GARAGE J.P.: 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 J.P.
Largest movements
- Cash -€400,936
down €400,936 (-89.6%), from €447,309 to €46,373
mainly Other debts (-€435,384) and Tax, wage and social debts (-€48,975)
- Receivables within one year -€18,394
down €18,394 (-21.7%), from €84,675 to €66,281
of which Trade receivables: -€18,704
- Other debts -€435,384
down €435,384 (-92.8%), from €469,385 to €34,000
- Trade debts +€61,975
up €61,975 (+794%), from €7,806 to €69,780
- Tax, wage and social debts -€48,975
down €48,975 (-80.2%), from €61,097 to €12,122
of which Taxes: -€58,218
- Reserves +€5,633
up €5,633 (+501%), from €1,124 to €6,757
- Staff costs +€93,682
new in 2025: €93,682
- Gross operating margin -€85,765
down €85,765 (-40.3%), from €212,687 to €126,923
- Taxes -€52,016
down €52,016 (-95.9%), from €54,222 to €2,205
- Depreciation -€2,686
down €2,686 (-33.7%), from €7,963 to €5,276
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 | €543,412 | €126,660 | -€416,751 | -76.7% |
| Fixed assets | 21/28 | €11,428 | €10,852 | -€576 | -5.0% |
| Tangible fixed assets | 22/27 | €11,428 | €10,852 | -€576 | -5.0% |
| Plant, machinery and equipment | 23 | €4,567 | €6,066 | +€1,499 | +32.8% |
| Furniture and vehicles | 24 | €861 | €313 | -€549 | -63.7% |
| Other tangible fixed assets | 26 | €6,000 | €4,474 | -€1,527 | -25.4% |
| Current assets | 29/58 | €531,983 | €115,808 | -€416,175 | -78.2% |
| Stocks and contracts in progress | 3 | - | €3,090 | +€3,090 | |
| Stocks | 30/36 | - | €3,090 | +€3,090 | |
| Amounts receivable within one year | 40/41 | €84,675 | €66,281 | -€18,394 | -21.7% |
| Trade receivables | 40 | €84,675 | €65,971 | -€18,704 | -22.1% |
| Other amounts receivable | 41 | - | €310 | +€310 | |
| Cash at bank and in hand | 54/58 | €447,309 | €46,373 | -€400,936 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €543,412 | €126,660 | -€416,751 | -76.7% |
| Equity | 10/15 | €5,124 | €10,757 | +€5,633 | +110% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,124 | €6,757 | +€5,633 | +501% |
| Distributable reserves | 133 | €1,124 | €6,757 | +€5,633 | +501% |
| Amounts payable | 17/49 | €538,288 | €115,903 | -€422,384 | -78.5% |
| Amounts payable within one year | 42/48 | €538,288 | €115,903 | -€422,384 | -78.5% |
| Trade debts | 44 | €7,806 | €69,780 | +€61,975 | +794% |
| Suppliers | 440/4 | €7,806 | €69,780 | +€61,975 | +794% |
| Taxes, remuneration and social security | 45 | €61,097 | €12,122 | -€48,975 | -80.2% |
| Taxes | 450/3 | €61,097 | €2,879 | -€58,218 | -95.3% |
| Remuneration and social security | 454/9 | - | €9,243 | +€9,243 | |
| Other amounts payable | 47/48 | €469,385 | €34,000 | -€435,384 | -92.8% |
| Remuneration, social security and pensions | 62 | - | €93,682 | +€93,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,963 | €5,276 | -€2,686 | -33.7% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €212,687 | €126,923 | -€85,765 | -40.3% |
| Operating profit (loss) | 9901 | €204,222 | €27,457 | -€176,765 | -86.6% |
| Financial income | 75/76B | €125 | €635 | +€510 | +407% |
| Recurring financial income | 75 | €125 | €635 | +€510 | +407% |
| Financial charges | 65/66B | €55 | €254 | +€199 | +363% |
| Recurring financial charges | 65 | €55 | €254 | +€199 | +363% |
| Profit (loss) for the period before taxes | 9903 | €204,293 | €27,838 | -€176,454 | -86.4% |
| Income taxes | 67/77 | €54,222 | €2,205 | -€52,016 | -95.9% |
| Profit (loss) for the period | 9904 | €150,071 | €25,633 | -€124,438 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €150,071 | €25,633 | -€124,438 | -82.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.