GARAGE KOHL: 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 KOHL
Largest movements
- Cash -€574,564
down €574,564 (-93.6%), from €613,856 to €39,292
mainly Receivables within one year (-€417,906) and Contributions, distributions and other (-€150,000)
- Receivables within one year +€417,906
up €417,906 (+368.2%), from €113,503 to €531,409
of which Trade receivables: +€389,417
- Financial fixed assets +€145,000
new in 2025: €145,000
- Current investments +€135,400
new in 2025: €135,400
- Stocks and contracts -€66,978
down €66,978 (-12.8%), from €522,302 to €455,324
- Reserves +€145,000
up €145,000 (+40.9%), from €354,155 to €499,155
of which Non-distributable reserves: +€145,000
- Other debts -€87,796
down €87,796 (-36.9%), from €237,796 to €150,000
- Gross operating margin +€66,977
up €66,977 (+10.8%), from €618,689 to €685,666
- Other operating charges -€27,469
down €27,469 (-63.9%), from €42,954 to €15,485
- Taxes +€23,739
up €23,739 (+30.6%), from €77,496 to €101,235
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.
Cash bridge derived
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 | €1,434,989 | €1,457,148 | +€22,159 | +1.5% |
| Fixed assets | 21/28 | €183,635 | €293,800 | +€110,164 | +60.0% |
| Intangible fixed assets | 21 | €576 | - | -€576 | |
| Tangible fixed assets | 22/27 | €183,059 | €148,800 | -€34,260 | -18.7% |
| Land and buildings | 22 | €56,686 | €49,576 | -€7,111 | -12.5% |
| Plant, machinery and equipment | 23 | €9,839 | €5,927 | -€3,913 | -39.8% |
| Furniture and vehicles | 24 | €76,383 | €58,108 | -€18,275 | -23.9% |
| Other tangible fixed assets | 26 | €40,151 | €35,189 | -€4,962 | -12.4% |
| Financial fixed assets | 28 | - | €145,000 | +€145,000 | |
| Current assets | 29/58 | €1,251,353 | €1,163,348 | -€88,005 | -7.0% |
| Stocks and contracts in progress | 3 | €522,302 | €455,324 | -€66,978 | -12.8% |
| Stocks | 30/36 | €522,302 | €455,324 | -€66,978 | -12.8% |
| Amounts receivable within one year | 40/41 | €113,503 | €531,409 | +€417,906 | +368.2% |
| Trade receivables | 40 | €89,852 | €479,269 | +€389,417 | +433.4% |
| Other amounts receivable | 41 | €23,652 | €52,140 | +€28,488 | +120.5% |
| Current investments | 50/53 | - | €135,400 | +€135,400 | |
| Cash at bank and in hand | 54/58 | €613,856 | €39,292 | -€574,564 | -93.6% |
| Deferred charges and accrued income | 490/1 | €1,692 | €1,923 | +€231 | +13.6% |
| Total equity and liabilities | 10/49 | €1,434,989 | €1,457,148 | +€22,159 | +1.5% |
| Equity | 10/15 | €745,220 | €877,677 | +€132,457 | +17.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €354,155 | €499,155 | +€145,000 | +40.9% |
| Non-distributable reserves | 130/1 | €1,900 | €146,900 | +€145,000 | +7631.6% |
| Reserves not available under the articles | 1311 | €1,900 | €146,900 | +€145,000 | +7631.6% |
| Distributable reserves | 133 | €352,255 | €352,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | €372,065 | €359,522 | -€12,543 | -3.4% |
| Amounts payable | 17/49 | €689,769 | €579,471 | -€110,298 | -16.0% |
| Amounts payable after more than one year | 17 | €18,629 | €8,933 | -€9,696 | -52.0% |
| Financial debts | 170/4 | €18,629 | €8,933 | -€9,696 | -52.0% |
| Amounts payable within one year | 42/48 | €661,327 | €570,529 | -€90,798 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €11,283 | €10,570 | -€713 | -6.3% |
| Trade debts | 44 | €374,169 | €366,663 | -€7,506 | -2.0% |
| Suppliers | 440/4 | €374,169 | €366,663 | -€7,506 | -2.0% |
| Taxes, remuneration and social security | 45 | €38,078 | €43,295 | +€5,218 | +13.7% |
| Taxes | 450/3 | €1,713 | €26,581 | +€24,868 | +1451.5% |
| Remuneration and social security | 454/9 | €36,365 | €16,714 | -€19,651 | -54.0% |
| Other amounts payable | 47/48 | €237,796 | €150,000 | -€87,796 | -36.9% |
| Accrued charges and deferred income | 492/3 | €9,813 | €9 | -€9,805 | -99.9% |
| Remuneration, social security and pensions | 62 | €255,492 | €252,888 | -€2,603 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,924 | €31,730 | -€5,194 | -14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,721 | - | -€3,721 | |
| Other operating charges | 640/8 | €42,954 | €15,485 | -€27,469 | -63.9% |
| Gross operating margin | 9900 | €618,689 | €685,666 | +€66,977 | +10.8% |
| Operating profit (loss) | 9901 | €279,598 | €385,563 | +€105,965 | +37.9% |
| Financial income | 75/76B | €2,761 | €4,295 | +€1,534 | +55.5% |
| Recurring financial income | 75 | €2,761 | €4,295 | +€1,534 | +55.5% |
| Financial charges | 65/66B | €2,397 | €6,166 | +€3,768 | +157.2% |
| Recurring financial charges | 65 | €2,397 | €6,166 | +€3,768 | +157.2% |
| Profit (loss) for the period before taxes | 9903 | €279,962 | €383,692 | +€103,730 | +37.1% |
| Income taxes | 67/77 | €77,496 | €101,235 | +€23,739 | +30.6% |
| Profit (loss) for the period | 9904 | €202,466 | €282,457 | +€79,991 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €202,466 | €282,457 | +€79,991 | +39.5% |
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 10 October 2026 via checked.be.