GARAGE DION: 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 DION
Largest movements
- Receivables within one year +€127,642
up €127,642 (+53.4%), from €238,826 to €366,468
of which Other amounts receivable: +€267,883
- Stocks and contracts +€54,944
up €54,944 (+16.0%), from €342,803 to €397,747
- Cash -€39,843
down €39,843 (-71.1%), from €56,064 to €16,221
mainly Receivables within one year (-€127,642) and Stocks and contracts (-€54,944)
- Tangible fixed assets -€30,413
down €30,413 (-20.3%), from €149,598 to €119,185
of which Land and buildings: -€24,779
- Profit (loss) carried forward +€35,612
up €35,612 (+10.8%), from -€328,989 to -€293,377
- Other debts +€28,444
new in 2025: €28,444
- Tax, wage and social debts +€19,522
up €19,522 (+105%), from €18,640 to €38,163
of which Taxes: +€19,464
- Debts after one year +€12,521
up €12,521 (+123%), from €10,213 to €22,735
- Depreciation -€13,281
down €13,281 (-24.9%), from €53,234 to €39,953
- Gross operating margin -€11,463
down €11,463 (-2.2%), from €521,638 to €510,176
- Staff costs +€8,160
up €8,160 (+2.2%), from €375,313 to €383,473
- Write-downs +€5,653
up €5,653, from -€5,653 to €0
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 | €825,769 | €934,136 | +€108,367 | +13.1% |
| Fixed assets | 21/28 | €153,423 | €123,010 | -€30,413 | -19.8% |
| Intangible fixed assets | 21 | €3,825 | €3,825 | = | 0.0% |
| Tangible fixed assets | 22/27 | €149,598 | €119,185 | -€30,413 | -20.3% |
| Land and buildings | 22 | €89,184 | €64,405 | -€24,779 | -27.8% |
| Plant, machinery and equipment | 23 | €10,052 | €5,616 | -€4,436 | -44.1% |
| Furniture and vehicles | 24 | €50,362 | €49,164 | -€1,198 | -2.4% |
| Current assets | 29/58 | €672,346 | €811,126 | +€138,779 | +20.6% |
| Amounts receivable after more than one year | 29 | €28,000 | €22,667 | -€5,333 | -19.0% |
| Other amounts receivable | 291 | €28,000 | €22,667 | -€5,333 | -19.0% |
| Stocks and contracts in progress | 3 | €342,803 | €397,747 | +€54,944 | +16.0% |
| Stocks | 30/36 | €342,803 | €397,747 | +€54,944 | +16.0% |
| Amounts receivable within one year | 40/41 | €238,826 | €366,468 | +€127,642 | +53.4% |
| Trade receivables | 40 | €171,043 | €30,802 | -€140,241 | -82.0% |
| Other amounts receivable | 41 | €67,782 | €335,666 | +€267,883 | +395% |
| Cash at bank and in hand | 54/58 | €56,064 | €16,221 | -€39,843 | -71.1% |
| Deferred charges and accrued income | 490/1 | €6,653 | €8,022 | +€1,369 | +20.6% |
| Total equity and liabilities | 10/49 | €825,769 | €934,136 | +€108,367 | +13.1% |
| Equity | 10/15 | €729,511 | €765,123 | +€35,612 | +4.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,008,500 | €1,008,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,500 | €53,500 | = | 0.0% |
| Distributable reserves | 133 | €950,000 | €950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€328,989 | -€293,377 | +€35,612 | +10.8% |
| Amounts payable | 17/49 | €96,258 | €169,013 | +€72,755 | +75.6% |
| Amounts payable after more than one year | 17 | €10,213 | €22,735 | +€12,521 | +123% |
| Financial debts | 170/4 | €10,213 | €22,735 | +€12,521 | +123% |
| Amounts payable within one year | 42/48 | €86,045 | €146,278 | +€60,233 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €32,520 | €37,775 | +€5,255 | +16.2% |
| Financial debts | 43 | €14,081 | €14,009 | -€73 | -0.5% |
| Credit institutions | 430/8 | €14,081 | €14,009 | -€73 | -0.5% |
| Trade debts | 44 | €20,803 | €27,888 | +€7,085 | +34.1% |
| Suppliers | 440/4 | €20,803 | €27,888 | +€7,085 | +34.1% |
| Taxes, remuneration and social security | 45 | €18,640 | €38,163 | +€19,522 | +105% |
| Taxes | 450/3 | €11,966 | €31,430 | +€19,464 | +163% |
| Remuneration and social security | 454/9 | €6,675 | €6,733 | +€58 | +0.9% |
| Other amounts payable | 47/48 | - | €28,444 | +€28,444 | |
| Non-recurring operating income | 76A | €4,403 | €1,240 | -€3,164 | -71.8% |
| Remuneration, social security and pensions | 62 | €375,313 | €383,473 | +€8,160 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,234 | €39,953 | -€13,281 | -24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,653 | €0 | +€5,653 | |
| Other operating charges | 640/8 | €33,039 | €31,481 | -€1,558 | -4.7% |
| Non-recurring operating charges | 66A | €179 | €10,360 | +€10,180 | +5,681% |
| Gross operating margin | 9900 | €521,638 | €510,176 | -€11,463 | -2.2% |
| Operating profit (loss) | 9901 | €65,526 | €44,910 | -€20,616 | -31.5% |
| Financial income | 75/76B | €879 | €60 | -€818 | -93.2% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100.0% |
| Non-recurring financial income | 76B | €848 | €60 | -€788 | -92.9% |
| Financial charges | 65/66B | €11,641 | €9,358 | -€2,283 | -19.6% |
| Recurring financial charges | 65 | €7,625 | €8,456 | +€832 | +10.9% |
| Non-recurring financial charges | 66B | €4,016 | €902 | -€3,115 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €54,763 | €35,612 | -€19,152 | -35.0% |
| Income taxes | 67/77 | €417 | - | -€417 | |
| Profit (loss) for the period | 9904 | €54,347 | €35,612 | -€18,735 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,347 | €35,612 | -€18,735 | -34.5% |
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 25 October 2026 via checked.be.