GARAGE DEVERT: 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 DEVERT
Largest movements
- Tangible fixed assets -€2,401
down €2,401 (-20.0%), from €12,011 to €9,610
of which Land and buildings: -€2,401
- Deferred charges and accrued income +€1,135
up €1,135 (+658%), from €173 to €1,308
- Receivables within one year +€855
up €855, from €0 to €855
of which Trade receivables: +€855
- Profit (loss) carried forward +€1,835
up €1,835, from -€1,374 to €460
- Tax, wage and social debts -€1,469
down €1,469 (-26.2%), from €5,607 to €4,138
of which Taxes: -€1,469
- Trade debts -€665
down €665 (-25.2%), from €2,638 to €1,973
- Purchases and services -€32,540
down €32,540 (-31.0%), from €104,932 to €72,391
- Turnover -€21,887
down €21,887 (-21.7%), from €100,672 to €78,785
- Gross operating margin +€10,653
up €10,653, from -€4,044 to €6,610
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,548 | €34,916 | -€632 | -1.8% |
| Fixed assets | 21/28 | €12,011 | €9,610 | -€2,401 | -20.0% |
| Tangible fixed assets | 22/27 | €12,011 | €9,610 | -€2,401 | -20.0% |
| Land and buildings | 22 | €12,011 | €9,610 | -€2,401 | -20.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €23,537 | €25,306 | +€1,769 | +7.5% |
| Stocks and contracts in progress | 3 | €6,614 | €6,614 | = | 0.0% |
| Stocks | 30/36 | €6,614 | €6,614 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €855 | +€855 | |
| Trade receivables | 40 | €0 | €855 | +€855 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €16,751 | €16,530 | -€221 | -1.3% |
| Deferred charges and accrued income | 490/1 | €173 | €1,308 | +€1,135 | +658% |
| Total equity and liabilities | 10/49 | €35,548 | €34,916 | -€632 | -1.8% |
| Equity | 10/15 | €12,886 | €14,720 | +€1,835 | +14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,374 | €460 | +€1,835 | |
| Amounts payable | 17/49 | €22,662 | €20,196 | -€2,467 | -10.9% |
| Amounts payable within one year | 42/48 | €22,662 | €20,196 | -€2,467 | -10.9% |
| Trade debts | 44 | €2,638 | €1,973 | -€665 | -25.2% |
| Suppliers | 440/4 | €2,638 | €1,973 | -€665 | -25.2% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,607 | €4,138 | -€1,469 | -26.2% |
| Taxes | 450/3 | €5,607 | €4,138 | -€1,469 | -26.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €9,417 | €9,085 | -€332 | -3.5% |
| Turnover | 70 | €100,672 | €78,785 | -€21,887 | -21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,932 | €72,391 | -€32,540 | -31.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €2,401 | = | 0.0% |
| Other operating charges | 640/8 | €697 | €1,307 | +€610 | +87.6% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | -€4,044 | €6,610 | +€10,653 | |
| Operating profit (loss) | 9901 | -€7,141 | €2,902 | +€10,043 | |
| Financial income | 75/76B | €0 | €40 | +€40 | |
| Recurring financial income | 75 | €0 | €40 | +€40 | |
| Financial charges | 65/66B | €1,097 | €1,107 | +€10 | +1.0% |
| Recurring financial charges | 65 | €1,097 | €1,107 | +€10 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,238 | €1,835 | +€10,073 | |
| Income taxes | 67/77 | -€1 | - | +€1 | |
| Profit (loss) for the period | 9904 | -€8,237 | €1,835 | +€10,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,237 | €1,835 | +€10,072 |
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 15 October 2026 via checked.be.