GARAGE PASCAL: what changed
Two fiscal 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 PASCAL
Largest movements
- Receivables within one year +€6,867
up €6,867 (+173.5%), from €3,959 to €10,826
of which Trade receivables: +€9,150
- Tangible fixed assets -€5,030
down €5,030 (-4.0%), from €126,389 to €121,359
of which Land and buildings: -€4,692
- Debts after one year -€17,492
down €17,492 (-30.6%), from €57,206 to €39,714
- Other debts +€16,800
up €16,800 (+19.7%), from €85,235 to €102,035
- Current portion of long-term debt +€8,623
new in 2025: €8,623
- Trade debts -€5,148
down €5,148 (-46.7%), from €11,021 to €5,873
- Gross operating margin +€3,890
up €3,890 (+594.9%), from €654 to €4,544
- Financial income +€3,754
up €3,754 (+3210.4%), from €117 to €3,871
- Other operating charges -€1,431
down €1,431 (-44.4%), from €3,227 to €1,796
- Financial charges -€1,291
down €1,291 (-34.1%), from €3,790 to €2,498
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.
Cash bridge derived
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 | €133,799 | €135,672 | +€1,873 | +1.4% |
| Fixed assets | 21/28 | €129,017 | €123,988 | -€5,030 | -3.9% |
| Tangible fixed assets | 22/27 | €126,389 | €121,359 | -€5,030 | -4.0% |
| Land and buildings | 22 | €124,859 | €120,167 | -€4,692 | -3.8% |
| Plant, machinery and equipment | 23 | €929 | €792 | -€137 | -14.8% |
| Furniture and vehicles | 24 | €600 | €400 | -€200 | -33.3% |
| Financial fixed assets | 28 | €2,629 | €2,629 | = | 0.0% |
| Current assets | 29/58 | €4,781 | €11,685 | +€6,903 | +144.4% |
| Amounts receivable within one year | 40/41 | €3,959 | €10,826 | +€6,867 | +173.5% |
| Trade receivables | 40 | €1,047 | €10,197 | +€9,150 | +874.4% |
| Other amounts receivable | 41 | €2,913 | €629 | -€2,283 | -78.4% |
| Cash at bank and in hand | 54/58 | €822 | €858 | +€36 | +4.4% |
| Total equity and liabilities | 10/49 | €133,799 | €135,672 | +€1,873 | +1.4% |
| Equity | 10/15 | -€19,663 | -€20,572 | -€909 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,918 | €200,918 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €170,469 | €170,469 | = | 0.0% |
| Distributable reserves | 133 | €28,590 | €28,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,181 | -€240,090 | -€909 | -0.4% |
| Amounts payable | 17/49 | €153,462 | €156,245 | +€2,783 | +1.8% |
| Amounts payable after more than one year | 17 | €57,206 | €39,714 | -€17,492 | -30.6% |
| Financial debts | 170/4 | €57,206 | €39,714 | -€17,492 | -30.6% |
| Amounts payable within one year | 42/48 | €96,256 | €116,531 | +€20,275 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,623 | +€8,623 | |
| Trade debts | 44 | €11,021 | €5,873 | -€5,148 | -46.7% |
| Suppliers | 440/4 | €11,021 | €5,873 | -€5,148 | -46.7% |
| Other amounts payable | 47/48 | €85,235 | €102,035 | +€16,800 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,030 | €5,030 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,227 | €1,796 | -€1,431 | -44.4% |
| Gross operating margin | 9900 | €654 | €4,544 | +€3,890 | +594.9% |
| Operating profit (loss) | 9901 | -€7,603 | -€2,282 | +€5,321 | +70.0% |
| Financial income | 75/76B | €117 | €3,871 | +€3,754 | +3210.4% |
| Recurring financial income | 75 | €117 | €3,871 | +€3,754 | +3210.4% |
| Financial charges | 65/66B | €3,790 | €2,498 | -€1,291 | -34.1% |
| Recurring financial charges | 65 | €3,790 | €2,498 | -€1,291 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,276 | -€909 | +€10,367 | +91.9% |
| Profit (loss) for the period | 9904 | -€11,276 | -€909 | +€10,367 | +91.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,276 | -€909 | +€10,367 | +91.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.