GARAGE MACQUOI: 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 MACQUOI
Largest movements
- Stocks and contracts +€66,690
up €66,690 (+24.9%), from €267,818 to €334,508
- Cash -€54,909
down €54,909 (-56.0%), from €97,987 to €43,079
mainly Trade debts (-€85,571) and Stocks and contracts (-€66,690)
- Receivables within one year -€27,710
down €27,710 (-60.9%), from €45,481 to €17,771
- Trade debts -€85,571
down €85,571 (-86.6%), from €98,850 to €13,279
- Reserves +€63,999
up €63,999 (+33.8%), from €189,255 to €253,254
of which Distributable reserves: +€63,999
- Accrued charges and deferred income +€5,582
up €5,582 (+146%), from €3,828 to €9,410
- Gross operating margin +€42,122
up €42,122 (+38.5%), from €109,346 to €151,468
- Taxes +€11,293
up €11,293 (+58.1%), from €19,427 to €30,720
- Financial charges +€3,458
up €3,458 (+84.3%), from €4,101 to €7,559
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 | €424,357 | €408,675 | -€15,682 | -3.7% |
| Fixed assets | 21/28 | €12,195 | €10,117 | -€2,079 | -17.0% |
| Tangible fixed assets | 22/27 | €12,195 | €10,117 | -€2,079 | -17.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,559 | €290 | -€1,269 | -81.4% |
| Other tangible fixed assets | 26 | €10,637 | €9,827 | -€810 | -7.6% |
| Current assets | 29/58 | €412,161 | €398,558 | -€13,603 | -3.3% |
| Stocks and contracts in progress | 3 | €267,818 | €334,508 | +€66,690 | +24.9% |
| Stocks | 30/36 | €267,818 | €334,508 | +€66,690 | +24.9% |
| Amounts receivable within one year | 40/41 | €45,481 | €17,771 | -€27,710 | -60.9% |
| Trade receivables | 40 | €45,481 | €17,771 | -€27,710 | -60.9% |
| Cash at bank and in hand | 54/58 | €97,987 | €43,079 | -€54,909 | -56.0% |
| Deferred charges and accrued income | 490/1 | €875 | €3,200 | +€2,325 | +266% |
| Total equity and liabilities | 10/49 | €424,357 | €408,675 | -€15,682 | -3.7% |
| Equity | 10/15 | €219,255 | €283,254 | +€63,999 | +29.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €189,255 | €253,254 | +€63,999 | +33.8% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €186,255 | €250,254 | +€63,999 | +34.4% |
| Amounts payable | 17/49 | €205,101 | €125,420 | -€79,681 | -38.8% |
| Amounts payable within one year | 42/48 | €201,273 | €116,010 | -€85,263 | -42.4% |
| Trade debts | 44 | €98,850 | €13,279 | -€85,571 | -86.6% |
| Suppliers | 440/4 | €98,850 | €13,279 | -€85,571 | -86.6% |
| Taxes, remuneration and social security | 45 | €21,931 | €20,756 | -€1,174 | -5.4% |
| Taxes | 450/3 | €14,166 | €12,681 | -€1,486 | -10.5% |
| Remuneration and social security | 454/9 | €7,764 | €8,076 | +€311 | +4.0% |
| Other amounts payable | 47/48 | €80,492 | €81,974 | +€1,482 | +1.8% |
| Accrued charges and deferred income | 492/3 | €3,828 | €9,410 | +€5,582 | +146% |
| Remuneration, social security and pensions | 62 | €43,828 | €45,278 | +€1,450 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,079 | €2,079 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,781 | €1,859 | +€78 | +4.4% |
| Gross operating margin | 9900 | €109,346 | €151,468 | +€42,122 | +38.5% |
| Operating profit (loss) | 9901 | €61,658 | €102,252 | +€40,594 | +65.8% |
| Financial income | 75/76B | €238 | €27 | -€211 | -88.9% |
| Recurring financial income | 75 | €238 | €27 | -€211 | -88.9% |
| Financial charges | 65/66B | €4,101 | €7,559 | +€3,458 | +84.3% |
| Recurring financial charges | 65 | €4,101 | €7,559 | +€3,458 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €57,795 | €94,719 | +€36,924 | +63.9% |
| Income taxes | 67/77 | €19,427 | €30,720 | +€11,293 | +58.1% |
| Profit (loss) for the period | 9904 | €38,368 | €63,999 | +€25,631 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,368 | €63,999 | +€25,631 | +66.8% |
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 30 October 2026 via checked.be.