GARAGE JANNIS: 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 JANNIS
Largest movements
- Cash -€21,650
down €21,650 (-62.1%), from €34,870 to €13,221
mainly Tax, wage and social debts (-€23,790) and Other debts (-€22,626)
- Stocks and contracts -€17,000
down €17,000 (-100%), from €17,000 to €0
- Tax, wage and social debts -€23,790
down €23,790 (-50.3%), from €47,332 to €23,542
- Other debts -€22,626
down €22,626 (-53.0%), from €42,687 to €20,061
- Provisions +€15,111
new in 2025: €15,111
- Profit (loss) carried forward -€7,044
new in 2025: -€7,044
- Gross operating margin -€60,497
down €60,497 (-95.0%), from €63,672 to €3,174
- Taxes -€22,663
down €22,663 (-98.1%), from €23,103 to €440
- Other operating charges +€7,875
up €7,875 (+608%), from €1,296 to €9,171
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 | €498,189 | €459,652 | -€38,537 | -7.7% |
| Fixed assets | 21/28 | €440,372 | €440,372 | = | 0.0% |
| Tangible fixed assets | 22/27 | €440,372 | €440,372 | = | 0.0% |
| Land and buildings | 22 | €440,372 | €440,372 | = | 0.0% |
| Current assets | 29/58 | €57,817 | €19,281 | -€38,537 | -66.7% |
| Stocks and contracts in progress | 3 | €17,000 | €0 | -€17,000 | -100% |
| Stocks | 30/36 | €17,000 | €0 | -€17,000 | -100% |
| Amounts receivable within one year | 40/41 | €5,947 | €6,060 | +€113 | +1.9% |
| Trade receivables | 40 | €363 | €0 | -€363 | -100% |
| Other amounts receivable | 41 | €5,584 | €6,060 | +€476 | +8.5% |
| Cash at bank and in hand | 54/58 | €34,870 | €13,221 | -€21,650 | -62.1% |
| Total equity and liabilities | 10/49 | €498,189 | €459,652 | -€38,537 | -7.7% |
| Equity | 10/15 | €407,655 | €400,611 | -€7,044 | -1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €389,063 | €389,063 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,473 | €74,473 | = | 0.0% |
| Distributable reserves | 133 | €314,590 | €314,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,044 | -€7,044 | |
| Provisions and deferred taxes | 16 | - | €15,111 | +€15,111 | |
| Provisions for liabilities and charges | 160/5 | - | €15,111 | +€15,111 | |
| Other liabilities and charges | 164/5 | - | €15,111 | +€15,111 | |
| Amounts payable | 17/49 | €90,534 | €43,930 | -€46,604 | -51.5% |
| Amounts payable within one year | 42/48 | €90,534 | €43,930 | -€46,604 | -51.5% |
| Trade debts | 44 | €515 | €327 | -€188 | -36.5% |
| Suppliers | 440/4 | €515 | €327 | -€188 | -36.5% |
| Taxes, remuneration and social security | 45 | €47,332 | €23,542 | -€23,790 | -50.3% |
| Taxes | 450/3 | €47,332 | €23,542 | -€23,790 | -50.3% |
| Other amounts payable | 47/48 | €42,687 | €20,061 | -€22,626 | -53.0% |
| Other operating charges | 640/8 | €1,296 | €9,171 | +€7,875 | +608% |
| Gross operating margin | 9900 | €63,672 | €3,174 | -€60,497 | -95.0% |
| Operating profit (loss) | 9901 | €62,376 | -€5,997 | -€68,373 | |
| Financial income | 75/76B | €40 | €0 | -€40 | -100% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100% |
| Financial charges | 65/66B | €787 | €608 | -€179 | -22.7% |
| Recurring financial charges | 65 | €787 | €608 | -€179 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €61,629 | -€6,604 | -€68,233 | |
| Income taxes | 67/77 | €23,103 | €440 | -€22,663 | -98.1% |
| Profit (loss) for the period | 9904 | €38,526 | -€7,044 | -€45,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,526 | -€7,044 | -€45,570 |
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 31 October 2026 via checked.be.