GARAGE MENU: 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 MENU
Largest movements
- Receivables within one year -€21,417
down €21,417 (-45.0%), from €47,579 to €26,162
of which Trade receivables: -€30,185
- Cash -€3,121
down €3,121 (-15.4%), from €20,307 to €17,185
mainly Other debts (-€33,604) and Trade debts (-€31,537)
- Other debts -€33,604
down €33,604 (-98.3%), from €34,187 to €583
- Reserves +€32,174
up €32,174 (+257%), from €12,503 to €44,677
- Trade debts -€31,537
down €31,537 (-51.3%), from €61,496 to €29,959
- Debts after one year +€16,613
new in 2025: €16,613
- Tax, wage and social debts -€6,168
down €6,168 (-18.5%), from €33,386 to €27,218
of which Taxes: -€6,681
- Gross operating margin +€65,092
up €65,092 (+52.8%), from €123,380 to €188,472
- Staff costs +€24,354
up €24,354 (+27.5%), from €88,526 to €112,880
- Depreciation +€15,220
up €15,220 (+134%), from €11,349 to €26,568
- Taxes +€3,969
up €3,969 (+61.2%), from €6,491 to €10,460
- Other operating charges +€2,165
up €2,165 (+74.6%), from €2,902 to €5,068
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 | €150,627 | €128,406 | -€22,220 | -14.8% |
| Fixed assets | 21/28 | €59,490 | €60,959 | +€1,470 | +2.5% |
| Tangible fixed assets | 22/27 | €58,947 | €60,416 | +€1,470 | +2.5% |
| Land and buildings | 22 | €6,767 | €4,285 | -€2,482 | -36.7% |
| Plant, machinery and equipment | 23 | €38,937 | €27,191 | -€11,746 | -30.2% |
| Furniture and vehicles | 24 | €13,243 | €28,941 | +€15,698 | +119% |
| Financial fixed assets | 28 | €543 | €543 | = | 0.0% |
| Current assets | 29/58 | €91,137 | €67,447 | -€23,690 | -26.0% |
| Stocks and contracts in progress | 3 | €21,375 | €22,875 | +€1,500 | +7.0% |
| Stocks | 30/36 | €21,375 | €22,875 | +€1,500 | +7.0% |
| Amounts receivable within one year | 40/41 | €47,579 | €26,162 | -€21,417 | -45.0% |
| Trade receivables | 40 | €47,199 | €17,014 | -€30,185 | -64.0% |
| Other amounts receivable | 41 | €380 | €9,148 | +€8,768 | +2,308% |
| Cash at bank and in hand | 54/58 | €20,307 | €17,185 | -€3,121 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,877 | €1,225 | -€652 | -34.7% |
| Total equity and liabilities | 10/49 | €150,627 | €128,406 | -€22,220 | -14.8% |
| Equity | 10/15 | €16,003 | €48,177 | +€32,174 | +201% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €12,503 | €44,677 | +€32,174 | +257% |
| Distributable reserves | 133 | €12,503 | €44,677 | +€32,174 | +257% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €134,623 | €80,229 | -€54,394 | -40.4% |
| Amounts payable after more than one year | 17 | - | €16,613 | +€16,613 | |
| Financial debts | 170/4 | - | €16,613 | +€16,613 | |
| Amounts payable within one year | 42/48 | €134,623 | €62,882 | -€71,742 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,691 | +€4,691 | |
| Financial debts | 43 | €5,554 | €431 | -€5,123 | -92.2% |
| Credit institutions | 430/8 | €5,554 | €431 | -€5,123 | -92.2% |
| Trade debts | 44 | €61,496 | €29,959 | -€31,537 | -51.3% |
| Suppliers | 440/4 | €61,496 | €29,959 | -€31,537 | -51.3% |
| Taxes, remuneration and social security | 45 | €33,386 | €27,218 | -€6,168 | -18.5% |
| Taxes | 450/3 | €20,086 | €13,404 | -€6,681 | -33.3% |
| Remuneration and social security | 454/9 | €13,301 | €13,814 | +€513 | +3.9% |
| Other amounts payable | 47/48 | €34,187 | €583 | -€33,604 | -98.3% |
| Accrued charges and deferred income | 492/3 | - | €734 | +€734 | |
| Remuneration, social security and pensions | 62 | €88,526 | €112,880 | +€24,354 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,349 | €26,568 | +€15,220 | +134% |
| Other operating charges | 640/8 | €2,902 | €5,068 | +€2,165 | +74.6% |
| Gross operating margin | 9900 | €123,380 | €188,472 | +€65,092 | +52.8% |
| Operating profit (loss) | 9901 | €20,603 | €43,956 | +€23,353 | +113% |
| Financial income | 75/76B | €29 | €772 | +€743 | +2,586% |
| Recurring financial income | 75 | €29 | €772 | +€743 | +2,586% |
| Financial charges | 65/66B | €805 | €1,261 | +€457 | +56.8% |
| Recurring financial charges | 65 | €805 | €1,261 | +€457 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €19,827 | €43,467 | +€23,640 | +119% |
| Income taxes | 67/77 | €6,491 | €10,460 | +€3,969 | +61.2% |
| Profit (loss) for the period | 9904 | €13,336 | €33,007 | +€19,671 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €13,336 | €33,007 | +€19,671 | +147% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.