GARAGE DE DECKER ROGER: what changed
What changed
GARAGE DE DECKER ROGER
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€40,172
2024 · €41,158-€986
Equity
€442,560
2024 · €402,387+€40,172
Cash
€333,648
2024 · €334,835-€1,187
Balance sheet total
€550,486
2024 · €520,083+€30,403
Largest movements
Assets
- Stocks and contracts +€52,450
up €52,450 (+77.3%), from €67,850 to €120,300
- Tangible fixed assets -€18,153
down €18,153 (-23.2%), from €78,315 to €60,162
of which Furniture and vehicles: -€16,805
- Intangible fixed assets -€7,500
down €7,500 (-75.0%), from €10,000 to €2,500
Equity and liabilities
- Reserves +€40,172
up €40,172 (+10.5%), from €383,787 to €423,960
of which Distributable reserves: +€40,172
- Other debts +€6,871
up €6,871 (+11.7%), from €58,636 to €65,507
- Debts after one year -€6,432
down €6,432 (-54.3%), from €11,839 to €5,408
- Tax, wage and social debts -€6,017
down €6,017 (-39.1%), from €15,406 to €9,389
of which Taxes: -€6,017
Income statement
- Taxes +€5,788
up €5,788 (+38.8%), from €14,918 to €20,707
- Gross operating margin +€5,672
up €5,672 (+6.1%), from €93,031 to €98,703
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
€41,158
Gross operating margin
+€5,672
Staff costs
-€48
Depreciation
-€494
Other operating charges
+€191
Financial income
-€31
Financial charges
-€487
Taxes
-€5,788
Result 2025
€40,172
raises the resultlowers the result
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
+€9,128
Investment
-€3,946
Financing
-€6,370
Cash 2024
€334,835
From operations (derived)
+€9,128
Net result for the year
+€40,172
Depreciation
+€29,598
Stocks and contracts
-€52,450
Receivables within one year
-€4,668
Smaller working-capital items
-€38
Trade debts
-€4,339
Tax, wage and social debts
-€6,017
Other debts
+€6,871
Investment (derived)
-€3,946
Investment in fixed assets (net)
-€3,946
Financing
-€6,370
Debts after one year
-€6,432
Current portion of long-term debt
+€62
Cash 2025
€333,648
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,083 | €550,486 | +€30,403 | +5.8% |
| Fixed assets | 21/28 | €88,315 | €62,662 | -€25,653 | -29.0% |
| Intangible fixed assets | 21 | €10,000 | €2,500 | -€7,500 | -75.0% |
| Tangible fixed assets | 22/27 | €78,315 | €60,162 | -€18,153 | -23.2% |
| Land and buildings | 22 | €24,200 | €23,713 | -€487 | -2.0% |
| Furniture and vehicles | 24 | €50,825 | €34,020 | -€16,805 | -33.1% |
| Other tangible fixed assets | 26 | €3,290 | €2,429 | -€861 | -26.2% |
| Current assets | 29/58 | €431,768 | €487,824 | +€56,055 | +13.0% |
| Stocks and contracts in progress | 3 | €67,850 | €120,300 | +€52,450 | +77.3% |
| Stocks | 30/36 | €67,850 | €120,300 | +€52,450 | +77.3% |
| Amounts receivable within one year | 40/41 | €25,351 | €30,019 | +€4,668 | +18.4% |
| Trade receivables | 40 | €15,269 | €12,438 | -€2,832 | -18.5% |
| Other amounts receivable | 41 | €10,082 | €17,582 | +€7,500 | +74.4% |
| Cash at bank and in hand | 54/58 | €334,835 | €333,648 | -€1,187 | -0.4% |
| Deferred charges and accrued income | 490/1 | €3,732 | €3,857 | +€124 | +3.3% |
| Total equity and liabilities | 10/49 | €520,083 | €550,486 | +€30,403 | +5.8% |
| Equity | 10/15 | €402,387 | €442,560 | +€40,172 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €383,787 | €423,960 | +€40,172 | +10.5% |
| Tax-exempt reserves | 132 | €339 | €339 | = | 0.0% |
| Distributable reserves | 133 | €383,448 | €423,621 | +€40,172 | +10.5% |
| Amounts payable | 17/49 | €117,696 | €107,926 | -€9,769 | -8.3% |
| Amounts payable after more than one year | 17 | €11,839 | €5,408 | -€6,432 | -54.3% |
| Financial debts | 170/4 | €11,839 | €5,408 | -€6,432 | -54.3% |
| Amounts payable within one year | 42/48 | €97,248 | €93,824 | -€3,423 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €6,370 | €6,432 | +€62 | +1.0% |
| Trade debts | 44 | €16,836 | €12,497 | -€4,339 | -25.8% |
| Suppliers | 440/4 | €16,836 | €12,497 | -€4,339 | -25.8% |
| Taxes, remuneration and social security | 45 | €15,406 | €9,389 | -€6,017 | -39.1% |
| Taxes | 450/3 | €12,876 | €6,859 | -€6,017 | -46.7% |
| Remuneration and social security | 454/9 | €2,530 | €2,530 | = | 0.0% |
| Other amounts payable | 47/48 | €58,636 | €65,507 | +€6,871 | +11.7% |
| Accrued charges and deferred income | 492/3 | €8,609 | €8,694 | +€86 | +1.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€48 | €0 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,104 | €29,598 | +€494 | +1.7% |
| Other operating charges | 640/8 | €3,507 | €3,316 | -€191 | -5.4% |
| Gross operating margin | 9900 | €93,031 | €98,703 | +€5,672 | +6.1% |
| Operating profit (loss) | 9901 | €60,468 | €65,789 | +€5,321 | +8.8% |
| Financial income | 75/76B | €31 | €1 | -€31 | -97.8% |
| Recurring financial income | 75 | €31 | €1 | -€31 | -97.8% |
| Financial charges | 65/66B | €4,423 | €4,910 | +€487 | +11.0% |
| Recurring financial charges | 65 | €4,423 | €4,910 | +€487 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €56,077 | €60,879 | +€4,803 | +8.6% |
| Income taxes | 67/77 | €14,918 | €20,707 | +€5,788 | +38.8% |
| Profit (loss) for the period | 9904 | €41,158 | €40,172 | -€986 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,158 | €40,172 | -€986 | -2.4% |
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 3 November 2026 via checked.be.