GARAGE DELFOSSE: 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 DELFOSSE
Largest movements
- Receivables within one year -€126,501
down €126,501 (-18.5%), from €682,222 to €555,721
of which Trade receivables: -€271,975
- Stocks and contracts +€72,557
up €72,557 (+50.3%), from €144,374 to €216,931
- Tangible fixed assets +€32,193
up €32,193 (+263%), from €12,226 to €44,419
of which Plant, machinery and equipment: +€28,573
- Cash -€22,297
down €22,297 (-7.6%), from €292,228 to €269,931
mainly Trade debts (-€422,275) and Stocks and contracts (-€72,557)
- Deferred charges and accrued income -€17,314
down €17,314 (-64.7%), from €26,775 to €9,461
- Trade debts -€422,275
down €422,275 (-60.7%), from €695,866 to €273,592
- Profit (loss) carried forward +€293,761
up €293,761 (+86.9%), from €338,075 to €631,837
- Tax, wage and social debts +€71,582
up €71,582 (+105%), from €68,494 to €140,075
of which Taxes: +€44,540
- Gross operating margin +€332,202
up €332,202 (+82.2%), from €404,288 to €736,490
- Staff costs +€154,287
up €154,287 (+110%), from €139,904 to €294,191
- Taxes +€44,540
up €44,540 (+80.5%), from €55,336 to €99,876
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 | €1,158,108 | €1,096,744 | -€61,363 | -5.3% |
| Fixed assets | 21/28 | €12,508 | €44,701 | +€32,193 | +257% |
| Tangible fixed assets | 22/27 | €12,226 | €44,419 | +€32,193 | +263% |
| Plant, machinery and equipment | 23 | €5,695 | €34,268 | +€28,573 | +502% |
| Furniture and vehicles | 24 | €6,531 | €10,150 | +€3,620 | +55.4% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €1,145,600 | €1,052,044 | -€93,556 | -8.2% |
| Stocks and contracts in progress | 3 | €144,374 | €216,931 | +€72,557 | +50.3% |
| Stocks | 30/36 | €144,374 | €216,931 | +€72,557 | +50.3% |
| Amounts receivable within one year | 40/41 | €682,222 | €555,721 | -€126,501 | -18.5% |
| Trade receivables | 40 | €543,478 | €271,503 | -€271,975 | -50.0% |
| Other amounts receivable | 41 | €138,744 | €284,218 | +€145,474 | +105% |
| Cash at bank and in hand | 54/58 | €292,228 | €269,931 | -€22,297 | -7.6% |
| Deferred charges and accrued income | 490/1 | €26,775 | €9,461 | -€17,314 | -64.7% |
| Total equity and liabilities | 10/49 | €1,158,108 | €1,096,744 | -€61,363 | -5.3% |
| Equity | 10/15 | €343,075 | €636,837 | +€293,761 | +85.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €338,075 | €631,837 | +€293,761 | +86.9% |
| Amounts payable | 17/49 | €815,032 | €459,908 | -€355,125 | -43.6% |
| Amounts payable within one year | 42/48 | €815,032 | €459,908 | -€355,125 | -43.6% |
| Trade debts | 44 | €695,866 | €273,592 | -€422,275 | -60.7% |
| Suppliers | 440/4 | €695,866 | €273,592 | -€422,275 | -60.7% |
| Advances received on contracts in progress | 46 | €50,672 | €44,750 | -€5,922 | -11.7% |
| Taxes, remuneration and social security | 45 | €68,494 | €140,075 | +€71,582 | +105% |
| Taxes | 450/3 | €55,336 | €99,876 | +€44,540 | +80.5% |
| Remuneration and social security | 454/9 | €13,158 | €40,200 | +€27,041 | +206% |
| Other amounts payable | 47/48 | - | €1,490 | +€1,490 | |
| Remuneration, social security and pensions | 62 | €139,904 | €294,191 | +€154,287 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,665 | €5,509 | +€3,844 | +231% |
| Other operating charges | 640/8 | €9,387 | €13,202 | +€3,816 | +40.6% |
| Non-recurring operating charges | 66A | €5,759 | €19,341 | +€13,582 | +236% |
| Gross operating margin | 9900 | €404,288 | €736,490 | +€332,202 | +82.2% |
| Operating profit (loss) | 9901 | €247,574 | €404,247 | +€156,673 | +63.3% |
| Financial income | 75/76B | €596 | €29 | -€567 | -95.2% |
| Recurring financial income | 75 | €596 | €29 | -€567 | -95.2% |
| Financial charges | 65/66B | €6,828 | €10,638 | +€3,811 | +55.8% |
| Recurring financial charges | 65 | €6,828 | €10,638 | +€3,811 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €241,342 | €393,637 | +€152,295 | +63.1% |
| Income taxes | 67/77 | €55,336 | €99,876 | +€44,540 | +80.5% |
| Profit (loss) for the period | 9904 | €186,007 | €293,761 | +€107,755 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €186,007 | €293,761 | +€107,755 | +57.9% |
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 23 October 2026 via checked.be.