GARAGE FABRY: 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 FABRY
Largest movements
- Tangible fixed assets -€6,091
down €6,091 (-3.3%), from €184,098 to €178,008
of which Other tangible fixed assets: -€12,944
- Cash +€3,635
up €3,635 (+73.8%), from €4,925 to €8,559
mainly Depreciation (+€37,876) and Provisions (+€9,206)
- Receivables within one year +€3,624
up €3,624 (+30.0%), from €12,072 to €15,696
of which Trade receivables: +€3,553
- Stocks and contracts +€3,390
up €3,390 (+34.7%), from €9,775 to €13,165
- Intangible fixed assets -€2,742
down €2,742 (-100%), from €2,742 to €0
- Tax, wage and social debts -€11,076
down €11,076 (-72.5%), from €15,269 to €4,193
- Provisions +€9,206
up €9,206 (+38.5%), from €23,928 to €33,133
- Current portion of long-term debt +€6,519
up €6,519 (+38.8%), from €16,811 to €23,330
- Debts after one year +€4,787
up €4,787 (+6.5%), from €73,774 to €78,561
- Trade debts -€4,676
down €4,676 (-66.4%), from €7,043 to €2,367
- Gross operating margin +€28,463
up €28,463 (+63.2%), from €45,062 to €73,524
- Financial charges +€26,650
up €26,650 (+1,394%), from €1,912 to €28,562
- Provisions -€14,722
down €14,722 (-61.5%), from €23,928 to €9,206
- Depreciation +€14,223
up €14,223 (+60.1%), from €23,653 to €37,876
- Write-downs -€6,527
down €6,527, from €1,500 to -€5,027
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 | €214,007 | €217,795 | +€3,788 | +1.8% |
| Fixed assets | 21/28 | €186,975 | €178,143 | -€8,833 | -4.7% |
| Intangible fixed assets | 21 | €2,742 | €0 | -€2,742 | -100% |
| Tangible fixed assets | 22/27 | €184,098 | €178,008 | -€6,091 | -3.3% |
| Land and buildings | 22 | €84,012 | €79,512 | -€4,500 | -5.4% |
| Plant, machinery and equipment | 23 | €28,667 | €45,061 | +€16,394 | +57.2% |
| Furniture and vehicles | 24 | €13,923 | €8,881 | -€5,041 | -36.2% |
| Other tangible fixed assets | 26 | €57,497 | €44,554 | -€12,944 | -22.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €27,032 | €39,652 | +€12,620 | +46.7% |
| Stocks and contracts in progress | 3 | €9,775 | €13,165 | +€3,390 | +34.7% |
| Stocks | 30/36 | €9,775 | €13,165 | +€3,390 | +34.7% |
| Amounts receivable within one year | 40/41 | €12,072 | €15,696 | +€3,624 | +30.0% |
| Trade receivables | 40 | €9,105 | €12,658 | +€3,553 | +39.0% |
| Other amounts receivable | 41 | €2,967 | €3,038 | +€71 | +2.4% |
| Cash at bank and in hand | 54/58 | €4,925 | €8,559 | +€3,635 | +73.8% |
| Deferred charges and accrued income | 490/1 | €261 | €2,232 | +€1,971 | +756% |
| Total equity and liabilities | 10/49 | €214,007 | €217,795 | +€3,788 | +1.8% |
| Equity | 10/15 | €62,129 | €58,508 | -€3,621 | -5.8% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €51,369 | €51,369 | = | 0.0% |
| Distributable reserves | 133 | €51,369 | €51,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,559 | -€62 | -€3,621 | |
| Provisions and deferred taxes | 16 | €23,928 | €33,133 | +€9,206 | +38.5% |
| Provisions for liabilities and charges | 160/5 | €23,928 | €33,133 | +€9,206 | +38.5% |
| Other liabilities and charges | 164/5 | €23,928 | €33,133 | +€9,206 | +38.5% |
| Amounts payable | 17/49 | €127,951 | €126,154 | -€1,797 | -1.4% |
| Amounts payable after more than one year | 17 | €73,774 | €78,561 | +€4,787 | +6.5% |
| Financial debts | 170/4 | €73,774 | €78,561 | +€4,787 | +6.5% |
| Amounts payable within one year | 42/48 | €39,622 | €29,889 | -€9,732 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €16,811 | €23,330 | +€6,519 | +38.8% |
| Trade debts | 44 | €7,043 | €2,367 | -€4,676 | -66.4% |
| Suppliers | 440/4 | €7,043 | €2,367 | -€4,676 | -66.4% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €15,269 | €4,193 | -€11,076 | -72.5% |
| Taxes | 450/3 | €15,269 | €4,193 | -€11,076 | -72.5% |
| Accrued charges and deferred income | 492/3 | €14,555 | €17,704 | +€3,149 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,653 | €37,876 | +€14,223 | +60.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,500 | -€5,027 | -€6,527 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €23,928 | €9,206 | -€14,722 | -61.5% |
| Other operating charges | 640/8 | €2,230 | €4,200 | +€1,971 | +88.4% |
| Gross operating margin | 9900 | €45,062 | €73,524 | +€28,463 | +63.2% |
| Operating profit (loss) | 9901 | -€6,249 | €27,269 | +€33,518 | |
| Financial income | 75/76B | €0 | €434 | +€434 | +1,084,025% |
| Recurring financial income | 75 | €0 | €434 | +€434 | +1,084,025% |
| Financial charges | 65/66B | €1,912 | €28,562 | +€26,650 | +1,394% |
| Recurring financial charges | 65 | €1,912 | €28,562 | +€26,650 | +1,394% |
| Profit (loss) for the period before taxes | 9903 | -€8,161 | -€859 | +€7,301 | +89.5% |
| Income taxes | 67/77 | €4,398 | €2,762 | -€1,636 | -37.2% |
| Profit (loss) for the period | 9904 | -€12,558 | -€3,621 | +€8,937 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,558 | -€3,621 | +€8,937 | +71.2% |
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 21 October 2026 via checked.be.