GARAGE MONTEYNE: 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 MONTEYNE
Largest movements
- Receivables within one year +€26,768
up €26,768 (+97.2%), from €27,528 to €54,296
of which Trade receivables: +€26,768
- Deferred charges and accrued income +€17,255
up €17,255 (+260%), from €6,644 to €23,899
- Stocks and contracts -€8,371
down €8,371 (-4.6%), from €181,733 to €173,361
- Cash -€3,257
down €3,257 (-13.2%), from €24,710 to €21,453
mainly Contributions, distributions and other (-€32,087) and Receivables within one year (-€26,768)
- Other debts +€27,819
up €27,819 (+89.2%), from €31,186 to €59,005
- Debts after one year -€15,000
down €15,000 (-16.3%), from €91,851 to €76,851
- Reserves +€10,875
up €10,875 (+16.3%), from €66,716 to €77,592
of which Distributable reserves: +€11,167
- Tax, wage and social debts +€4,210
up €4,210 (+19.2%), from €21,985 to €26,195
of which Remuneration and social security: +€2,671
- Gross operating margin +€77,874
up €77,874 (+63.8%), from €122,113 to €199,987
- Staff costs +€40,915
up €40,915 (+50.9%), from €80,400 to €121,316
- Taxes +€6,995
up €6,995 (+172%), from €4,073 to €11,069
- Financial charges +€2,480
up €2,480 (+183%), from €1,353 to €3,833
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 | €286,900 | €317,990 | +€31,090 | +10.8% |
| Fixed assets | 21/28 | €46,286 | €44,981 | -€1,305 | -2.8% |
| Tangible fixed assets | 22/27 | €46,286 | €44,981 | -€1,305 | -2.8% |
| Land and buildings | 22 | €6,060 | €5,624 | -€436 | -7.2% |
| Plant, machinery and equipment | 23 | €21,813 | €27,240 | +€5,427 | +24.9% |
| Furniture and vehicles | 24 | €18,413 | €12,117 | -€6,296 | -34.2% |
| Current assets | 29/58 | €240,614 | €273,009 | +€32,395 | +13.5% |
| Stocks and contracts in progress | 3 | €181,733 | €173,361 | -€8,371 | -4.6% |
| Stocks | 30/36 | €181,733 | €173,361 | -€8,371 | -4.6% |
| Amounts receivable within one year | 40/41 | €27,528 | €54,296 | +€26,768 | +97.2% |
| Trade receivables | 40 | €27,528 | €54,296 | +€26,768 | +97.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €24,710 | €21,453 | -€3,257 | -13.2% |
| Deferred charges and accrued income | 490/1 | €6,644 | €23,899 | +€17,255 | +260% |
| Total equity and liabilities | 10/49 | €286,900 | €317,990 | +€31,090 | +10.8% |
| Equity | 10/15 | €85,311 | €96,186 | +€10,875 | +12.7% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €66,716 | €77,592 | +€10,875 | +16.3% |
| Non-distributable reserves | 130/1 | €291 | €0 | -€291 | -100% |
| Reserves not available under the articles | 1311 | €291 | €0 | -€291 | -100% |
| Tax-exempt reserves | 132 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €60,225 | €71,392 | +€11,167 | +18.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €201,589 | €221,804 | +€20,214 | +10.0% |
| Amounts payable after more than one year | 17 | €91,851 | €76,851 | -€15,000 | -16.3% |
| Financial debts | 170/4 | €91,851 | €76,851 | -€15,000 | -16.3% |
| Amounts payable within one year | 42/48 | €108,439 | €141,597 | +€33,158 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €15,772 | €15,000 | -€772 | -4.9% |
| Financial debts | 43 | €46 | €0 | -€46 | -100.0% |
| Other loans | 439 | €46 | €0 | -€46 | -100.0% |
| Trade debts | 44 | €39,450 | €41,397 | +€1,946 | +4.9% |
| Suppliers | 440/4 | €39,450 | €41,397 | +€1,946 | +4.9% |
| Taxes, remuneration and social security | 45 | €21,985 | €26,195 | +€4,210 | +19.2% |
| Taxes | 450/3 | €3,694 | €5,234 | +€1,540 | +41.7% |
| Remuneration and social security | 454/9 | €18,290 | €20,961 | +€2,671 | +14.6% |
| Other amounts payable | 47/48 | €31,186 | €59,005 | +€27,819 | +89.2% |
| Accrued charges and deferred income | 492/3 | €1,300 | €3,356 | +€2,056 | +158% |
| Remuneration, social security and pensions | 62 | €80,400 | €121,316 | +€40,915 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,460 | €19,249 | +€1,789 | +10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,230 | €0 | -€1,230 | -100% |
| Other operating charges | 640/8 | €1,675 | €1,601 | -€73 | -4.4% |
| Non-recurring operating charges | 66A | €5,877 | €0 | -€5,877 | -100% |
| Gross operating margin | 9900 | €122,113 | €199,987 | +€77,874 | +63.8% |
| Operating profit (loss) | 9901 | €15,471 | €57,821 | +€42,350 | +274% |
| Financial income | 75/76B | €61 | €43 | -€18 | -29.5% |
| Recurring financial income | 75 | €61 | €43 | -€18 | -29.5% |
| Financial charges | 65/66B | €1,353 | €3,833 | +€2,480 | +183% |
| Recurring financial charges | 65 | €1,353 | €3,833 | +€2,480 | +183% |
| Profit (loss) for the period before taxes | 9903 | €14,178 | €54,030 | +€39,852 | +281% |
| Income taxes | 67/77 | €4,073 | €11,069 | +€6,995 | +172% |
| Profit (loss) for the period | 9904 | €10,105 | €42,962 | +€32,857 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €10,105 | €42,962 | +€32,857 | +325% |
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 26 October 2026 via checked.be.