GARAGE DEGRANDE: 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 DEGRANDE
Largest movements
- Tangible fixed assets -€9,695
down €9,695 (-10.4%), from €93,347 to €83,652
- Cash +€4,713
up €4,713 (+4.0%), from €118,650 to €123,363
mainly Net result for the year (+€13,969) and Depreciation (+€9,695)
- Stocks and contracts +€2,313
up €2,313 (+51.9%), from €4,455 to €6,769
- Reserves +€13,495
up €13,495 (+17.3%), from €78,186 to €91,681
of which Distributable reserves: +€14,000
- Debts after one year -€7,787
down €7,787 (-11.8%), from €65,922 to €58,135
- Tax, wage and social debts -€7,096
down €7,096 (-48.0%), from €14,776 to €7,680
- Gross operating margin -€10,706
down €10,706 (-20.2%), from €52,967 to €42,261
- Other operating charges -€3,479
down €3,479 (-51.4%), from €6,775 to €3,295
- Taxes -€1,167
down €1,167 (-11.5%), from €10,107 to €8,940
- Depreciation +€761
up €761 (+8.5%), from €8,934 to €9,695
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 | €224,123 | €222,309 | -€1,814 | -0.8% |
| Fixed assets | 21/28 | €93,509 | €83,814 | -€9,695 | -10.4% |
| Tangible fixed assets | 22/27 | €93,347 | €83,652 | -€9,695 | -10.4% |
| Land and buildings | 22 | €75,777 | €72,136 | -€3,641 | -4.8% |
| Plant, machinery and equipment | 23 | €4,579 | €2,160 | -€2,418 | -52.8% |
| Furniture and vehicles | 24 | €12,991 | €9,355 | -€3,636 | -28.0% |
| Financial fixed assets | 28 | €162 | €162 | = | 0.0% |
| Current assets | 29/58 | €130,614 | €138,496 | +€7,882 | +6.0% |
| Stocks and contracts in progress | 3 | €4,455 | €6,769 | +€2,313 | +51.9% |
| Stocks | 30/36 | €4,455 | €6,769 | +€2,313 | +51.9% |
| Amounts receivable within one year | 40/41 | €7,509 | €8,364 | +€855 | +11.4% |
| Trade receivables | 40 | €7,509 | €8,308 | +€799 | +10.6% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €118,650 | €123,363 | +€4,713 | +4.0% |
| Total equity and liabilities | 10/49 | €224,123 | €222,309 | -€1,814 | -0.8% |
| Equity | 10/15 | €100,366 | €114,335 | +€13,969 | +13.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €78,186 | €91,681 | +€13,495 | +17.3% |
| Tax-exempt reserves | 132 | €10,686 | €10,181 | -€505 | -4.7% |
| Distributable reserves | 133 | €67,500 | €81,500 | +€14,000 | +20.7% |
| Profit (loss) carried forward | 14 | €3,588 | €4,062 | +€474 | +13.2% |
| Provisions and deferred taxes | 16 | €2,825 | €2,565 | -€260 | -9.2% |
| Deferred taxes | 168 | €2,825 | €2,565 | -€260 | -9.2% |
| Amounts payable | 17/49 | €120,933 | €105,410 | -€15,523 | -12.8% |
| Amounts payable after more than one year | 17 | €65,922 | €58,135 | -€7,787 | -11.8% |
| Financial debts | 170/4 | €65,922 | €58,135 | -€7,787 | -11.8% |
| Amounts payable within one year | 42/48 | €55,011 | €47,275 | -€7,736 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €7,416 | €7,787 | +€371 | +5.0% |
| Trade debts | 44 | €4,729 | €4,018 | -€711 | -15.0% |
| Suppliers | 440/4 | €4,729 | €4,018 | -€711 | -15.0% |
| Taxes, remuneration and social security | 45 | €14,776 | €7,680 | -€7,096 | -48.0% |
| Taxes | 450/3 | €14,776 | €7,680 | -€7,096 | -48.0% |
| Other amounts payable | 47/48 | €28,091 | €27,791 | -€300 | -1.1% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,934 | €9,695 | +€761 | +8.5% |
| Other operating charges | 640/8 | €6,775 | €3,295 | -€3,479 | -51.4% |
| Gross operating margin | 9900 | €52,967 | €42,261 | -€10,706 | -20.2% |
| Operating profit (loss) | 9901 | €37,258 | €29,271 | -€7,987 | -21.4% |
| Financial income | 75/76B | €4 | €17 | +€14 | +371% |
| Recurring financial income | 75 | €4 | €17 | +€14 | +371% |
| Financial charges | 65/66B | €6,912 | €6,639 | -€274 | -4.0% |
| Recurring financial charges | 65 | €6,912 | €6,639 | -€274 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €30,349 | €22,649 | -€7,700 | -25.4% |
| Transfer from deferred taxes | 780 | €260 | €260 | = | 0.0% |
| Income taxes | 67/77 | €10,107 | €8,940 | -€1,167 | -11.5% |
| Profit (loss) for the period | 9904 | €20,502 | €13,969 | -€6,533 | -31.9% |
| Transfer from tax-exempt reserves | 789 | €505 | €505 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,007 | €14,474 | -€6,533 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.