GARAGE MOULIN: 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 MOULIN
Largest movements
- Current assets -€108,377
down €108,377 (-56.1%), from €193,071 to €84,694
of which Receivables within one year: -€124,812
- Tangible fixed assets +€42,804
up €42,804 (+122%), from €35,208 to €78,012
of which Land and buildings: +€37,614
- Debts within one year -€51,891
down €51,891 (-25.0%), from €207,427 to €155,536
of which Trade debts: -€38,087
- Profit (loss) carried forward -€7,532
down €7,532 (-108%), from -€6,942 to -€14,475
- Contributions -€6,200
down €6,200 (-33.3%), from €18,600 to €12,400
- Gross operating margin +€10,801
up €10,801 (+69.8%), from €15,479 to €26,281
- Depreciation +€7,103
up €7,103 (+51.2%), from €13,861 to €20,964
- Other operating charges +€3,855
new in 2021: €3,855
- Taxes -€3,367
no longer reported in 2021 (was €3,367)
- Financial charges +€432
new in 2021: €432
From the 2018 result to the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,329 | €162,706 | -€65,623 | -28.7% |
| Fixed assets | 21/28 | €35,258 | €78,012 | +€42,754 | +121% |
| Tangible fixed assets | 22/27 | €35,208 | €78,012 | +€42,804 | +122% |
| Land and buildings | 22 | - | €37,614 | +€37,614 | |
| Plant, machinery and equipment | 23 | - | €30,939 | +€30,939 | |
| Furniture and vehicles | 24 | - | €9,459 | +€9,459 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €193,071 | €84,694 | -€108,377 | -56.1% |
| Stocks and contracts in progress | 3 | €29,270 | €30,921 | +€1,651 | +5.6% |
| Stocks | 30/36 | - | €30,921 | +€30,921 | |
| Amounts receivable within one year | 40/41 | €163,032 | €38,219 | -€124,812 | -76.6% |
| Trade receivables | 40 | - | €36,782 | +€36,782 | |
| Other amounts receivable | 41 | - | €1,437 | +€1,437 | |
| Current investments | 50/53 | - | €50 | +€50 | |
| Cash at bank and in hand | 54/58 | €154 | €13,542 | +€13,388 | +8,688% |
| Deferred charges and accrued income | 490/1 | - | €1,962 | +€1,962 | |
| Total equity and liabilities | 10/49 | €228,329 | €162,706 | -€65,623 | -28.7% |
| Equity | 10/15 | €20,902 | €7,170 | -€13,732 | -65.7% |
| Contributions | 10/11 | €18,600 | €12,400 | -€6,200 | -33.3% |
| Reserves | 13 | €9,245 | €9,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €6,475 | +€6,475 | |
| Distributable reserves | 133 | - | €910 | +€910 | |
| Profit (loss) carried forward | 14 | -€6,942 | -€14,475 | -€7,532 | -108% |
| Amounts payable | 17/49 | €207,427 | €155,536 | -€51,891 | -25.0% |
| Amounts payable within one year | 42/48 | €207,427 | €155,536 | -€51,891 | -25.0% |
| Trade debts | 44 | €63,573 | €25,486 | -€38,087 | -59.9% |
| Suppliers | 440/4 | - | €25,486 | +€25,486 | |
| Taxes, remuneration and social security | 45 | - | €6,140 | +€6,140 | |
| Taxes | 450/3 | - | €6,140 | +€6,140 | |
| Other amounts payable | 47/48 | - | €123,910 | +€123,910 | |
| Non-recurring operating income | 76A | - | €7,250 | +€7,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,861 | €20,964 | +€7,103 | +51.2% |
| Other operating charges | 640/8 | - | €3,855 | +€3,855 | |
| Gross operating margin | 9900 | €15,479 | €26,281 | +€10,801 | +69.8% |
| Operating profit (loss) | 9901 | -€2,479 | €1,462 | +€3,941 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | - | €432 | +€432 | |
| Recurring financial charges | 65 | €1,111 | €432 | -€679 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,575 | €1,030 | +€4,605 | |
| Income taxes | 67/77 | €3,367 | - | -€3,367 | |
| Profit (loss) for the period | 9904 | -€6,942 | €1,030 | +€7,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,942 | €1,030 | +€7,972 |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.