GARAGE JOHAN: 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 JOHAN
Largest movements
- Tangible fixed assets -€39,279
down €39,279 (-61.0%), from €64,370 to €25,091
of which Furniture and vehicles: -€43,348
- Cash +€25,553
up €25,553 (+17.6%), from €144,808 to €170,361
mainly Investment in fixed assets (net) (+€33,257) and Net result for the year (+€18,259)
- Stocks and contracts +€25,254
up €25,254 (+152%), from €16,584 to €41,839
- Receivables within one year +€19,439
up €19,439 (+156%), from €12,428 to €31,866
of which Trade receivables: +€14,744
- Other debts +€15,000
new in 2025: €15,000
- Trade debts +€8,558
up €8,558 (+144%), from €5,940 to €14,498
- Tax, wage and social debts +€3,410
up €3,410 (+38.5%), from €8,861 to €12,270
of which Taxes: +€2,073
- Profit (loss) carried forward +€3,259
up €3,259 (+1.5%), from €220,688 to €223,947
- Gross operating margin -€16,317
down €16,317 (-18.5%), from €88,316 to €72,000
- Depreciation -€13,568
down €13,568 (-69.3%), from €19,589 to €6,022
- Other operating charges +€12,358
up €12,358 (+215%), from €5,738 to €18,097
- Staff costs -€10,469
down €10,469 (-27.5%), from €38,093 to €27,624
- Financial charges -€4,355
down €4,355, from €4,207 to -€148
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 | €243,548 | €273,775 | +€30,227 | +12.4% |
| Fixed assets | 21/28 | €64,370 | €25,091 | -€39,279 | -61.0% |
| Tangible fixed assets | 22/27 | €64,370 | €25,091 | -€39,279 | -61.0% |
| Land and buildings | 22 | €18,810 | €16,247 | -€2,564 | -13.6% |
| Plant, machinery and equipment | 23 | €2,060 | €8,692 | +€6,632 | +322% |
| Furniture and vehicles | 24 | €43,500 | €152 | -€43,348 | -99.7% |
| Current assets | 29/58 | €179,179 | €248,684 | +€69,506 | +38.8% |
| Stocks and contracts in progress | 3 | €16,584 | €41,839 | +€25,254 | +152% |
| Stocks | 30/36 | €16,584 | €41,839 | +€25,254 | +152% |
| Amounts receivable within one year | 40/41 | €12,428 | €31,866 | +€19,439 | +156% |
| Trade receivables | 40 | €12,428 | €27,171 | +€14,744 | +119% |
| Other amounts receivable | 41 | €0 | €4,695 | +€4,695 | |
| Cash at bank and in hand | 54/58 | €144,808 | €170,361 | +€25,553 | +17.6% |
| Deferred charges and accrued income | 490/1 | €5,358 | €4,618 | -€740 | -13.8% |
| Total equity and liabilities | 10/49 | €243,548 | €273,775 | +€30,227 | +12.4% |
| Equity | 10/15 | €228,748 | €232,007 | +€3,259 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,688 | €223,947 | +€3,259 | +1.5% |
| Amounts payable | 17/49 | €14,800 | €41,768 | +€26,968 | +182% |
| Amounts payable within one year | 42/48 | €14,800 | €41,768 | +€26,968 | +182% |
| Trade debts | 44 | €5,940 | €14,498 | +€8,558 | +144% |
| Suppliers | 440/4 | €5,940 | €14,498 | +€8,558 | +144% |
| Taxes, remuneration and social security | 45 | €8,861 | €12,270 | +€3,410 | +38.5% |
| Taxes | 450/3 | €7,241 | €9,314 | +€2,073 | +28.6% |
| Remuneration and social security | 454/9 | €1,619 | €2,956 | +€1,337 | +82.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €38,093 | €27,624 | -€10,469 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,589 | €6,022 | -€13,568 | -69.3% |
| Other operating charges | 640/8 | €5,738 | €18,097 | +€12,358 | +215% |
| Gross operating margin | 9900 | €88,316 | €72,000 | -€16,317 | -18.5% |
| Operating profit (loss) | 9901 | €24,896 | €20,257 | -€4,638 | -18.6% |
| Financial income | 75/76B | €1,972 | €668 | -€1,304 | -66.1% |
| Recurring financial income | 75 | €1,972 | €668 | -€1,304 | -66.1% |
| Financial charges | 65/66B | €4,207 | -€148 | -€4,355 | |
| Recurring financial charges | 65 | €4,207 | -€148 | -€4,355 | |
| Profit (loss) for the period before taxes | 9903 | €22,660 | €21,074 | -€1,587 | -7.0% |
| Income taxes | 67/77 | €6,574 | €2,815 | -€3,759 | -57.2% |
| Profit (loss) for the period | 9904 | €16,087 | €18,259 | +€2,172 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,087 | €18,259 | +€2,172 | +13.5% |
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 19 October 2026 via checked.be.