GARAGE DEJONGHE: 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 DEJONGHE
Largest movements
- Cash +€57,841
up €57,841 (+22.5%), from €257,510 to €315,351
mainly Net result for the year (+€115,695) and Accrued charges and deferred income (+€11,755)
- Current investments +€37,057
up €37,057 (+37.4%), from €99,000 to €136,057
- Reserves +€91,695
up €91,695 (+22.0%), from €417,282 to €508,977
- Tax, wage and social debts -€15,924
down €15,924 (-40.4%), from €39,368 to €23,444
of which Taxes: -€14,224
- Accrued charges and deferred income +€11,755
up €11,755 (+56.9%), from €20,650 to €32,405
- Staff costs -€40,269
down €40,269 (-35.5%), from €113,332 to €73,064
- Taxes +€14,696
up €14,696 (+55.3%), from €26,579 to €41,275
- Financial income +€7,877
up €7,877 (+2,197%), from €359 to €8,236
- Gross operating margin -€7,175
down €7,175 (-2.8%), from €257,686 to €250,511
- Write-downs +€6,000
up €6,000, from €0 to €6,000
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 | €813,902 | €898,210 | +€84,308 | +10.4% |
| Fixed assets | 21/28 | €11,016 | €5,053 | -€5,963 | -54.1% |
| Tangible fixed assets | 22/27 | €10,903 | €4,939 | -€5,963 | -54.7% |
| Land and buildings | 22 | €1,309 | €1,073 | -€236 | -18.0% |
| Plant, machinery and equipment | 23 | €6,266 | €3,866 | -€2,400 | -38.3% |
| Furniture and vehicles | 24 | €177 | €0 | -€177 | -100% |
| Other tangible fixed assets | 26 | €3,150 | €0 | -€3,150 | -100% |
| Financial fixed assets | 28 | €113 | €113 | = | 0.0% |
| Current assets | 29/58 | €802,886 | €893,157 | +€90,271 | +11.2% |
| Stocks and contracts in progress | 3 | €325,316 | €325,189 | -€127 | 0.0% |
| Stocks | 30/36 | €322,773 | €325,189 | +€2,416 | +0.7% |
| Contracts in progress | 37 | €2,543 | €0 | -€2,543 | -100% |
| Amounts receivable within one year | 40/41 | €118,685 | €112,743 | -€5,941 | -5.0% |
| Trade receivables | 40 | €65,082 | €64,653 | -€429 | -0.7% |
| Other amounts receivable | 41 | €53,602 | €48,090 | -€5,512 | -10.3% |
| Current investments | 50/53 | €99,000 | €136,057 | +€37,057 | +37.4% |
| Cash at bank and in hand | 54/58 | €257,510 | €315,351 | +€57,841 | +22.5% |
| Deferred charges and accrued income | 490/1 | €2,375 | €3,817 | +€1,442 | +60.7% |
| Total equity and liabilities | 10/49 | €813,902 | €898,210 | +€84,308 | +10.4% |
| Equity | 10/15 | €528,834 | €620,529 | +€91,695 | +17.3% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €417,282 | €508,977 | +€91,695 | +22.0% |
| Distributable reserves | 133 | €417,282 | €508,977 | +€91,695 | +22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €285,068 | €277,681 | -€7,387 | -2.6% |
| Amounts payable after more than one year | 17 | €149,489 | €149,489 | = | 0.0% |
| Financial debts | 170/4 | €149,489 | €149,489 | = | 0.0% |
| Amounts payable within one year | 42/48 | €114,929 | €95,787 | -€19,142 | -16.7% |
| Trade debts | 44 | €28,634 | €29,289 | +€655 | +2.3% |
| Suppliers | 440/4 | €28,634 | €29,289 | +€655 | +2.3% |
| Taxes, remuneration and social security | 45 | €39,368 | €23,444 | -€15,924 | -40.4% |
| Taxes | 450/3 | €28,994 | €14,770 | -€14,224 | -49.1% |
| Remuneration and social security | 454/9 | €10,374 | €8,674 | -€1,700 | -16.4% |
| Other amounts payable | 47/48 | €46,926 | €43,053 | -€3,873 | -8.3% |
| Accrued charges and deferred income | 492/3 | €20,650 | €32,405 | +€11,755 | +56.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €113,332 | €73,064 | -€40,269 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,442 | €5,963 | -€1,479 | -19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €1,846 | €3,976 | +€2,130 | +115% |
| Non-recurring operating charges | 66A | €891 | €0 | -€891 | -100% |
| Gross operating margin | 9900 | €257,686 | €250,511 | -€7,175 | -2.8% |
| Operating profit (loss) | 9901 | €134,175 | €161,508 | +€27,334 | +20.4% |
| Financial income | 75/76B | €359 | €8,236 | +€7,877 | +2,197% |
| Recurring financial income | 75 | €359 | €8,236 | +€7,877 | +2,197% |
| Financial charges | 65/66B | €16,026 | €12,775 | -€3,251 | -20.3% |
| Recurring financial charges | 65 | €16,026 | €12,775 | -€3,251 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €118,507 | €156,969 | +€38,462 | +32.5% |
| Income taxes | 67/77 | €26,579 | €41,275 | +€14,696 | +55.3% |
| Profit (loss) for the period | 9904 | €91,929 | €115,695 | +€23,766 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,929 | €115,695 | +€23,766 | +25.9% |
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 21 October 2026 via checked.be.