Garage De Roo: what changed
What changed
Garage De Roo
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€35,575
2024 · €33,408+€2,167
Equity
€152,128
2024 · €116,553+€35,575
Cash
€2,770
2024 · €16,542-€13,772
Balance sheet total
€678,268
2024 · €729,856-€51,588
Largest movements
Assets
- Tangible fixed assets -€47,455
down €47,455 (-11.4%), from €415,984 to €368,529
of which Plant, machinery and equipment: -€26,227
- Cash -€13,772
down €13,772 (-83.3%), from €16,542 to €2,770
mainly Tax, wage and social debts (-€36,197) and Debts after one year (-€35,823)
Equity and liabilities
- Tax, wage and social debts -€36,197
down €36,197 (-80.6%), from €44,906 to €8,709
- Debts after one year -€35,823
down €35,823 (-14.8%), from €242,692 to €206,869
- Reserves +€35,575
up €35,575 (+36.3%), from €98,003 to €133,578
- Trade debts -€18,447
down €18,447 (-29.1%), from €63,383 to €44,936
Income statement
- Gross operating margin +€9,582
up €9,582 (+7.6%), from €126,059 to €135,641
- Other operating charges +€3,144
up €3,144 (+47.0%), from €6,690 to €9,834
- Depreciation +€1,808
up €1,808 (+3.7%), from €48,617 to €50,425
- Financial charges +€1,694
up €1,694 (+8.5%), from €19,842 to €21,536
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
€33,408
Gross operating margin
+€9,582
Depreciation
-€1,808
Other operating charges
-€3,144
Financial income
-€101
Financial charges
-€1,694
Taxes
-€668
Result 2025
€35,575
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
+€23,704
Investment
-€2,970
Financing
-€34,506
Cash 2024
€16,542
From operations (derived)
+€23,704
Net result for the year
+€35,575
Depreciation
+€50,425
Stocks and contracts
-€5,227
Receivables within one year
-€4,412
Trade debts
-€18,447
Tax, wage and social debts
-€36,197
Other debts
+€1,231
Accrued charges and deferred income
+€756
Investment (derived)
-€2,970
Investment in fixed assets (net)
-€2,970
Financing
-€34,506
Debts after one year
-€35,823
Current portion of long-term debt
+€6,317
Short-term financial debts
-€5,000
Cash 2025
€2,770
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €729,856 | €678,268 | -€51,588 | -7.1% |
| Fixed assets | 21/28 | €415,984 | €368,529 | -€47,455 | -11.4% |
| Tangible fixed assets | 22/27 | €415,984 | €368,529 | -€47,455 | -11.4% |
| Land and buildings | 22 | €278,863 | €266,362 | -€12,501 | -4.5% |
| Plant, machinery and equipment | 23 | €119,111 | €92,884 | -€26,227 | -22.0% |
| Furniture and vehicles | 24 | €18,010 | €9,283 | -€8,727 | -48.5% |
| Current assets | 29/58 | €313,872 | €309,739 | -€4,133 | -1.3% |
| Stocks and contracts in progress | 3 | €221,524 | €226,751 | +€5,227 | +2.4% |
| Stocks | 30/36 | €221,524 | €226,751 | +€5,227 | +2.4% |
| Amounts receivable within one year | 40/41 | €74,806 | €79,218 | +€4,412 | +5.9% |
| Trade receivables | 40 | €66,506 | €67,418 | +€912 | +1.4% |
| Other amounts receivable | 41 | €8,300 | €11,800 | +€3,500 | +42.2% |
| Cash at bank and in hand | 54/58 | €16,542 | €2,770 | -€13,772 | -83.3% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €729,856 | €678,268 | -€51,588 | -7.1% |
| Equity | 10/15 | €116,553 | €152,128 | +€35,575 | +30.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €98,003 | €133,578 | +€35,575 | +36.3% |
| Distributable reserves | 133 | €98,003 | €133,578 | +€35,575 | +36.3% |
| Amounts payable | 17/49 | €613,303 | €526,140 | -€87,163 | -14.2% |
| Amounts payable after more than one year | 17 | €242,692 | €206,869 | -€35,823 | -14.8% |
| Financial debts | 170/4 | €242,692 | €206,869 | -€35,823 | -14.8% |
| Amounts payable within one year | 42/48 | €363,102 | €311,006 | -€52,096 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €50,347 | €56,664 | +€6,317 | +12.5% |
| Financial debts | 43 | €95,000 | €90,000 | -€5,000 | -5.3% |
| Credit institutions | 430/8 | €95,000 | €90,000 | -€5,000 | -5.3% |
| Trade debts | 44 | €63,383 | €44,936 | -€18,447 | -29.1% |
| Suppliers | 440/4 | €63,383 | €44,936 | -€18,447 | -29.1% |
| Taxes, remuneration and social security | 45 | €44,906 | €8,709 | -€36,197 | -80.6% |
| Taxes | 450/3 | €44,906 | €8,709 | -€36,197 | -80.6% |
| Other amounts payable | 47/48 | €109,466 | €110,697 | +€1,231 | +1.1% |
| Accrued charges and deferred income | 492/3 | €7,509 | €8,265 | +€756 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,617 | €50,425 | +€1,808 | +3.7% |
| Other operating charges | 640/8 | €6,690 | €9,834 | +€3,144 | +47.0% |
| Gross operating margin | 9900 | €126,059 | €135,641 | +€9,582 | +7.6% |
| Operating profit (loss) | 9901 | €70,752 | €75,382 | +€4,630 | +6.5% |
| Financial income | 75/76B | €105 | €4 | -€101 | -96.2% |
| Recurring financial income | 75 | €105 | €4 | -€101 | -96.2% |
| Financial charges | 65/66B | €19,842 | €21,536 | +€1,694 | +8.5% |
| Recurring financial charges | 65 | €19,842 | €21,536 | +€1,694 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €51,015 | €53,850 | +€2,835 | +5.6% |
| Income taxes | 67/77 | €17,607 | €18,275 | +€668 | +3.8% |
| Profit (loss) for the period | 9904 | €33,408 | €35,575 | +€2,167 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,408 | €35,575 | +€2,167 | +6.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.