GARAGE KASAP: 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 KASAP
Largest movements
- Receivables within one year -€13,114
down €13,114 (-53.2%), from €24,650 to €11,536
of which Trade receivables: -€18,114
- Cash -€9,084
down €9,084 (-69.0%), from €13,165 to €4,081
mainly Net result for the year (-€11,498) and Tax, wage and social debts (-€8,911)
- Stocks and contracts +€2,100
new in 2025: €2,100
- Tangible fixed assets +€611
up €611 (+12.9%), from €4,744 to €5,355
- Reserves -€11,498
down €11,498 (-58.8%), from €19,560 to €8,061
- Tax, wage and social debts -€8,911
down €8,911 (-86.5%), from €10,305 to €1,394
- Trade debts +€922
up €922 (+13.4%), from €6,894 to €7,816
- Gross operating margin -€17,013
down €17,013, from €3,281 to -€13,732
- Financial income +€7,781
up €7,781 (+3,884%), from €200 to €7,982
of which Financial income: +€7,781
- Taxes -€1,184
down €1,184 (-80.1%), from €1,478 to €295
- Financial charges -€530
down €530 (-48.4%), from €1,094 to €564
- Depreciation -€233
down €233 (-5.7%), from €4,122 to €3,889
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 | €42,958 | €23,472 | -€19,487 | -45.4% |
| Fixed assets | 21/28 | €5,144 | €5,755 | +€611 | +11.9% |
| Tangible fixed assets | 22/27 | €4,744 | €5,355 | +€611 | +12.9% |
| Furniture and vehicles | 24 | €4,744 | €5,355 | +€611 | +12.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €37,815 | €17,717 | -€20,098 | -53.1% |
| Stocks and contracts in progress | 3 | - | €2,100 | +€2,100 | |
| Stocks | 30/36 | - | €2,100 | +€2,100 | |
| Amounts receivable within one year | 40/41 | €24,650 | €11,536 | -€13,114 | -53.2% |
| Trade receivables | 40 | €24,650 | €6,536 | -€18,114 | -73.5% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €13,165 | €4,081 | -€9,084 | -69.0% |
| Total equity and liabilities | 10/49 | €42,958 | €23,472 | -€19,487 | -45.4% |
| Equity | 10/15 | €25,760 | €14,261 | -€11,498 | -44.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,560 | €8,061 | -€11,498 | -58.8% |
| Distributable reserves | 133 | €19,560 | €8,061 | -€11,498 | -58.8% |
| Amounts payable | 17/49 | €17,199 | €9,210 | -€7,989 | -46.4% |
| Amounts payable within one year | 42/48 | €17,199 | €9,210 | -€7,989 | -46.4% |
| Trade debts | 44 | €6,894 | €7,816 | +€922 | +13.4% |
| Suppliers | 440/4 | €6,894 | €7,816 | +€922 | +13.4% |
| Taxes, remuneration and social security | 45 | €10,305 | €1,394 | -€8,911 | -86.5% |
| Taxes | 450/3 | €10,305 | €1,394 | -€8,911 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,122 | €3,889 | -€233 | -5.7% |
| Other operating charges | 640/8 | €973 | €1,000 | +€27 | +2.8% |
| Gross operating margin | 9900 | €3,281 | -€13,732 | -€17,013 | |
| Operating profit (loss) | 9901 | -€1,814 | -€18,621 | -€16,807 | -927% |
| Financial income | 75/76B | €200 | €7,982 | +€7,781 | +3,884% |
| Recurring financial income | 75 | €200 | €7,982 | +€7,781 | +3,884% |
| Non-recurring financial income | 76B | €200 | €7,982 | +€7,781 | +3,884% |
| Financial charges | 65/66B | €1,094 | €564 | -€530 | -48.4% |
| Recurring financial charges | 65 | €1,094 | €564 | -€530 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,708 | -€11,204 | -€8,496 | -314% |
| Income taxes | 67/77 | €1,478 | €295 | -€1,184 | -80.1% |
| Profit (loss) for the period | 9904 | -€4,186 | -€11,498 | -€7,312 | -175% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,186 | -€11,498 | -€7,312 | -175% |
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 28 October 2026 via checked.be.