GARAGE HALLAERT: 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 HALLAERT
Largest movements
- Receivables within one year +€108,013
up €108,013 (+2,020%), from €5,348 to €113,361
- Stocks and contracts -€51,750
down €51,750 (-10.8%), from €477,253 to €425,503
- Tangible fixed assets -€9,406
down €9,406 (-20.9%), from €44,905 to €35,498
- Cash -€6,433
down €6,433 (-28.8%), from €22,341 to €15,908
mainly Receivables within one year (-€108,013) and Current portion of long-term debt (-€76,510)
- Trade debts +€113,281
up €113,281 (+62.5%), from €181,328 to €294,609
- Current portion of long-term debt -€76,510
down €76,510 (-96.2%), from €79,538 to €3,029
- Tax, wage and social debts -€31,078
down €31,078 (-83.0%), from €37,464 to €6,386
of which Taxes: -€29,982
- Other debts +€25,197
up €25,197 (+33.4%), from €75,395 to €100,592
- Debts after one year +€8,990
up €8,990 (+1,489%), from €604 to €9,594
- Gross operating margin -€103,010
down €103,010 (-60.7%), from €169,701 to €66,691
- Write-downs -€26,845
down €26,845 (-92.4%), from €29,050 to €2,205
- Taxes -€24,409
down €24,409 (-96.1%), from €25,403 to €994
- Other operating charges +€2,640
up €2,640 (+147%), from €1,792 to €4,432
- Depreciation -€2,599
down €2,599 (-15.8%), from €16,464 to €13,864
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 | €551,349 | €590,711 | +€39,362 | +7.1% |
| Fixed assets | 21/28 | €45,424 | €35,758 | -€9,666 | -21.3% |
| Intangible fixed assets | 21 | €519 | €259 | -€260 | -50.1% |
| Tangible fixed assets | 22/27 | €44,905 | €35,498 | -€9,406 | -20.9% |
| Plant, machinery and equipment | 23 | €24,427 | €23,459 | -€969 | -4.0% |
| Furniture and vehicles | 24 | €4,156 | €125 | -€4,031 | -97.0% |
| Other tangible fixed assets | 26 | €16,321 | €11,915 | -€4,407 | -27.0% |
| Current assets | 29/58 | €505,925 | €554,954 | +€49,028 | +9.7% |
| Stocks and contracts in progress | 3 | €477,253 | €425,503 | -€51,750 | -10.8% |
| Stocks | 30/36 | €477,253 | €425,503 | -€51,750 | -10.8% |
| Amounts receivable within one year | 40/41 | €5,348 | €113,361 | +€108,013 | +2,020% |
| Trade receivables | 40 | €5,348 | €113,361 | +€108,013 | +2,020% |
| Cash at bank and in hand | 54/58 | €22,341 | €15,908 | -€6,433 | -28.8% |
| Deferred charges and accrued income | 490/1 | €983 | €182 | -€801 | -81.5% |
| Total equity and liabilities | 10/49 | €551,349 | €590,711 | +€39,362 | +7.1% |
| Equity | 10/15 | €152,020 | €151,502 | -€518 | -0.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €121,033 | €120,515 | -€518 | -0.4% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €117,935 | €117,417 | -€518 | -0.4% |
| Amounts payable | 17/49 | €399,329 | €439,209 | +€39,880 | +10.0% |
| Amounts payable after more than one year | 17 | €604 | €9,594 | +€8,990 | +1,489% |
| Financial debts | 170/4 | €604 | €9,594 | +€8,990 | +1,489% |
| Amounts payable within one year | 42/48 | €398,725 | €429,615 | +€30,890 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €79,538 | €3,029 | -€76,510 | -96.2% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €181,328 | €294,609 | +€113,281 | +62.5% |
| Suppliers | 440/4 | €181,328 | €294,609 | +€113,281 | +62.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €37,464 | €6,386 | -€31,078 | -83.0% |
| Taxes | 450/3 | €34,594 | €4,611 | -€29,982 | -86.7% |
| Remuneration and social security | 454/9 | €2,871 | €1,775 | -€1,096 | -38.2% |
| Other amounts payable | 47/48 | €75,395 | €100,592 | +€25,197 | +33.4% |
| Remuneration, social security and pensions | 62 | €38,981 | €40,668 | +€1,686 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,464 | €13,864 | -€2,599 | -15.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,050 | €2,205 | -€26,845 | -92.4% |
| Other operating charges | 640/8 | €1,792 | €4,432 | +€2,640 | +147% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €169,701 | €66,691 | -€103,010 | -60.7% |
| Operating profit (loss) | 9901 | €83,414 | €5,522 | -€77,892 | -93.4% |
| Financial income | 75/76B | €873 | €436 | -€437 | -50.0% |
| Recurring financial income | 75 | €873 | €436 | -€437 | -50.0% |
| Financial charges | 65/66B | €7,262 | €5,482 | -€1,780 | -24.5% |
| Recurring financial charges | 65 | €7,262 | €5,482 | -€1,780 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €77,025 | €476 | -€76,549 | -99.4% |
| Income taxes | 67/77 | €25,403 | €994 | -€24,409 | -96.1% |
| Profit (loss) for the period | 9904 | €51,622 | -€518 | -€52,140 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,622 | -€518 | -€52,140 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.