Garage Goppel: 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 Goppel
Largest movements
- Cash +€17,187
up €17,187 (+27.9%), from €61,516 to €78,703
mainly Depreciation (+€11,510) and Net result for the year (+€10,534)
- Tangible fixed assets -€11,510
down €11,510 (-43.1%), from €26,717 to €15,207
of which Plant, machinery and equipment: -€10,260
- Receivables within one year +€3,502
up €3,502 (+13.8%), from €25,398 to €28,900
of which Trade receivables: +€3,502
- Reserves +€9,000
up €9,000 (+19.1%), from €47,000 to €56,000
- Tax, wage and social debts -€3,635
down €3,635 (-9.8%), from €36,982 to €33,347
of which Taxes: -€2,435
- Trade debts +€3,027
up €3,027 (+51.7%), from €5,857 to €8,884
- Profit (loss) carried forward +€1,534
up €1,534 (+14.9%), from €10,314 to €11,849
- Gross operating margin -€9,852
down €9,852 (-25.8%), from €38,178 to €28,326
- Taxes -€3,668
down €3,668 (-48.9%), from €7,494 to €3,826
- Financial charges +€1,688
up €1,688 (+1,314%), from €129 to €1,817
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.
Derived cash bridge
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 | €119,453 | €128,954 | +€9,501 | +8.0% |
| Fixed assets | 21/28 | €26,717 | €15,207 | -€11,510 | -43.1% |
| Tangible fixed assets | 22/27 | €26,717 | €15,207 | -€11,510 | -43.1% |
| Plant, machinery and equipment | 23 | €25,467 | €15,207 | -€10,260 | -40.3% |
| Furniture and vehicles | 24 | €1,250 | - | -€1,250 | |
| Current assets | 29/58 | €92,736 | €113,747 | +€21,011 | +22.7% |
| Stocks and contracts in progress | 3 | €4,919 | €5,540 | +€622 | +12.6% |
| Stocks | 30/36 | €4,919 | €5,540 | +€622 | +12.6% |
| Amounts receivable within one year | 40/41 | €25,398 | €28,900 | +€3,502 | +13.8% |
| Trade receivables | 40 | €25,398 | €28,900 | +€3,502 | +13.8% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €61,516 | €78,703 | +€17,187 | +27.9% |
| Deferred charges and accrued income | 490/1 | €904 | €603 | -€300 | -33.2% |
| Total equity and liabilities | 10/49 | €119,453 | €128,954 | +€9,501 | +8.0% |
| Equity | 10/15 | €60,314 | €70,849 | +€10,534 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,000 | €56,000 | +€9,000 | +19.1% |
| Distributable reserves | 133 | €47,000 | €56,000 | +€9,000 | +19.1% |
| Profit (loss) carried forward | 14 | €10,314 | €11,849 | +€1,534 | +14.9% |
| Amounts payable | 17/49 | €59,139 | €58,105 | -€1,033 | -1.7% |
| Amounts payable within one year | 42/48 | €56,796 | €55,800 | -€996 | -1.8% |
| Financial debts | 43 | €1,318 | €64 | -€1,255 | -95.2% |
| Credit institutions | 430/8 | €1,318 | €64 | -€1,255 | -95.2% |
| Trade debts | 44 | €5,857 | €8,884 | +€3,027 | +51.7% |
| Suppliers | 440/4 | €5,857 | €8,884 | +€3,027 | +51.7% |
| Taxes, remuneration and social security | 45 | €36,982 | €33,347 | -€3,635 | -9.8% |
| Taxes | 450/3 | €17,582 | €15,147 | -€2,435 | -13.8% |
| Remuneration and social security | 454/9 | €19,400 | €18,200 | -€1,200 | -6.2% |
| Other amounts payable | 47/48 | €12,638 | €13,504 | +€866 | +6.9% |
| Accrued charges and deferred income | 492/3 | €2,343 | €2,306 | -€37 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,752 | €11,510 | -€242 | -2.1% |
| Other operating charges | 640/8 | €524 | €669 | +€145 | +27.8% |
| Gross operating margin | 9900 | €38,178 | €28,326 | -€9,852 | -25.8% |
| Operating profit (loss) | 9901 | €25,903 | €16,146 | -€9,756 | -37.7% |
| Financial income | 75/76B | €51 | €30 | -€20 | -40.4% |
| Recurring financial income | 75 | €51 | €30 | -€20 | -40.4% |
| Financial charges | 65/66B | €129 | €1,817 | +€1,688 | +1,314% |
| Recurring financial charges | 65 | €129 | €1,817 | +€1,688 | +1,314% |
| Profit (loss) for the period before taxes | 9903 | €25,825 | €14,360 | -€11,465 | -44.4% |
| Income taxes | 67/77 | €7,494 | €3,826 | -€3,668 | -48.9% |
| Profit (loss) for the period | 9904 | €18,331 | €10,534 | -€7,797 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,331 | €10,534 | -€7,797 | -42.5% |
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 28 October 2026 via checked.be.