GARAGE GUY: 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 GUY
Largest movements
- Tangible fixed assets +€11,596
up €11,596 (+19.2%), from €60,491 to €72,086
of which Furniture and vehicles: +€11,415
- Deferred charges and accrued income +€8,335
up €8,335, from €0 to €8,335
- Cash -€6,852
down €6,852 (-27.1%), from €25,323 to €18,471
mainly Investment in fixed assets (net) (-€29,283) and Debts after one year (-€12,790)
- Receivables within one year -€5,119
down €5,119 (-36.8%), from €13,899 to €8,780
of which Trade receivables: -€3,093
- Debts after one year -€12,790
down €12,790 (-34.6%), from €36,966 to €24,176
- Reserves +€11,799
up €11,799 (+27.5%), from €42,974 to €54,773
- Tax, wage and social debts +€6,549
up €6,549 (+114.4%), from €5,723 to €12,272
of which Taxes: +€4,627
- Trade debts +€1,965
up €1,965 (+44.8%), from €4,389 to €6,354
- Other operating charges -€6,025
down €6,025 (-80.1%), from €7,522 to €1,497
- Depreciation +€5,010
up €5,010 (+39.5%), from €12,678 to €17,687
- Gross operating margin +€2,535
up €2,535 (+5.9%), from €42,615 to €45,149
- Financial income -€771
down €771 (-90.4%), from €852 to €82
- Taxes +€544
up €544 (+9.9%), from €5,499 to €6,043
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.
Cash bridge derived
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 | €100,713 | €108,672 | +€7,959 | +7.9% |
| Fixed assets | 21/28 | €61,491 | €73,086 | +€11,596 | +18.9% |
| Tangible fixed assets | 22/27 | €60,491 | €72,086 | +€11,596 | +19.2% |
| Plant, machinery and equipment | 23 | €4,306 | €4,486 | +€180 | +4.2% |
| Furniture and vehicles | 24 | €56,185 | €67,600 | +€11,415 | +20.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €39,222 | €35,585 | -€3,637 | -9.3% |
| Amounts receivable within one year | 40/41 | €13,899 | €8,780 | -€5,119 | -36.8% |
| Trade receivables | 40 | €7,415 | €4,322 | -€3,093 | -41.7% |
| Other amounts receivable | 41 | €6,484 | €4,458 | -€2,026 | -31.2% |
| Cash at bank and in hand | 54/58 | €25,323 | €18,471 | -€6,852 | -27.1% |
| Deferred charges and accrued income | 490/1 | €0 | €8,335 | +€8,335 | |
| Total equity and liabilities | 10/49 | €100,713 | €108,672 | +€7,959 | +7.9% |
| Equity | 10/15 | €40,448 | €52,247 | +€11,799 | +29.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,974 | €54,773 | +€11,799 | +27.5% |
| Distributable reserves | 133 | €42,974 | €54,773 | +€11,799 | +27.5% |
| Profit (loss) carried forward | 14 | -€4,527 | -€4,527 | = | 0.0% |
| Amounts payable | 17/49 | €60,265 | €56,425 | -€3,840 | -6.4% |
| Amounts payable after more than one year | 17 | €36,966 | €24,176 | -€12,790 | -34.6% |
| Financial debts | 170/4 | €36,966 | €24,176 | -€12,790 | -34.6% |
| Amounts payable within one year | 42/48 | €23,299 | €32,249 | +€8,950 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €12,329 | €12,790 | +€461 | +3.7% |
| Trade debts | 44 | €4,389 | €6,354 | +€1,965 | +44.8% |
| Suppliers | 440/4 | €4,389 | €6,354 | +€1,965 | +44.8% |
| Taxes, remuneration and social security | 45 | €5,723 | €12,272 | +€6,549 | +114.4% |
| Taxes | 450/3 | €5,723 | €10,350 | +€4,627 | +80.9% |
| Remuneration and social security | 454/9 | - | €1,922 | +€1,922 | |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Non-recurring operating income | 76A | €9,313 | €0 | -€9,313 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,678 | €17,687 | +€5,010 | +39.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €350 | €0 | -€350 | -100.0% |
| Other operating charges | 640/8 | €7,522 | €1,497 | -€6,025 | -80.1% |
| Non-recurring operating charges | 66A | - | €2,742 | +€2,742 | |
| Gross operating margin | 9900 | €42,615 | €45,149 | +€2,535 | +5.9% |
| Operating profit (loss) | 9901 | €22,065 | €23,223 | +€1,159 | +5.3% |
| Financial income | 75/76B | €852 | €82 | -€771 | -90.4% |
| Recurring financial income | 75 | €852 | €82 | -€771 | -90.4% |
| Financial charges | 65/66B | €1,573 | €1,841 | +€267 | +17.0% |
| Recurring financial charges | 65 | €1,573 | €1,841 | +€267 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €21,344 | €21,464 | +€121 | +0.6% |
| Income taxes | 67/77 | €5,499 | €6,043 | +€544 | +9.9% |
| Profit (loss) for the period | 9904 | €15,845 | €15,421 | -€424 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,845 | €15,421 | -€424 | -2.7% |
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 11 October 2026 via checked.be.