GARAGE DIETER: 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 DIETER
Largest movements
- Cash -€47,595
down €47,595 (-55.0%), from €86,468 to €38,873
mainly Receivables within one year (-€42,608) and Investment in fixed assets (net) (-€35,789)
- Receivables within one year +€42,608
up €42,608 (+758%), from €5,620 to €48,228
of which Trade receivables: +€41,244
- Stocks and contracts +€29,272
up €29,272 (+27.6%), from €105,961 to €135,234
- Tangible fixed assets +€16,691
up €16,691 (+29.2%), from €57,254 to €73,946
of which Furniture and vehicles: +€14,695
- Deferred charges and accrued income -€7,909
down €7,909 (-52.7%), from €14,995 to €7,086
- Debts after one year +€19,100
new in 2025: €19,100
- Trade debts +€9,463
up €9,463 (+172%), from €5,487 to €14,950
- Current portion of long-term debt +€4,738
up €4,738, from €0 to €4,738
- Gross operating margin -€15,678
down €15,678 (-26.3%), from €59,510 to €43,831
- Taxes -€6,557
down €6,557 (-54.4%), from €12,048 to €5,492
- Other operating charges +€2,027
up €2,027 (+121%), from €1,669 to €3,696
- Depreciation +€1,647
up €1,647 (+9.4%), from €17,451 to €19,098
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 | €270,318 | €303,385 | +€33,067 | +12.2% |
| Fixed assets | 21/28 | €57,273 | €73,964 | +€16,691 | +29.1% |
| Tangible fixed assets | 22/27 | €57,254 | €73,946 | +€16,691 | +29.2% |
| Land and buildings | 22 | €346 | €200 | -€146 | -42.2% |
| Plant, machinery and equipment | 23 | €12,049 | €14,191 | +€2,142 | +17.8% |
| Furniture and vehicles | 24 | €44,859 | €59,555 | +€14,695 | +32.8% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €213,045 | €229,421 | +€16,376 | +7.7% |
| Stocks and contracts in progress | 3 | €105,961 | €135,234 | +€29,272 | +27.6% |
| Stocks | 30/36 | €105,961 | €135,234 | +€29,272 | +27.6% |
| Amounts receivable within one year | 40/41 | €5,620 | €48,228 | +€42,608 | +758% |
| Trade receivables | 40 | €4,929 | €46,173 | +€41,244 | +837% |
| Other amounts receivable | 41 | €692 | €2,055 | +€1,363 | +197% |
| Cash at bank and in hand | 54/58 | €86,468 | €38,873 | -€47,595 | -55.0% |
| Deferred charges and accrued income | 490/1 | €14,995 | €7,086 | -€7,909 | -52.7% |
| Total equity and liabilities | 10/49 | €270,318 | €303,385 | +€33,067 | +12.2% |
| Equity | 10/15 | €246,751 | €245,789 | -€962 | -0.4% |
| Contributions | 10/11 | €18,875 | €18,875 | = | 0.0% |
| Reserves | 13 | €227,876 | €226,914 | -€962 | -0.4% |
| Distributable reserves | 133 | €227,876 | €226,914 | -€962 | -0.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,567 | €57,596 | +€34,029 | +144% |
| Amounts payable after more than one year | 17 | - | €19,100 | +€19,100 | |
| Financial debts | 170/4 | - | €19,100 | +€19,100 | |
| Amounts payable within one year | 42/48 | €22,128 | €36,398 | +€14,269 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €4,738 | +€4,738 | |
| Trade debts | 44 | €5,487 | €14,950 | +€9,463 | +172% |
| Suppliers | 440/4 | €5,487 | €14,950 | +€9,463 | +172% |
| Taxes, remuneration and social security | 45 | €16,642 | €16,711 | +€69 | +0.4% |
| Taxes | 450/3 | €16,642 | €16,711 | +€69 | +0.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,438 | €2,098 | +€660 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,451 | €19,098 | +€1,647 | +9.4% |
| Other operating charges | 640/8 | €1,669 | €3,696 | +€2,027 | +121% |
| Non-recurring operating charges | 66A | €1,072 | €0 | -€1,072 | -100% |
| Gross operating margin | 9900 | €59,510 | €43,831 | -€15,678 | -26.3% |
| Operating profit (loss) | 9901 | €39,318 | €21,038 | -€18,280 | -46.5% |
| Financial income | 75/76B | €28 | €55 | +€27 | +95.9% |
| Recurring financial income | 75 | €28 | €55 | +€27 | +95.9% |
| Financial charges | 65/66B | €268 | €563 | +€295 | +110% |
| Recurring financial charges | 65 | €268 | €563 | +€295 | +110% |
| Profit (loss) for the period before taxes | 9903 | €39,078 | €20,530 | -€18,548 | -47.5% |
| Income taxes | 67/77 | €12,048 | €5,492 | -€6,557 | -54.4% |
| Profit (loss) for the period | 9904 | €27,029 | €15,038 | -€11,991 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,029 | €15,038 | -€11,991 | -44.4% |
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 1 November 2026 via checked.be.