GARAGE PASCAL DAHM: 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 PASCAL DAHM
Largest movements
- Tangible fixed assets +€54,232
up €54,232 (+20.3%), from €266,881 to €321,113
of which Land and buildings: +€37,062
- Receivables within one year -€44,419
down €44,419 (-44.4%), from €100,109 to €55,690
of which Trade receivables: -€42,348
- Stocks and contracts +€23,228
up €23,228 (+383%), from €6,063 to €29,291
- Cash +€21,732
new in 2025: €21,732
mainly Net result for the year (+€56,915) and Receivables within one year (+€44,419)
- Profit (loss) carried forward +€56,915
up €56,915 (+90.0%), from -€63,205 to -€6,290
- Debts after one year +€11,005
up €11,005 (+3.4%), from €322,538 to €333,543
of which Financial debts: +€11,222
- Short-term financial debts -€9,353
no longer reported in 2025 (was €9,353)
- Gross operating margin +€27,148
up €27,148 (+21.4%), from €127,082 to €154,230
- Depreciation -€19,103
down €19,103 (-41.7%), from €45,772 to €26,669
- Staff costs +€1,925
up €1,925 (+3.6%), from €53,744 to €55,669
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 | €379,102 | €438,864 | +€59,762 | +15.8% |
| Fixed assets | 21/28 | €268,066 | €324,784 | +€56,718 | +21.2% |
| Tangible fixed assets | 22/27 | €266,881 | €321,113 | +€54,232 | +20.3% |
| Land and buildings | 22 | €215,749 | €252,811 | +€37,062 | +17.2% |
| Plant, machinery and equipment | 23 | €35,790 | €34,943 | -€847 | -2.4% |
| Furniture and vehicles | 24 | €5,378 | €33,359 | +€27,981 | +520% |
| Leasing and similar rights | 25 | €9,964 | - | -€9,964 | |
| Financial fixed assets | 28 | €1,186 | €3,671 | +€2,486 | +210% |
| Current assets | 29/58 | €111,036 | €114,080 | +€3,044 | +2.7% |
| Stocks and contracts in progress | 3 | €6,063 | €29,291 | +€23,228 | +383% |
| Stocks | 30/36 | €6,063 | €29,291 | +€23,228 | +383% |
| Amounts receivable within one year | 40/41 | €100,109 | €55,690 | -€44,419 | -44.4% |
| Trade receivables | 40 | €97,664 | €55,316 | -€42,348 | -43.4% |
| Other amounts receivable | 41 | €2,445 | €374 | -€2,071 | -84.7% |
| Cash at bank and in hand | 54/58 | - | €21,732 | +€21,732 | |
| Deferred charges and accrued income | 490/1 | €4,864 | €7,367 | +€2,502 | +51.4% |
| Total equity and liabilities | 10/49 | €379,102 | €438,864 | +€59,762 | +15.8% |
| Equity | 10/15 | -€48,205 | €8,710 | +€56,915 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,205 | -€6,290 | +€56,915 | +90.0% |
| Amounts payable | 17/49 | €427,307 | €430,154 | +€2,847 | +0.7% |
| Amounts payable after more than one year | 17 | €322,538 | €333,543 | +€11,005 | +3.4% |
| Financial debts | 170/4 | €279,247 | €290,470 | +€11,222 | +4.0% |
| Other amounts payable | 178/9 | €43,290 | €43,073 | -€217 | -0.5% |
| Amounts payable within one year | 42/48 | €103,555 | €95,561 | -€7,994 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €35,315 | €36,749 | +€1,434 | +4.1% |
| Financial debts | 43 | €9,353 | - | -€9,353 | |
| Credit institutions | 430/8 | €9,353 | - | -€9,353 | |
| Trade debts | 44 | €32,787 | €34,345 | +€1,557 | +4.7% |
| Suppliers | 440/4 | €32,787 | €34,345 | +€1,557 | +4.7% |
| Taxes, remuneration and social security | 45 | €26,100 | €24,468 | -€1,632 | -6.3% |
| Taxes | 450/3 | €18,737 | €17,902 | -€835 | -4.5% |
| Remuneration and social security | 454/9 | €7,363 | €6,565 | -€798 | -10.8% |
| Accrued charges and deferred income | 492/3 | €1,214 | €1,050 | -€165 | -13.6% |
| Non-recurring operating income | 76A | - | €14,586 | +€14,586 | |
| Remuneration, social security and pensions | 62 | €53,744 | €55,669 | +€1,925 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,772 | €26,669 | -€19,103 | -41.7% |
| Other operating charges | 640/8 | €5,013 | €4,696 | -€317 | -6.3% |
| Non-recurring operating charges | 66A | €2,050 | €1,754 | -€296 | -14.4% |
| Gross operating margin | 9900 | €127,082 | €154,230 | +€27,148 | +21.4% |
| Operating profit (loss) | 9901 | €20,503 | €65,442 | +€44,939 | +219% |
| Financial income | 75/76B | €582 | €1,388 | +€806 | +138% |
| Recurring financial income | 75 | €582 | €1,388 | +€806 | +138% |
| Financial charges | 65/66B | €9,812 | €9,580 | -€232 | -2.4% |
| Recurring financial charges | 65 | €9,812 | €9,580 | -€232 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €11,273 | €57,250 | +€45,977 | +408% |
| Income taxes | 67/77 | €360 | €335 | -€25 | -6.8% |
| Profit (loss) for the period | 9904 | €10,913 | €56,915 | +€46,001 | +422% |
| Profit (loss) for the period to be appropriated | 9905 | €10,913 | €56,915 | +€46,001 | +422% |
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 16 October 2026 via checked.be.