Garage Denis: what changed
What changed
Garage Denis
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
-€35,455
2025 · -€25,260-€10,195
Equity
€6,928
2025 · €42,383-€35,455
Cash
€5,785
2025 · €6,278-€493
Balance sheet total
€137,608
2025 · €173,459-€35,851
Largest movements
Assets
- Receivables within one year -€24,784
down €24,784 (-32.9%), from €75,315 to €50,531
of which Trade receivables: -€24,870
- Stocks and contracts -€11,074
down €11,074 (-12.1%), from €91,542 to €80,468
Equity and liabilities
- Profit (loss) carried forward -€35,455
down €35,455 (-59.2%), from -€59,873 to -€95,328
- Tax, wage and social debts +€9,539
up €9,539 (+13.7%), from €69,425 to €78,964
of which Remuneration and social security: +€6,445
- Trade debts -€7,935
down €7,935 (-84.6%), from €9,380 to €1,445
- Other debts -€2,000
down €2,000 (-4.7%), from €42,355 to €40,355
Income statement
- Staff costs +€11,001
up €11,001 (+13.4%), from €82,023 to €93,024
- Other operating charges -€1,008
down €1,008 (-19.8%), from €5,087 to €4,079
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€25,260
Gross operating margin
-€80
Staff costs
-€11,001
Other operating charges
+€1,008
Financial income
-€2
Financial charges
-€120
Taxes
+€1
Result 2026
-€35,455
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€553
Investment
+€60
Financing
€0
Cash 2025
€6,278
From operations (derived)
-€553
Net result for the year
-€35,455
Stocks and contracts
+€11,074
Receivables within one year
+€24,784
Deferred charges and accrued income
-€560
Trade debts
-€7,935
Tax, wage and social debts
+€9,539
Other debts
-€2,000
Investment (derived)
+€60
Investment in fixed assets (net)
+€60
Cash 2026
€5,785
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,459 | €137,608 | -€35,851 | -20.7% |
| Fixed assets | 21/28 | €60 | - | -€60 | |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Current assets | 29/58 | €173,399 | €137,608 | -€35,791 | -20.6% |
| Stocks and contracts in progress | 3 | €91,542 | €80,468 | -€11,074 | -12.1% |
| Stocks | 30/36 | €91,542 | €80,468 | -€11,074 | -12.1% |
| Amounts receivable within one year | 40/41 | €75,315 | €50,531 | -€24,784 | -32.9% |
| Trade receivables | 40 | €75,315 | €50,445 | -€24,870 | -33.0% |
| Other amounts receivable | 41 | - | €86 | +€86 | |
| Cash at bank and in hand | 54/58 | €6,278 | €5,785 | -€493 | -7.8% |
| Deferred charges and accrued income | 490/1 | €265 | €825 | +€560 | +212% |
| Total equity and liabilities | 10/49 | €173,459 | €137,608 | -€35,851 | -20.7% |
| Equity | 10/15 | €42,383 | €6,928 | -€35,455 | -83.7% |
| Contributions | 10/11 | €92,960 | €92,960 | = | 0.0% |
| Reserves | 13 | €9,296 | €9,296 | = | 0.0% |
| Distributable reserves | 133 | €9,296 | €9,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,873 | -€95,328 | -€35,455 | -59.2% |
| Amounts payable | 17/49 | €131,076 | €130,680 | -€396 | -0.3% |
| Amounts payable within one year | 42/48 | €131,076 | €130,680 | -€396 | -0.3% |
| Financial debts | 43 | €9,916 | €9,916 | = | 0.0% |
| Credit institutions | 430/8 | €9,916 | €9,916 | = | 0.0% |
| Trade debts | 44 | €9,380 | €1,445 | -€7,935 | -84.6% |
| Suppliers | 440/4 | €9,380 | €1,445 | -€7,935 | -84.6% |
| Taxes, remuneration and social security | 45 | €69,425 | €78,964 | +€9,539 | +13.7% |
| Taxes | 450/3 | €2,410 | €5,504 | +€3,094 | +128% |
| Remuneration and social security | 454/9 | €67,015 | €73,460 | +€6,445 | +9.6% |
| Other amounts payable | 47/48 | €42,355 | €40,355 | -€2,000 | -4.7% |
| Remuneration, social security and pensions | 62 | €82,023 | €93,024 | +€11,001 | +13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,336 | €10,336 | = | 0.0% |
| Other operating charges | 640/8 | €5,087 | €4,079 | -€1,008 | -19.8% |
| Gross operating margin | 9900 | €72,433 | €72,353 | -€80 | -0.1% |
| Operating profit (loss) | 9901 | -€25,013 | -€35,087 | -€10,073 | -40.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €248 | €368 | +€120 | +48.4% |
| Recurring financial charges | 65 | €248 | €368 | +€120 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,259 | -€35,455 | -€10,196 | -40.4% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€25,260 | -€35,455 | -€10,195 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,260 | -€35,455 | -€10,195 | -40.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.