GARAGE PATRICK VAN TWEMBEKE: what changed
What changed
GARAGE PATRICK VAN TWEMBEKE
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€41,056
2024 · €34,926+€6,130
Equity
€358,649
2024 · €352,394+€6,255
Cash
€14,019
2024 · €10,882+€3,137
Balance sheet total
€567,589
2024 · €538,081+€29,508
Largest movements
Assets
- Stocks and contracts +€63,081
up €63,081 (+25.7%), from €245,523 to €308,604
- Receivables within one year -€49,942
down €49,942 (-20.2%), from €246,978 to €197,036
of which Trade receivables: -€56,642
- Tangible fixed assets +€6,853
up €6,853 (+19.9%), from €34,424 to €41,277
of which Furniture and vehicles: +€8,115
- Intangible fixed assets +€6,379
new in 2025: €6,379
Equity and liabilities
- Trade debts +€51,163
up €51,163 (+108%), from €47,305 to €98,468
- Other debts +€19,828
up €19,828 (+45.8%), from €43,332 to €63,160
- Short-term financial debts -€18,484
no longer reported in 2025 (was €18,484)
- Debts after one year -€13,690
no longer reported in 2025 (was €13,690)
- Tax, wage and social debts -€9,060
down €9,060 (-30.2%), from €30,050 to €20,989
of which Taxes: -€15,363
Income statement
- Depreciation +€8,494
up €8,494 (+76.7%), from €11,078 to €19,572
- Write-downs -€7,100
no longer reported in 2025 (was €7,100)
- Gross operating margin -€7,060
down €7,060 (-4.3%), from €162,353 to €155,292
- Staff costs -€5,619
down €5,619 (-7.7%), from €72,558 to €66,940
- Other operating charges -€4,311
down €4,311 (-46.5%), from €9,270 to €4,959
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,926
Gross operating margin
-€7,060
Staff costs
+€5,619
Depreciation
-€8,494
Write-downs
+€7,100
Other operating charges
+€4,311
Financial income
+€316
Financial charges
+€3,384
Taxes
+€955
Result 2025
€41,056
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€109,553
Investment
-€32,804
Financing
-€73,612
Cash 2024
€10,882
From operations (derived)
+€109,553
Net result for the year
+€41,056
Depreciation
+€19,572
Stocks and contracts
-€63,081
Receivables within one year
+€49,942
Trade debts
+€51,163
Tax, wage and social debts
-€9,060
Other debts
+€19,828
Accrued charges and deferred income
+€132
Investment (derived)
-€32,804
Investment in fixed assets (net)
-€32,804
Financing
-€73,612
Debts after one year
-€13,690
Current portion of long-term debt
-€6,636
Short-term financial debts
-€18,484
Contributions, distributions and other
-€34,801
Cash 2025
€14,019
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,081 | €567,589 | +€29,508 | +5.5% |
| Fixed assets | 21/28 | €34,698 | €47,930 | +€13,232 | +38.1% |
| Intangible fixed assets | 21 | - | €6,379 | +€6,379 | |
| Tangible fixed assets | 22/27 | €34,424 | €41,277 | +€6,853 | +19.9% |
| Land and buildings | 22 | €1,987 | €1,595 | -€392 | -19.7% |
| Plant, machinery and equipment | 23 | €11,812 | €10,942 | -€870 | -7.4% |
| Furniture and vehicles | 24 | €18,925 | €27,040 | +€8,115 | +42.9% |
| Other tangible fixed assets | 26 | €1,699 | €1,699 | = | 0.0% |
| Financial fixed assets | 28 | €274 | €274 | = | 0.0% |
| Current assets | 29/58 | €503,383 | €519,659 | +€16,276 | +3.2% |
| Stocks and contracts in progress | 3 | €245,523 | €308,604 | +€63,081 | +25.7% |
| Stocks | 30/36 | €245,523 | €308,604 | +€63,081 | +25.7% |
| Amounts receivable within one year | 40/41 | €246,978 | €197,036 | -€49,942 | -20.2% |
| Trade receivables | 40 | €245,784 | €189,142 | -€56,642 | -23.0% |
| Other amounts receivable | 41 | €1,194 | €7,894 | +€6,700 | +561% |
| Cash at bank and in hand | 54/58 | €10,882 | €14,019 | +€3,137 | +28.8% |
| Total equity and liabilities | 10/49 | €538,081 | €567,589 | +€29,508 | +5.5% |
| Equity | 10/15 | €352,394 | €358,649 | +€6,255 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,730 | €229,985 | +€6,255 | +2.8% |
| Distributable reserves | 133 | €223,730 | €229,985 | +€6,255 | +2.8% |
| Profit (loss) carried forward | 14 | €110,064 | €110,064 | = | 0.0% |
| Amounts payable | 17/49 | €185,687 | €208,940 | +€23,253 | +12.5% |
| Amounts payable after more than one year | 17 | €13,690 | - | -€13,690 | |
| Financial debts | 170/4 | €13,690 | - | -€13,690 | |
| Amounts payable within one year | 42/48 | €171,997 | €208,808 | +€36,811 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €32,827 | €26,190 | -€6,636 | -20.2% |
| Financial debts | 43 | €18,484 | - | -€18,484 | |
| Credit institutions | 430/8 | €18,484 | - | -€18,484 | |
| Trade debts | 44 | €47,305 | €98,468 | +€51,163 | +108% |
| Suppliers | 440/4 | €47,305 | €98,468 | +€51,163 | +108% |
| Taxes, remuneration and social security | 45 | €30,050 | €20,989 | -€9,060 | -30.2% |
| Taxes | 450/3 | €22,307 | €6,944 | -€15,363 | -68.9% |
| Remuneration and social security | 454/9 | €7,742 | €14,045 | +€6,303 | +81.4% |
| Other amounts payable | 47/48 | €43,332 | €63,160 | +€19,828 | +45.8% |
| Accrued charges and deferred income | 492/3 | - | €132 | +€132 | |
| Remuneration, social security and pensions | 62 | €72,558 | €66,940 | -€5,619 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,078 | €19,572 | +€8,494 | +76.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,100 | - | -€7,100 | |
| Other operating charges | 640/8 | €9,270 | €4,959 | -€4,311 | -46.5% |
| Gross operating margin | 9900 | €162,353 | €155,292 | -€7,060 | -4.3% |
| Operating profit (loss) | 9901 | €62,346 | €63,821 | +€1,475 | +2.4% |
| Financial income | 75/76B | €1,010 | €1,326 | +€316 | +31.3% |
| Recurring financial income | 75 | €1,010 | €1,326 | +€316 | +31.3% |
| Financial charges | 65/66B | €9,658 | €6,273 | -€3,384 | -35.0% |
| Recurring financial charges | 65 | €9,658 | €6,273 | -€3,384 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €53,698 | €58,874 | +€5,176 | +9.6% |
| Income taxes | 67/77 | €18,772 | €17,818 | -€955 | -5.1% |
| Profit (loss) for the period | 9904 | €34,926 | €41,056 | +€6,130 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,926 | €41,056 | +€6,130 | +17.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.