| Financial charges | 65/66B | €39,511 | €30,164 | -€9,348 | -23.7% |
| Recurring financial charges | 65 | €39,511 | €30,164 | -€9,348 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €104,713 | €135,439 | +€30,726 | +29.3% |
| Income taxes | 67/77 | €33,176 | €43,093 | +€9,917 | +29.9% |
| Profit (loss) for the period | 9904 | €71,537 | €92,346 | +€20,809 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,537 | €92,346 | +€20,809 | +29.1% |
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 16 October 2026 via checked.be.