Garage Devillers: 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.
What changed
Garage Devillers
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,927
2024 · €10,023+€2,904
Equity
€181,855
2024 · €168,928+€12,927
Cash
€16,723
2024 · €16,196+€527
Balance sheet total
€285,983
2024 · €321,749-€35,767
Largest movements
Assets
- Stocks and contracts -€34,367
down €34,367 (-25.5%), from €134,998 to €100,631
Equity and liabilities
- Advances received -€36,950
down €36,950 (-53.4%), from €69,250 to €32,300
- Profit (loss) carried forward +€12,927
up €12,927 (+12.8%), from €100,757 to €113,684
- Debts after one year -€8,343
down €8,343 (-25.7%), from €32,415 to €24,072
Income statement
- Gross operating margin +€10,320
up €10,320 (+37.0%), from €27,865 to €38,185
- Staff costs +€5,459
new in 2025: €5,459
- Taxes +€897
up €897 (+22.9%), from €3,911 to €4,808
- Financial charges +€597
up €597 (+25.2%), from €2,371 to €2,968
- Other operating charges +€456
up €456 (+4.2%), from €10,902 to €11,359
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.
Result 2024
€10,023
Gross operating margin
+€10,320
Staff costs
-€5,459
Depreciation
+€3
Other operating charges
-€456
Financial income
-€10
Financial charges
-€597
Taxes
-€897
Result 2025
€12,927
raises the resultlowers the result
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.
From operations
+€8,665
Investment
-€5
Financing
-€8,133
Cash 2024
€16,196
From operations (derived)
+€8,665
Net result for the year
+€12,927
Depreciation
+€747
Stocks and contracts
+€34,367
Receivables within one year
+€92
Deferred charges and accrued income
+€1,093
Trade debts
-€3,026
Tax, wage and social debts
+€414
Advances received
-€36,950
Other debts
-€999
Investment (derived)
-€5
Investment in fixed assets (net)
-€5
Financing
-€8,133
Debts after one year
-€8,343
Current portion of long-term debt
+€210
Cash 2025
€16,723
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,749 | €285,983 | -€35,767 | -11.1% |
| Formation expenses | 20 | €3,047 | €3,047 | = | 0.0% |
| Fixed assets | 21/28 | €31,039 | €30,298 | -€741 | -2.4% |
| Tangible fixed assets | 22/27 | €30,980 | €30,233 | -€747 | -2.4% |
| Land and buildings | 22 | €28,631 | €28,631 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,109 | €1,602 | -€508 | -24.1% |
| Furniture and vehicles | 24 | €239 | - | -€239 | |
| Financial fixed assets | 28 | €59 | €65 | +€5 | +9.0% |
| Current assets | 29/58 | €287,662 | €252,637 | -€35,025 | -12.2% |
| Stocks and contracts in progress | 3 | €134,998 | €100,631 | -€34,367 | -25.5% |
| Stocks | 30/36 | €134,998 | €100,631 | -€34,367 | -25.5% |
| Amounts receivable within one year | 40/41 | €56,959 | €56,866 | -€92 | -0.2% |
| Trade receivables | 40 | €30,637 | €26,320 | -€4,316 | -14.1% |
| Other amounts receivable | 41 | €26,322 | €30,546 | +€4,224 | +16.0% |
| Current investments | 50/53 | €17,498 | €17,498 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,196 | €16,723 | +€527 | +3.3% |
| Deferred charges and accrued income | 490/1 | €62,013 | €60,920 | -€1,093 | -1.8% |
| Total equity and liabilities | 10/49 | €321,749 | €285,983 | -€35,767 | -11.1% |
| Equity | 10/15 | €168,928 | €181,855 | +€12,927 | +7.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,579 | €49,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,357 | €19,357 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,357 | €19,357 | = | 0.0% |
| Distributable reserves | 133 | €30,221 | €30,221 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,757 | €113,684 | +€12,927 | +12.8% |
| Amounts payable | 17/49 | €152,821 | €104,128 | -€48,693 | -31.9% |
| Amounts payable after more than one year | 17 | €32,415 | €24,072 | -€8,343 | -25.7% |
| Financial debts | 170/4 | €32,415 | €24,072 | -€8,343 | -25.7% |
| Amounts payable within one year | 42/48 | €120,406 | €80,056 | -€40,350 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €8,133 | €8,343 | +€210 | +2.6% |
| Trade debts | 44 | €26,506 | €23,480 | -€3,026 | -11.4% |
| Suppliers | 440/4 | €26,506 | €23,480 | -€3,026 | -11.4% |
| Advances received on contracts in progress | 46 | €69,250 | €32,300 | -€36,950 | -53.4% |
| Taxes, remuneration and social security | 45 | €15,462 | €15,876 | +€414 | +2.7% |
| Taxes | 450/3 | €9,016 | €9,889 | +€873 | +9.7% |
| Remuneration and social security | 454/9 | €6,446 | €5,987 | -€459 | -7.1% |
| Other amounts payable | 47/48 | €1,055 | €56 | -€999 | -94.7% |
| Remuneration, social security and pensions | 62 | - | €5,459 | +€5,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €747 | -€3 | -0.5% |
| Other operating charges | 640/8 | €10,902 | €11,359 | +€456 | +4.2% |
| Gross operating margin | 9900 | €27,865 | €38,185 | +€10,320 | +37.0% |
| Operating profit (loss) | 9901 | €16,213 | €20,621 | +€4,408 | +27.2% |
| Financial income | 75/76B | €92 | €82 | -€10 | -11.3% |
| Recurring financial income | 75 | €92 | €82 | -€10 | -11.3% |
| Financial charges | 65/66B | €2,371 | €2,968 | +€597 | +25.2% |
| Recurring financial charges | 65 | €2,371 | €2,968 | +€597 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €13,934 | €17,735 | +€3,801 | +27.3% |
| Income taxes | 67/77 | €3,911 | €4,808 | +€897 | +22.9% |
| Profit (loss) for the period | 9904 | €10,023 | €12,927 | +€2,904 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,023 | €12,927 | +€2,904 | +29.0% |
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 17 October 2026 via checked.be.