Garage Eeman & Zn: 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 Eeman & Zn
Largest movements
- Cash +€82,649
up €82,649 (+1349.4%), from €6,125 to €88,774
mainly Short-term financial debts (+€62,466) and Trade debts (+€49,170)
- Stocks and contracts +€67,800
up €67,800 (+28.7%), from €236,349 to €304,149
- Receivables within one year -€10,646
down €10,646 (-97.9%), from €10,876 to €230
of which Trade receivables: -€10,876
- Short-term financial debts +€62,466
new in 2024: €62,466
- Trade debts +€49,170
up €49,170 (+515.1%), from €9,546 to €58,716
- Other debts +€17,231
up €17,231 (+71.8%), from €24,000 to €41,231
- Profit (loss) carried forward +€10,500
up €10,500 (+494.1%), from €2,125 to €12,625
- Gross operating margin +€9,837
up €9,837 (+51.9%), from €18,939 to €28,776
- Depreciation +€5,140
up €5,140 (+184.0%), from €2,794 to €7,934
- Financial charges -€2,748
down €2,748 (-85.1%), from €3,229 to €481
- Other operating charges -€2,240
down €2,240 (-26.4%), from €8,475 to €6,235
- Taxes +€2,215
up €2,215 (+350.1%), from €633 to €2,847
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,754 | €426,434 | +€139,680 | +48.7% |
| Fixed assets | 21/28 | €33,171 | €32,964 | -€207 | -0.6% |
| Tangible fixed assets | 22/27 | €33,171 | €32,964 | -€207 | -0.6% |
| Plant, machinery and equipment | 23 | €16,494 | €20,007 | +€3,512 | +21.3% |
| Furniture and vehicles | 24 | €16,677 | €12,958 | -€3,719 | -22.3% |
| Current assets | 29/58 | €253,583 | €393,470 | +€139,887 | +55.2% |
| Stocks and contracts in progress | 3 | €236,349 | €304,149 | +€67,800 | +28.7% |
| Stocks | 30/36 | €236,349 | €304,149 | +€67,800 | +28.7% |
| Amounts receivable within one year | 40/41 | €10,876 | €230 | -€10,646 | -97.9% |
| Trade receivables | 40 | €10,876 | - | -€10,876 | |
| Other amounts receivable | 41 | - | €230 | +€230 | |
| Cash at bank and in hand | 54/58 | €6,125 | €88,774 | +€82,649 | +1349.4% |
| Deferred charges and accrued income | 490/1 | €233 | €317 | +€84 | +35.9% |
| Total equity and liabilities | 10/49 | €286,754 | €426,434 | +€139,680 | +48.7% |
| Equity | 10/15 | €3,125 | €13,625 | +€10,500 | +336.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,125 | €12,625 | +€10,500 | +494.1% |
| Amounts payable | 17/49 | €283,629 | €412,809 | +€129,180 | +45.5% |
| Amounts payable after more than one year | 17 | €247,155 | €243,555 | -€3,600 | -1.5% |
| Other amounts payable | 178/9 | €247,155 | €243,555 | -€3,600 | -1.5% |
| Amounts payable within one year | 42/48 | €36,474 | €169,254 | +€132,780 | +364.0% |
| Financial debts | 43 | - | €62,466 | +€62,466 | |
| Other loans | 439 | - | €62,466 | +€62,466 | |
| Trade debts | 44 | €9,546 | €58,716 | +€49,170 | +515.1% |
| Suppliers | 440/4 | €9,546 | €58,716 | +€49,170 | +515.1% |
| Taxes, remuneration and social security | 45 | €2,928 | €6,840 | +€3,912 | +133.6% |
| Taxes | 450/3 | €2,928 | €6,840 | +€3,912 | +133.6% |
| Other amounts payable | 47/48 | €24,000 | €41,231 | +€17,231 | +71.8% |
| Remuneration, social security and pensions | 62 | €1,683 | €1,263 | -€421 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,794 | €7,934 | +€5,140 | +184.0% |
| Other operating charges | 640/8 | €8,475 | €6,235 | -€2,240 | -26.4% |
| Gross operating margin | 9900 | €18,939 | €28,776 | +€9,837 | +51.9% |
| Operating profit (loss) | 9901 | €5,986 | €13,344 | +€7,358 | +122.9% |
| Financial income | 75/76B | €0 | €484 | +€484 | +403608.3% |
| Recurring financial income | 75 | €0 | €484 | +€484 | +403608.3% |
| Financial charges | 65/66B | €3,229 | €481 | -€2,748 | -85.1% |
| Recurring financial charges | 65 | €3,229 | €481 | -€2,748 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €2,757 | €13,347 | +€10,590 | +384.0% |
| Income taxes | 67/77 | €633 | €2,847 | +€2,215 | +350.1% |
| Profit (loss) for the period | 9904 | €2,125 | €10,500 | +€8,375 | +394.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,125 | €10,500 | +€8,375 | +394.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.