GARAGE G. BOTTA: 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 G. BOTTA
Largest movements
- Stocks and contracts -€95,462
down €95,462 (-22.9%), from €416,163 to €320,701
- Tangible fixed assets -€45,985
down €45,985 (-11.1%), from €413,282 to €367,297
of which Land and buildings: -€40,700
- Receivables within one year +€37,998
up €37,998 (+142%), from €26,700 to €64,698
of which Trade receivables: +€27,835
- Cash -€23,059
down €23,059 (-17.5%), from €131,984 to €108,925
mainly Trade debts (-€56,231) and Receivables within one year (-€37,998)
- Trade debts -€56,231
down €56,231 (-83.0%), from €67,710 to €11,479
- Tax, wage and social debts -€25,036
down €25,036 (-27.6%), from €90,552 to €65,516
of which Remuneration and social security: -€12,804
- Debts after one year -€21,277
down €21,277 (-6.6%), from €321,277 to €300,000
- Current portion of long-term debt -€18,275
down €18,275 (-38.6%), from €47,299 to €29,024
- Staff costs -€23,362
down €23,362 (-4.8%), from €482,036 to €458,674
- Gross operating margin -€7,687
down €7,687 (-1.4%), from €538,420 to €530,733
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 | €988,129 | €861,621 | -€126,508 | -12.8% |
| Fixed assets | 21/28 | €413,282 | €367,297 | -€45,985 | -11.1% |
| Tangible fixed assets | 22/27 | €413,282 | €367,297 | -€45,985 | -11.1% |
| Land and buildings | 22 | €396,390 | €355,690 | -€40,700 | -10.3% |
| Plant, machinery and equipment | 23 | €8,456 | €6,248 | -€2,208 | -26.1% |
| Furniture and vehicles | 24 | €8,436 | €5,359 | -€3,077 | -36.5% |
| Current assets | 29/58 | €574,847 | €494,324 | -€80,523 | -14.0% |
| Stocks and contracts in progress | 3 | €416,163 | €320,701 | -€95,462 | -22.9% |
| Stocks | 30/36 | €416,163 | €320,701 | -€95,462 | -22.9% |
| Amounts receivable within one year | 40/41 | €26,700 | €64,698 | +€37,998 | +142% |
| Trade receivables | 40 | €25,446 | €53,281 | +€27,835 | +109% |
| Other amounts receivable | 41 | €1,254 | €11,417 | +€10,163 | +810% |
| Cash at bank and in hand | 54/58 | €131,984 | €108,925 | -€23,059 | -17.5% |
| Total equity and liabilities | 10/49 | €988,129 | €861,621 | -€126,508 | -12.8% |
| Equity | 10/15 | €460,451 | €453,832 | -€6,619 | -1.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €160,451 | €153,832 | -€6,619 | -4.1% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €130,451 | €123,832 | -€6,619 | -5.1% |
| Amounts payable | 17/49 | €527,678 | €407,789 | -€119,889 | -22.7% |
| Amounts payable after more than one year | 17 | €321,277 | €300,000 | -€21,277 | -6.6% |
| Financial debts | 170/4 | €321,277 | €300,000 | -€21,277 | -6.6% |
| Amounts payable within one year | 42/48 | €205,561 | €106,019 | -€99,542 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €47,299 | €29,024 | -€18,275 | -38.6% |
| Trade debts | 44 | €67,710 | €11,479 | -€56,231 | -83.0% |
| Suppliers | 440/4 | €67,710 | €11,479 | -€56,231 | -83.0% |
| Taxes, remuneration and social security | 45 | €90,552 | €65,516 | -€25,036 | -27.6% |
| Taxes | 450/3 | €28,576 | €16,344 | -€12,232 | -42.8% |
| Remuneration and social security | 454/9 | €61,976 | €49,172 | -€12,804 | -20.7% |
| Accrued charges and deferred income | 492/3 | €840 | €1,770 | +€930 | +111% |
| Remuneration, social security and pensions | 62 | €482,036 | €458,674 | -€23,362 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,342 | €46,307 | -€35 | -0.1% |
| Gross operating margin | 9900 | €538,420 | €530,733 | -€7,687 | -1.4% |
| Operating profit (loss) | 9901 | €10,042 | €25,752 | +€15,710 | +156% |
| Financial income | 75/76B | €3,650 | €4,908 | +€1,258 | +34.5% |
| Recurring financial income | 75 | €3,650 | €3,732 | +€82 | +2.2% |
| Non-recurring financial income | 76B | - | €1,176 | +€1,176 | |
| Financial charges | 65/66B | €40,461 | €37,279 | -€3,182 | -7.9% |
| Recurring financial charges | 65 | €40,461 | €37,279 | -€3,182 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,769 | -€6,619 | +€20,150 | +75.3% |
| Income taxes | 67/77 | €2,507 | - | -€2,507 | |
| Profit (loss) for the period | 9904 | -€29,276 | -€6,619 | +€22,657 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,276 | -€6,619 | +€22,657 | +77.4% |
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.