Garage Deceur: 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 Deceur
Largest movements
- Current investments +€49,893
up €49,893 (+39.7%), from €125,605 to €175,498
- Cash -€47,623
down €47,623 (-58.1%), from €81,926 to €34,303
mainly Current investments (-€49,893) and Other debts (-€16,676)
- Other debts -€16,676
down €16,676 (-57.0%), from €29,252 to €12,575
- Reserves +€10,491
up €10,491 (+4.8%), from €216,946 to €227,437
- Tax, wage and social debts +€4,753
up €4,753 (+804%), from €591 to €5,344
- Gross operating margin +€13,755
up €13,755 (+34.1%), from €40,283 to €54,038
- Depreciation +€3,092
up €3,092 (+24.7%), from €12,518 to €15,610
- Taxes +€2,444
up €2,444 (+41.3%), from €5,913 to €8,356
- Financial income -€2,075
down €2,075 (-69.2%), from €2,998 to €922
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 | €328,600 | €327,265 | -€1,335 | -0.4% |
| Fixed assets | 21/28 | €78,934 | €77,411 | -€1,523 | -1.9% |
| Tangible fixed assets | 22/27 | €43,805 | €42,281 | -€1,523 | -3.5% |
| Land and buildings | 22 | €35,019 | €29,679 | -€5,341 | -15.3% |
| Plant, machinery and equipment | 23 | €8,785 | €6,146 | -€2,640 | -30.0% |
| Furniture and vehicles | 24 | - | €6,457 | +€6,457 | |
| Financial fixed assets | 28 | €35,129 | €35,129 | = | 0.0% |
| Current assets | 29/58 | €249,666 | €249,855 | +€189 | +0.1% |
| Stocks and contracts in progress | 3 | €7,200 | €4,645 | -€2,555 | -35.5% |
| Stocks | 30/36 | €7,200 | €4,645 | -€2,555 | -35.5% |
| Amounts receivable within one year | 40/41 | €34,198 | €33,892 | -€306 | -0.9% |
| Trade receivables | 40 | €21,852 | €28,906 | +€7,053 | +32.3% |
| Other amounts receivable | 41 | €12,345 | €4,987 | -€7,359 | -59.6% |
| Current investments | 50/53 | €125,605 | €175,498 | +€49,893 | +39.7% |
| Cash at bank and in hand | 54/58 | €81,926 | €34,303 | -€47,623 | -58.1% |
| Deferred charges and accrued income | 490/1 | €737 | €1,517 | +€780 | +106% |
| Total equity and liabilities | 10/49 | €328,600 | €327,265 | -€1,335 | -0.4% |
| Equity | 10/15 | €297,313 | €307,805 | +€10,491 | +3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €216,946 | €227,437 | +€10,491 | +4.8% |
| Distributable reserves | 133 | €216,946 | €227,437 | +€10,491 | +4.8% |
| Profit (loss) carried forward | 14 | €60,367 | €60,367 | +€0 | 0.0% |
| Amounts payable | 17/49 | €31,287 | €19,461 | -€11,826 | -37.8% |
| Amounts payable within one year | 42/48 | €31,287 | €19,461 | -€11,826 | -37.8% |
| Trade debts | 44 | €1,444 | €1,541 | +€97 | +6.7% |
| Suppliers | 440/4 | €1,444 | €1,541 | +€97 | +6.7% |
| Taxes, remuneration and social security | 45 | €591 | €5,344 | +€4,753 | +804% |
| Taxes | 450/3 | €591 | €5,344 | +€4,753 | +804% |
| Other amounts payable | 47/48 | €29,252 | €12,575 | -€16,676 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,518 | €15,610 | +€3,092 | +24.7% |
| Other operating charges | 640/8 | €8,976 | €9,055 | +€79 | +0.9% |
| Gross operating margin | 9900 | €40,283 | €54,038 | +€13,755 | +34.1% |
| Operating profit (loss) | 9901 | €18,790 | €29,374 | +€10,584 | +56.3% |
| Financial income | 75/76B | €2,998 | €922 | -€2,075 | -69.2% |
| Recurring financial income | 75 | €2,998 | €922 | -€2,075 | -69.2% |
| Financial charges | 65/66B | €80 | €73 | -€7 | -9.2% |
| Recurring financial charges | 65 | €80 | €73 | -€7 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €21,707 | €30,223 | +€8,516 | +39.2% |
| Income taxes | 67/77 | €5,913 | €8,356 | +€2,444 | +41.3% |
| Profit (loss) for the period | 9904 | €15,794 | €21,867 | +€6,072 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,794 | €21,867 | +€6,072 | +38.4% |
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 24 October 2026 via checked.be.