GARAGE GIANNI: what changed
GARAGE GIANNI
Largest movements
- Cash +€4,696
up €4,696 (+10.0%), from €47,053 to €51,750
mainly Net result for the year (+€6,387) and Receivables within one year (+€4,573)
- Receivables within one year -€4,573
down €4,573 (-56.3%), from €8,129 to €3,556
of which Other amounts receivable: -€4,233
- Tangible fixed assets +€3,649
up €3,649 (+23.0%), from €15,876 to €19,525
of which Plant, machinery and equipment: +€3,855
- Stocks and contracts +€984
up €984 (+18.0%), from €5,457 to €6,441
- Reserves +€5,000
up €5,000 (+49.7%), from €10,053 to €15,053
of which Distributable reserves: +€5,000
- Trade debts -€3,636
down €3,636 (-32.9%), from €11,047 to €7,411
- Tax, wage and social debts +€3,189
up €3,189 (+20.4%), from €15,659 to €18,848
of which Taxes: +€2,882
- Profit (loss) carried forward +€1,387
up €1,387 (+6.2%), from €22,340 to €23,727
- Accrued charges and deferred income -€1,104
down €1,104 (-38.0%), from €2,905 to €1,801
- Turnover -€24,464
down €24,464 (-11.7%), from €208,463 to €183,999
- Gross operating margin -€14,334
down €14,334 (-18.0%), from €79,789 to €65,454
- Purchases and services -€10,130
down €10,130 (-7.9%), from €128,674 to €118,544
- Staff costs -€4,042
down €4,042 (-7.9%), from €51,083 to €47,040
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,004 | €81,392 | +€4,388 | +5.7% |
| Fixed assets | 21/28 | €15,926 | €19,575 | +€3,649 | +22.9% |
| Tangible fixed assets | 22/27 | €15,876 | €19,525 | +€3,649 | +23.0% |
| Plant, machinery and equipment | 23 | €15,670 | €19,525 | +€3,855 | +24.6% |
| Furniture and vehicles | 24 | €206 | - | -€206 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €61,078 | €61,818 | +€739 | +1.2% |
| Stocks and contracts in progress | 3 | €5,457 | €6,441 | +€984 | +18.0% |
| Stocks | 30/36 | €5,457 | €6,441 | +€984 | +18.0% |
| Amounts receivable within one year | 40/41 | €8,129 | €3,556 | -€4,573 | -56.3% |
| Trade receivables | 40 | €3,852 | €3,512 | -€340 | -8.8% |
| Other amounts receivable | 41 | €4,277 | €44 | -€4,233 | -99.0% |
| Cash at bank and in hand | 54/58 | €47,053 | €51,750 | +€4,696 | +10.0% |
| Deferred charges and accrued income | 490/1 | €439 | €70 | -€368 | -83.9% |
| Total equity and liabilities | 10/49 | €77,004 | €81,392 | +€4,388 | +5.7% |
| Equity | 10/15 | €44,793 | €51,180 | +€6,387 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,053 | €15,053 | +€5,000 | +49.7% |
| Non-distributable reserves | 130/1 | €53 | €53 | = | 0.0% |
| Reserves not available under the articles | 1311 | €53 | €53 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Profit (loss) carried forward | 14 | €22,340 | €23,727 | +€1,387 | +6.2% |
| Amounts payable | 17/49 | €32,211 | €30,212 | -€1,999 | -6.2% |
| Amounts payable within one year | 42/48 | €29,306 | €28,411 | -€895 | -3.1% |
| Trade debts | 44 | €11,047 | €7,411 | -€3,636 | -32.9% |
| Suppliers | 440/4 | €11,047 | €7,411 | -€3,636 | -32.9% |
| Taxes, remuneration and social security | 45 | €15,659 | €18,848 | +€3,189 | +20.4% |
| Taxes | 450/3 | €7,604 | €10,486 | +€2,882 | +37.9% |
| Remuneration and social security | 454/9 | €8,055 | €8,362 | +€306 | +3.8% |
| Other amounts payable | 47/48 | €2,601 | €2,152 | -€448 | -17.2% |
| Accrued charges and deferred income | 492/3 | €2,905 | €1,801 | -€1,104 | -38.0% |
| Turnover | 70 | €208,463 | €183,999 | -€24,464 | -11.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,674 | €118,544 | -€10,130 | -7.9% |
| Remuneration, social security and pensions | 62 | €51,083 | €47,040 | -€4,042 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,965 | €4,016 | +€1,052 | +35.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €97 | €97 | = | 0.0% |
| Other operating charges | 640/8 | €686 | €885 | +€199 | +29.0% |
| Gross operating margin | 9900 | €79,789 | €65,454 | -€14,334 | -18.0% |
| Operating profit (loss) | 9901 | €24,958 | €13,416 | -€11,543 | -46.2% |
| Financial income | 75/76B | €55 | €1 | -€54 | -98.7% |
| Recurring financial income | 75 | €55 | €1 | -€54 | -98.7% |
| Financial charges | 65/66B | €779 | €829 | +€50 | +6.4% |
| Recurring financial charges | 65 | €779 | €829 | +€50 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €24,234 | €12,587 | -€11,647 | -48.1% |
| Income taxes | 67/77 | €7,604 | €6,200 | -€1,404 | -18.5% |
| Profit (loss) for the period | 9904 | €16,630 | €6,387 | -€10,243 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,630 | €6,387 | -€10,243 | -61.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.