Garage Delecluse: 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 Delecluse
Largest movements
- Cash +€82,351
up €82,351 (+39.6%), from €208,114 to €290,465
mainly Receivables within one year (+€60,809) and Net result for the year (+€26,222)
- Receivables within one year -€60,809
down €60,809 (-70.5%), from €86,209 to €25,400
of which Trade receivables: -€58,660
- Tangible fixed assets -€5,606
down €5,606 (-12.0%), from €46,721 to €41,116
of which Furniture and vehicles: -€4,639
- Trade debts -€29,762
down €29,762 (-24.1%), from €123,741 to €93,979
- Reserves +€25,000
up €25,000 (+19.4%), from €128,583 to €153,583
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€14,244
up €14,244 (+342%), from €4,162 to €18,406
of which Taxes: +€10,647
- Gross operating margin +€25,716
up €25,716 (+28.1%), from €91,472 to €117,188
- Taxes +€10,426
up €10,426 (+252%), from €4,133 to €14,560
- Other operating charges +€2,774
up €2,774 (+34.8%), from €7,966 to €10,740
- Staff costs -€2,423
down €2,423 (-4.9%), from €49,541 to €47,118
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 | €527,163 | €540,791 | +€13,628 | +2.6% |
| Fixed assets | 21/28 | €47,721 | €42,116 | -€5,606 | -11.7% |
| Tangible fixed assets | 22/27 | €46,721 | €41,116 | -€5,606 | -12.0% |
| Plant, machinery and equipment | 23 | €37,105 | €36,138 | -€966 | -2.6% |
| Furniture and vehicles | 24 | €9,617 | €4,977 | -€4,639 | -48.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €479,442 | €498,675 | +€19,234 | +4.0% |
| Stocks and contracts in progress | 3 | €172,174 | €169,455 | -€2,718 | -1.6% |
| Stocks | 30/36 | €172,174 | €169,455 | -€2,718 | -1.6% |
| Amounts receivable within one year | 40/41 | €86,209 | €25,400 | -€60,809 | -70.5% |
| Trade receivables | 40 | €82,937 | €24,277 | -€58,660 | -70.7% |
| Other amounts receivable | 41 | €3,272 | €1,123 | -€2,150 | -65.7% |
| Cash at bank and in hand | 54/58 | €208,114 | €290,465 | +€82,351 | +39.6% |
| Deferred charges and accrued income | 490/1 | €12,944 | €13,355 | +€410 | +3.2% |
| Total equity and liabilities | 10/49 | €527,163 | €540,791 | +€13,628 | +2.6% |
| Equity | 10/15 | €397,983 | €424,206 | +€26,222 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,583 | €153,583 | +€25,000 | +19.4% |
| Tax-exempt reserves | 132 | €10,800 | €10,800 | = | 0.0% |
| Distributable reserves | 133 | €117,783 | €142,783 | +€25,000 | +21.2% |
| Profit (loss) carried forward | 14 | €250,801 | €252,023 | +€1,222 | +0.5% |
| Amounts payable | 17/49 | €129,180 | €116,585 | -€12,594 | -9.7% |
| Amounts payable within one year | 42/48 | €129,180 | €112,385 | -€16,794 | -13.0% |
| Trade debts | 44 | €123,741 | €93,979 | -€29,762 | -24.1% |
| Suppliers | 440/4 | €123,741 | €93,979 | -€29,762 | -24.1% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €4,162 | €18,406 | +€14,244 | +342% |
| Taxes | 450/3 | €1,848 | €12,495 | +€10,647 | +576% |
| Remuneration and social security | 454/9 | €2,314 | €5,911 | +€3,597 | +155% |
| Other amounts payable | 47/48 | €276 | €0 | -€276 | -100% |
| Accrued charges and deferred income | 492/3 | - | €4,200 | +€4,200 | |
| Non-recurring operating income | 76A | €4,005 | - | -€4,005 | |
| Remuneration, social security and pensions | 62 | €49,541 | €47,118 | -€2,423 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,017 | €13,690 | +€672 | +5.2% |
| Other operating charges | 640/8 | €7,966 | €10,740 | +€2,774 | +34.8% |
| Gross operating margin | 9900 | €91,472 | €117,188 | +€25,716 | +28.1% |
| Operating profit (loss) | 9901 | €20,948 | €45,641 | +€24,693 | +118% |
| Financial income | 75/76B | €6 | €77 | +€71 | +1,135% |
| Recurring financial income | 75 | €6 | €77 | +€71 | +1,135% |
| Financial charges | 65/66B | €5,706 | €4,936 | -€770 | -13.5% |
| Recurring financial charges | 65 | €5,706 | €4,936 | -€770 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €15,249 | €40,782 | +€25,533 | +167% |
| Income taxes | 67/77 | €4,133 | €14,560 | +€10,426 | +252% |
| Profit (loss) for the period | 9904 | €11,115 | €26,222 | +€15,107 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €11,115 | €26,222 | +€15,107 | +136% |
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 29 October 2026 via checked.be.