GARAGE FRANCQ: 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 FRANCQ
Largest movements
- Cash -€33,301
down €33,301 (-20.9%), from €159,510 to €126,209
mainly Trade debts (-€36,678) and Contributions, distributions and other (-€20,000)
- Receivables within one year -€13,138
down €13,138 (-79.0%), from €16,627 to €3,489
of which Trade receivables: -€13,148
- Trade debts -€36,678
down €36,678 (-94.6%), from €38,760 to €2,082
- Profit (loss) carried forward -€14,709
down €14,709 (-14.8%), from €99,380 to €84,670
- Other debts +€8,000
up €8,000 (+31.3%), from €25,544 to €33,544
- Tax, wage and social debts -€1,862
down €1,862 (-59.8%), from €3,115 to €1,253
- Turnover -€228,808
no longer reported in 2025 (was €228,808)
- Purchases and services -€191,966
no longer reported in 2025 (was €191,966)
- Gross operating margin -€21,544
down €21,544 (-58.5%), from €36,842 to €15,298
- Depreciation -€3,510
no longer reported in 2025 (was €3,510)
- Taxes -€2,822
down €2,822 (-26.9%), from €10,480 to €7,658
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 | €184,309 | €139,060 | -€45,249 | -24.6% |
| Current assets | 29/58 | €184,309 | €139,060 | -€45,249 | -24.6% |
| Stocks and contracts in progress | 3 | €8,172 | €9,363 | +€1,190 | +14.6% |
| Stocks | 30/36 | €8,172 | €9,363 | +€1,190 | +14.6% |
| Amounts receivable within one year | 40/41 | €16,627 | €3,489 | -€13,138 | -79.0% |
| Trade receivables | 40 | €16,627 | €3,479 | -€13,148 | -79.1% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €159,510 | €126,209 | -€33,301 | -20.9% |
| Total equity and liabilities | 10/49 | €184,309 | €139,060 | -€45,249 | -24.6% |
| Equity | 10/15 | €116,890 | €102,180 | -€14,709 | -12.6% |
| Contributions | 10/11 | €15,650 | €15,650 | = | 0.0% |
| Capital | 10 | €15,625 | €15,625 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,975 | €2,975 | = | 0.0% |
| Contributions outside capital | 11 | €25 | €25 | = | 0.0% |
| Share premium | 1100/10 | €25 | €25 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,380 | €84,670 | -€14,709 | -14.8% |
| Amounts payable | 17/49 | €67,419 | €36,880 | -€30,540 | -45.3% |
| Amounts payable within one year | 42/48 | €67,419 | €36,880 | -€30,540 | -45.3% |
| Trade debts | 44 | €38,760 | €2,082 | -€36,678 | -94.6% |
| Suppliers | 440/4 | €38,760 | €2,082 | -€36,678 | -94.6% |
| Taxes, remuneration and social security | 45 | €3,115 | €1,253 | -€1,862 | -59.8% |
| Taxes | 450/3 | €3,115 | €1,253 | -€1,862 | -59.8% |
| Other amounts payable | 47/48 | €25,544 | €33,544 | +€8,000 | +31.3% |
| Turnover | 70 | €228,808 | - | -€228,808 | |
| Non-recurring operating income | 76A | - | €2,777 | +€2,777 | |
| Goods, raw materials, services and sundry goods | 60/61 | €191,966 | - | -€191,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,510 | - | -€3,510 | |
| Other operating charges | 640/8 | €1,179 | €1,333 | +€154 | +13.0% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €36,842 | €15,298 | -€21,544 | -58.5% |
| Operating profit (loss) | 9901 | €32,152 | €13,902 | -€18,251 | -56.8% |
| Financial income | 75/76B | €29 | €19 | -€10 | -34.0% |
| Recurring financial income | 75 | €29 | €19 | -€10 | -34.0% |
| Financial charges | 65/66B | €845 | €972 | +€127 | +15.0% |
| Recurring financial charges | 65 | €845 | €972 | +€127 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €31,336 | €12,949 | -€18,387 | -58.7% |
| Income taxes | 67/77 | €10,480 | €7,658 | -€2,822 | -26.9% |
| Profit (loss) for the period | 9904 | €20,856 | €5,291 | -€15,566 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,856 | €5,291 | -€15,566 | -74.6% |
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 28 October 2026 via checked.be.