Garage du Centre: 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 du Centre
Largest movements
- Tangible fixed assets +€77,580
up €77,580 (+130%), from €59,641 to €137,221
of which Land and buildings: +€58,938
- Cash -€40,818
down €40,818 (-75.0%), from €54,442 to €13,624
mainly Investment in fixed assets (net) (-€93,268) and Net result for the year (-€30,185)
- Stocks and contracts +€11,174
up €11,174 (+30.0%), from €37,288 to €48,462
- Receivables within one year -€8,417
down €8,417 (-24.1%), from €34,985 to €26,568
of which Trade receivables: -€6,744
- Deferred charges and accrued income +€3,743
up €3,743 (+57.5%), from €6,514 to €10,258
- Debts after one year +€37,434
up €37,434 (+140%), from €26,755 to €64,189
- Reserves -€30,200
down €30,200 (-83.1%), from €36,359 to €6,159
of which Distributable reserves: -€30,200
- Short-term financial debts +€23,619
new in 2025: €23,619
- Trade debts +€14,122
up €14,122 (+30.2%), from €46,805 to €60,927
- Advances received -€8,100
no longer reported in 2025 (was €8,100)
- Staff costs +€85,566
up €85,566 (+57.2%), from €149,648 to €235,214
- Gross operating margin +€30,107
up €30,107 (+14.9%), from €201,654 to €231,761
- Taxes -€8,838
down €8,838 (-99.3%), from €8,897 to €59
- Depreciation +€5,712
up €5,712 (+57.3%), from €9,976 to €15,688
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 | €192,870 | €236,133 | +€43,263 | +22.4% |
| Fixed assets | 21/28 | €59,641 | €137,221 | +€77,580 | +130% |
| Tangible fixed assets | 22/27 | €59,641 | €137,221 | +€77,580 | +130% |
| Land and buildings | 22 | €19,209 | €78,146 | +€58,938 | +307% |
| Plant, machinery and equipment | 23 | €36,428 | €56,187 | +€19,759 | +54.2% |
| Furniture and vehicles | 24 | €4,004 | €2,888 | -€1,116 | -27.9% |
| Current assets | 29/58 | €133,229 | €98,911 | -€34,317 | -25.8% |
| Stocks and contracts in progress | 3 | €37,288 | €48,462 | +€11,174 | +30.0% |
| Stocks | 30/36 | €37,288 | €48,462 | +€11,174 | +30.0% |
| Amounts receivable within one year | 40/41 | €34,985 | €26,568 | -€8,417 | -24.1% |
| Trade receivables | 40 | €25,929 | €19,184 | -€6,744 | -26.0% |
| Other amounts receivable | 41 | €9,056 | €7,383 | -€1,673 | -18.5% |
| Cash at bank and in hand | 54/58 | €54,442 | €13,624 | -€40,818 | -75.0% |
| Deferred charges and accrued income | 490/1 | €6,514 | €10,258 | +€3,743 | +57.5% |
| Total equity and liabilities | 10/49 | €192,870 | €236,133 | +€43,263 | +22.4% |
| Equity | 10/15 | €55,018 | €24,833 | -€30,185 | -54.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,359 | €6,159 | -€30,200 | -83.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €34,500 | €4,300 | -€30,200 | -87.5% |
| Profit (loss) carried forward | 14 | €67 | €82 | +€15 | +21.8% |
| Amounts payable | 17/49 | €137,852 | €211,300 | +€73,448 | +53.3% |
| Amounts payable after more than one year | 17 | €26,755 | €64,189 | +€37,434 | +140% |
| Financial debts | 170/4 | €26,755 | €64,189 | +€37,434 | +140% |
| Amounts payable within one year | 42/48 | €108,936 | €144,179 | +€35,243 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €3,129 | €7,807 | +€4,678 | +150% |
| Financial debts | 43 | - | €23,619 | +€23,619 | |
| Credit institutions | 430/8 | - | €23,619 | +€23,619 | |
| Trade debts | 44 | €46,805 | €60,927 | +€14,122 | +30.2% |
| Suppliers | 440/4 | €46,805 | €60,927 | +€14,122 | +30.2% |
| Advances received on contracts in progress | 46 | €8,100 | - | -€8,100 | |
| Taxes, remuneration and social security | 45 | €50,902 | €43,928 | -€6,974 | -13.7% |
| Taxes | 450/3 | €21,906 | €13,771 | -€8,135 | -37.1% |
| Remuneration and social security | 454/9 | €28,996 | €30,156 | +€1,160 | +4.0% |
| Other amounts payable | 47/48 | - | €7,899 | +€7,899 | |
| Accrued charges and deferred income | 492/3 | €2,160 | €2,932 | +€771 | +35.7% |
| Remuneration, social security and pensions | 62 | €149,648 | €235,214 | +€85,566 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,976 | €15,688 | +€5,712 | +57.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,279 | -€54 | -€1,333 | |
| Other operating charges | 640/8 | €5,436 | €6,821 | +€1,385 | +25.5% |
| Non-recurring operating charges | 66A | €350 | - | -€350 | |
| Gross operating margin | 9900 | €201,654 | €231,761 | +€30,107 | +14.9% |
| Operating profit (loss) | 9901 | €34,964 | -€25,909 | -€60,873 | |
| Financial income | 75/76B | €432 | €730 | +€298 | +69.0% |
| Recurring financial income | 75 | €432 | €730 | +€298 | +69.0% |
| Financial charges | 65/66B | €3,609 | €4,946 | +€1,337 | +37.1% |
| Recurring financial charges | 65 | €3,609 | €4,946 | +€1,337 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €31,787 | -€30,126 | -€61,913 | |
| Income taxes | 67/77 | €8,897 | €59 | -€8,838 | -99.3% |
| Profit (loss) for the period | 9904 | €22,890 | -€30,185 | -€53,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,890 | -€30,185 | -€53,075 |
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.