GARAGE OCC: 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 OCC
Largest movements
- Tangible fixed assets +€44,174
up €44,174 (+42.8%), from €103,235 to €147,409
of which Furniture and vehicles: +€35,277
- Cash +€20,693
up €20,693 (+18.0%), from €115,105 to €135,797
mainly Net result for the year (+€32,208) and Depreciation (+€28,080)
- Reserves +€32,208
up €32,208 (+38.5%), from €83,646 to €115,854
of which Distributable reserves: +€32,208
- Debts after one year +€18,542
up €18,542 (+59.7%), from €31,056 to €49,598
- Trade debts +€12,794
up €12,794 (+28.1%), from €45,558 to €58,352
- Current portion of long-term debt +€12,526
up €12,526 (+69.7%), from €17,968 to €30,494
- Tax, wage and social debts -€8,940
down €8,940 (-36.7%), from €24,354 to €15,413
of which Remuneration and social security: -€11,350
- Gross operating margin -€9,542
down €9,542 (-4.7%), from €201,064 to €191,522
- Depreciation -€4,790
down €4,790 (-14.6%), from €32,870 to €28,080
- Staff costs +€4,261
up €4,261 (+4.3%), from €98,802 to €103,063
- Taxes -€3,742
down €3,742 (-20.7%), from €18,042 to €14,300
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 | €337,305 | €404,434 | +€67,129 | +19.9% |
| Fixed assets | 21/28 | €104,381 | €148,554 | +€44,174 | +42.3% |
| Tangible fixed assets | 22/27 | €103,235 | €147,409 | +€44,174 | +42.8% |
| Land and buildings | 22 | €5,916 | €12,987 | +€7,070 | +120% |
| Plant, machinery and equipment | 23 | €7,329 | €16,643 | +€9,315 | +127% |
| Furniture and vehicles | 24 | €60,387 | €95,664 | +€35,277 | +58.4% |
| Leasing and similar rights | 25 | €29,603 | €22,115 | -€7,488 | -25.3% |
| Financial fixed assets | 28 | €1,146 | €1,146 | = | 0.0% |
| Current assets | 29/58 | €232,924 | €255,880 | +€22,955 | +9.9% |
| Stocks and contracts in progress | 3 | €87,916 | €89,730 | +€1,814 | +2.1% |
| Stocks | 30/36 | €87,916 | €89,730 | +€1,814 | +2.1% |
| Amounts receivable within one year | 40/41 | €23,712 | €23,345 | -€367 | -1.5% |
| Trade receivables | 40 | €16,087 | €22,992 | +€6,905 | +42.9% |
| Other amounts receivable | 41 | €7,625 | €353 | -€7,272 | -95.4% |
| Cash at bank and in hand | 54/58 | €115,105 | €135,797 | +€20,693 | +18.0% |
| Deferred charges and accrued income | 490/1 | €6,191 | €7,007 | +€816 | +13.2% |
| Total equity and liabilities | 10/49 | €337,305 | €404,434 | +€67,129 | +19.9% |
| Equity | 10/15 | €218,369 | €250,577 | +€32,208 | +14.7% |
| Contributions | 10/11 | €18,594 | €18,594 | = | 0.0% |
| Reserves | 13 | €83,646 | €115,854 | +€32,208 | +38.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €81,786 | €113,994 | +€32,208 | +39.4% |
| Profit (loss) carried forward | 14 | €116,129 | €116,129 | = | 0.0% |
| Amounts payable | 17/49 | €118,936 | €153,857 | +€34,921 | +29.4% |
| Amounts payable after more than one year | 17 | €31,056 | €49,598 | +€18,542 | +59.7% |
| Financial debts | 170/4 | €31,056 | €49,598 | +€18,542 | +59.7% |
| Amounts payable within one year | 42/48 | €87,880 | €104,259 | +€16,379 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €17,968 | €30,494 | +€12,526 | +69.7% |
| Trade debts | 44 | €45,558 | €58,352 | +€12,794 | +28.1% |
| Suppliers | 440/4 | €45,558 | €58,352 | +€12,794 | +28.1% |
| Taxes, remuneration and social security | 45 | €24,354 | €15,413 | -€8,940 | -36.7% |
| Taxes | 450/3 | €5,639 | €8,048 | +€2,409 | +42.7% |
| Remuneration and social security | 454/9 | €18,715 | €7,365 | -€11,350 | -60.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €15,442 | +€15,442 | |
| Remuneration, social security and pensions | 62 | €98,802 | €103,063 | +€4,261 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,870 | €28,080 | -€4,790 | -14.6% |
| Other operating charges | 640/8 | €5,243 | €6,931 | +€1,688 | +32.2% |
| Non-recurring operating charges | 66A | - | €2,631 | +€2,631 | |
| Gross operating margin | 9900 | €201,064 | €191,522 | -€9,542 | -4.7% |
| Operating profit (loss) | 9901 | €64,148 | €50,817 | -€13,331 | -20.8% |
| Financial charges | 65/66B | €2,572 | €4,309 | +€1,738 | +67.6% |
| Recurring financial charges | 65 | €2,572 | €4,309 | +€1,738 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €61,577 | €46,508 | -€15,069 | -24.5% |
| Income taxes | 67/77 | €18,042 | €14,300 | -€3,742 | -20.7% |
| Profit (loss) for the period | 9904 | €43,535 | €32,208 | -€11,327 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,535 | €32,208 | -€11,327 | -26.0% |
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 25 October 2026 via checked.be.