GARAGE LIBION: what changed
Two fiscal 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 LIBION
Largest movements
- Tangible fixed assets -€6,188
down €6,188 (-50.1%), from €12,362 to €6,174
- Cash +€4,470
up €4,470 (+19.1%), from €23,349 to €27,818
mainly Depreciation (+€6,188) and Net result for the year (+€6,116)
- Receivables within one year +€4,277
up €4,277 (+137.1%), from €3,120 to €7,397
- Stocks and contracts -€706
down €706 (-18.8%), from €3,761 to €3,054
- Profit (loss) carried forward +€6,116
up €6,116 (+37.5%), from €16,312 to €22,428
- Trade debts -€2,515
down €2,515 (-99.1%), from €2,539 to €24
- Tax, wage and social debts -€1,749
down €1,749 (-48.3%), from €3,620 to €1,871
- Staff costs -€669
no longer reported in 2025 (was €669)
- Gross operating margin +€581
up €581 (+3.7%), from €15,804 to €16,385
- Depreciation -€429
down €429 (-6.5%), from €6,617 to €6,188
- Other operating charges +€428
up €428 (+12.7%), from €3,379 to €3,807
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 | €42,925 | €44,777 | +€1,852 | +4.3% |
| Fixed assets | 21/28 | €12,696 | €6,508 | -€6,188 | -48.7% |
| Tangible fixed assets | 22/27 | €12,362 | €6,174 | -€6,188 | -50.1% |
| Plant, machinery and equipment | 23 | €12,362 | €6,174 | -€6,188 | -50.1% |
| Financial fixed assets | 28 | €334 | €334 | = | 0.0% |
| Current assets | 29/58 | €30,229 | €38,269 | +€8,040 | +26.6% |
| Stocks and contracts in progress | 3 | €3,761 | €3,054 | -€706 | -18.8% |
| Stocks | 30/36 | €3,761 | €3,054 | -€706 | -18.8% |
| Amounts receivable within one year | 40/41 | €3,120 | €7,397 | +€4,277 | +137.1% |
| Trade receivables | 40 | €3,120 | €7,397 | +€4,277 | +137.1% |
| Cash at bank and in hand | 54/58 | €23,349 | €27,818 | +€4,470 | +19.1% |
| Total equity and liabilities | 10/49 | €42,925 | €44,777 | +€1,852 | +4.3% |
| Equity | 10/15 | €36,767 | €42,882 | +€6,116 | +16.6% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Outside capital | 11 | €18,595 | €18,595 | = | 0.0% |
| Share premium | 1100/10 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,312 | €22,428 | +€6,116 | +37.5% |
| Amounts payable | 17/49 | €6,159 | €1,895 | -€4,264 | -69.2% |
| Amounts payable within one year | 42/48 | €6,159 | €1,895 | -€4,264 | -69.2% |
| Trade debts | 44 | €2,539 | €24 | -€2,515 | -99.1% |
| Suppliers | 440/4 | €2,539 | €24 | -€2,515 | -99.1% |
| Taxes, remuneration and social security | 45 | €3,620 | €1,871 | -€1,749 | -48.3% |
| Taxes | 450/3 | €3,620 | €1,871 | -€1,749 | -48.3% |
| Remuneration, social security and pensions | 62 | €669 | - | -€669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,617 | €6,188 | -€429 | -6.5% |
| Other operating charges | 640/8 | €3,379 | €3,807 | +€428 | +12.7% |
| Gross operating margin | 9900 | €15,804 | €16,385 | +€581 | +3.7% |
| Operating profit (loss) | 9901 | €5,139 | €6,390 | +€1,251 | +24.3% |
| Financial charges | 65/66B | €274 | €274 | +€1 | +0.2% |
| Recurring financial charges | 65 | €274 | €274 | +€1 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €4,866 | €6,116 | +€1,250 | +25.7% |
| Profit (loss) for the period | 9904 | €4,866 | €6,116 | +€1,250 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,866 | €6,116 | +€1,250 | +25.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.