GARAGE NAUTILUS: 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 NAUTILUS
Largest movements
- Tangible fixed assets +€51,040
up €51,040 (+9.5%), from €536,364 to €587,405
of which Furniture and vehicles: +€70,592
- Cash +€28,356
up €28,356 (+15.5%), from €182,492 to €210,847
mainly Net result for the year (+€78,026) and Trade debts (+€42,167)
- Stocks and contracts -€21,103
down €21,103 (-16.0%), from €131,516 to €110,414
- Reserves +€76,360
up €76,360 (+14.0%), from €544,112 to €620,472
- Trade debts +€42,167
up €42,167 (+99.9%), from €42,194 to €84,361
- Debts after one year -€35,232
down €35,232 (-15.8%), from €223,620 to €188,388
- Other debts -€17,646
down €17,646 (-72.9%), from €24,205 to €6,559
- Gross operating margin +€23,833
up €23,833 (+17.2%), from €138,919 to €162,752
- Depreciation +€16,014
up €16,014 (+68.2%), from €23,483 to €39,497
- Financial charges -€3,932
down €3,932 (-37.7%), from €10,440 to €6,507
- Taxes +€2,181
up €2,181 (+8.1%), from €26,816 to €28,997
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 | €906,973 | €971,435 | +€64,462 | +7.1% |
| Fixed assets | 21/28 | €536,634 | €587,675 | +€51,040 | +9.5% |
| Tangible fixed assets | 22/27 | €536,364 | €587,405 | +€51,040 | +9.5% |
| Land and buildings | 22 | €512,080 | €496,100 | -€15,980 | -3.1% |
| Plant, machinery and equipment | 23 | €12,973 | €10,732 | -€2,241 | -17.3% |
| Furniture and vehicles | 24 | €8,649 | €79,242 | +€70,592 | +816% |
| Other tangible fixed assets | 26 | €2,663 | €1,331 | -€1,331 | -50.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €370,339 | €383,761 | +€13,422 | +3.6% |
| Stocks and contracts in progress | 3 | €131,516 | €110,414 | -€21,103 | -16.0% |
| Stocks | 30/36 | €131,516 | €110,414 | -€21,103 | -16.0% |
| Amounts receivable within one year | 40/41 | €50,292 | €55,763 | +€5,471 | +10.9% |
| Trade receivables | 40 | €46,816 | €54,264 | +€7,449 | +15.9% |
| Other amounts receivable | 41 | €3,477 | €1,499 | -€1,978 | -56.9% |
| Cash at bank and in hand | 54/58 | €182,492 | €210,847 | +€28,356 | +15.5% |
| Deferred charges and accrued income | 490/1 | €6,038 | €6,736 | +€698 | +11.6% |
| Total equity and liabilities | 10/49 | €906,973 | €971,435 | +€64,462 | +7.1% |
| Equity | 10/15 | €569,112 | €645,472 | +€76,360 | +13.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €544,112 | €620,472 | +€76,360 | +14.0% |
| Distributable reserves | 133 | €544,112 | €620,472 | +€76,360 | +14.0% |
| Amounts payable | 17/49 | €337,862 | €325,964 | -€11,898 | -3.5% |
| Amounts payable after more than one year | 17 | €223,620 | €188,388 | -€35,232 | -15.8% |
| Financial debts | 170/4 | €223,620 | €188,388 | -€35,232 | -15.8% |
| Amounts payable within one year | 42/48 | €109,034 | €137,121 | +€28,086 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €34,892 | €35,232 | +€340 | +1.0% |
| Trade debts | 44 | €42,194 | €84,361 | +€42,167 | +99.9% |
| Suppliers | 440/4 | €42,194 | €84,361 | +€42,167 | +99.9% |
| Advances received on contracts in progress | 46 | €1,665 | €2,613 | +€948 | +57.0% |
| Taxes, remuneration and social security | 45 | €6,079 | €8,355 | +€2,276 | +37.4% |
| Taxes | 450/3 | €6,079 | €8,355 | +€2,276 | +37.4% |
| Other amounts payable | 47/48 | €24,205 | €6,559 | -€17,646 | -72.9% |
| Accrued charges and deferred income | 492/3 | €5,207 | €455 | -€4,752 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,483 | €39,497 | +€16,014 | +68.2% |
| Other operating charges | 640/8 | €10,582 | €9,735 | -€847 | -8.0% |
| Gross operating margin | 9900 | €138,919 | €162,752 | +€23,833 | +17.2% |
| Operating profit (loss) | 9901 | €104,854 | €113,519 | +€8,665 | +8.3% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €10,440 | €6,507 | -€3,932 | -37.7% |
| Recurring financial charges | 65 | €10,440 | €6,507 | -€3,932 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €94,414 | €107,023 | +€12,609 | +13.4% |
| Income taxes | 67/77 | €26,816 | €28,997 | +€2,181 | +8.1% |
| Profit (loss) for the period | 9904 | €67,598 | €78,026 | +€10,428 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,598 | €78,026 | +€10,428 | +15.4% |
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 29 October 2026 via checked.be.