GARAGE Marc ANDRE: 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 Marc ANDRE
Largest movements
- Cash -€72,172
down €72,172 (-22.9%), from €315,763 to €243,591
mainly Trade debts (-€61,557) and Debts after one year (-€45,090)
- Tangible fixed assets -€13,962
down €13,962 (-2.5%), from €548,805 to €534,843
of which Land and buildings: -€27,502
- Trade debts -€61,557
down €61,557 (-73.8%), from €83,445 to €21,887
- Debts after one year -€45,090
down €45,090 (-39.2%), from €115,033 to €69,944
- Other debts +€19,659
up €19,659 (+17.7%), from €110,794 to €130,452
- Profit (loss) carried forward +€16,137
up €16,137 (+3.5%), from €455,919 to €472,056
- Tax, wage and social debts -€13,075
down €13,075 (-16.0%), from €81,856 to €68,781
of which Remuneration and social security: -€17,610
- Gross operating margin -€62,433
down €62,433 (-18.7%), from €333,195 to €270,763
- Taxes -€18,128
down €18,128 (-66.2%), from €27,398 to €9,269
- Staff costs +€16,840
up €16,840 (+10.7%), from €157,531 to €174,370
- Financial charges +€5,062
up €5,062 (+129%), from €3,926 to €8,988
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 | €1,114,235 | €1,041,243 | -€72,992 | -6.6% |
| Fixed assets | 21/28 | €550,584 | €538,092 | -€12,492 | -2.3% |
| Intangible fixed assets | 21 | €31 | - | -€31 | |
| Tangible fixed assets | 22/27 | €548,805 | €534,843 | -€13,962 | -2.5% |
| Land and buildings | 22 | €423,484 | €395,982 | -€27,502 | -6.5% |
| Plant, machinery and equipment | 23 | €25,719 | €54,477 | +€28,758 | +112% |
| Furniture and vehicles | 24 | €48,690 | €42,724 | -€5,966 | -12.3% |
| Other tangible fixed assets | 26 | €50,913 | €41,660 | -€9,253 | -18.2% |
| Financial fixed assets | 28 | €1,749 | €3,249 | +€1,500 | +85.8% |
| Current assets | 29/58 | €563,651 | €503,151 | -€60,499 | -10.7% |
| Stocks and contracts in progress | 3 | €87,231 | €97,112 | +€9,882 | +11.3% |
| Stocks | 30/36 | €87,231 | €97,112 | +€9,882 | +11.3% |
| Amounts receivable within one year | 40/41 | €146,864 | €148,655 | +€1,791 | +1.2% |
| Trade receivables | 40 | €119,813 | €103,897 | -€15,916 | -13.3% |
| Other amounts receivable | 41 | €27,050 | €44,757 | +€17,707 | +65.5% |
| Cash at bank and in hand | 54/58 | €315,763 | €243,591 | -€72,172 | -22.9% |
| Deferred charges and accrued income | 490/1 | €13,794 | €13,794 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,114,235 | €1,041,243 | -€72,992 | -6.6% |
| Equity | 10/15 | €694,238 | €710,375 | +€16,137 | +2.3% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €139,162 | €139,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,916 | €9,916 | = | 0.0% |
| Distributable reserves | 133 | €129,246 | €129,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | €455,919 | €472,056 | +€16,137 | +3.5% |
| Amounts payable | 17/49 | €419,997 | €330,868 | -€89,129 | -21.2% |
| Amounts payable after more than one year | 17 | €115,033 | €69,944 | -€45,090 | -39.2% |
| Financial debts | 170/4 | €115,033 | €69,944 | -€45,090 | -39.2% |
| Amounts payable within one year | 42/48 | €304,964 | €260,925 | -€44,039 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €28,869 | €39,804 | +€10,935 | +37.9% |
| Trade debts | 44 | €83,445 | €21,887 | -€61,557 | -73.8% |
| Suppliers | 440/4 | €83,445 | €21,887 | -€61,557 | -73.8% |
| Taxes, remuneration and social security | 45 | €81,856 | €68,781 | -€13,075 | -16.0% |
| Taxes | 450/3 | €30,901 | €35,435 | +€4,535 | +14.7% |
| Remuneration and social security | 454/9 | €50,956 | €33,346 | -€17,610 | -34.6% |
| Other amounts payable | 47/48 | €110,794 | €130,452 | +€19,659 | +17.7% |
| Remuneration, social security and pensions | 62 | €157,531 | €174,370 | +€16,840 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,219 | €53,062 | -€157 | -0.3% |
| Other operating charges | 640/8 | €9,043 | €9,291 | +€248 | +2.7% |
| Gross operating margin | 9900 | €333,195 | €270,763 | -€62,433 | -18.7% |
| Operating profit (loss) | 9901 | €113,402 | €34,038 | -€79,364 | -70.0% |
| Financial income | 75/76B | €112 | €356 | +€244 | +218% |
| Recurring financial income | 75 | €112 | €356 | +€244 | +218% |
| Financial charges | 65/66B | €3,926 | €8,988 | +€5,062 | +129% |
| Recurring financial charges | 65 | €3,926 | €8,988 | +€5,062 | +129% |
| Profit (loss) for the period before taxes | 9903 | €109,588 | €25,406 | -€84,182 | -76.8% |
| Income taxes | 67/77 | €27,398 | €9,269 | -€18,128 | -66.2% |
| Profit (loss) for the period | 9904 | €82,191 | €16,137 | -€66,054 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,191 | €16,137 | -€66,054 | -80.4% |
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 31 October 2026 via checked.be.