GARAGE PELZER: 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 PELZER
Largest movements
- Receivables within one year +€17,072
up €17,072 (+204%), from €8,364 to €25,436
of which Trade receivables: +€17,294
- Cash -€5,058
down €5,058 (-87.9%), from €5,754 to €697
mainly Receivables within one year (-€17,072) and Other debts (-€10,782)
- Short-term financial debts +€29,544
up €29,544 (+174%), from €16,971 to €46,515
- Other debts -€10,782
down €10,782 (-7.6%), from €142,387 to €131,606
- Profit (loss) carried forward -€10,104
down €10,104 (-5.3%), from -€189,979 to -€200,083
- Tax, wage and social debts +€3,083
up €3,083 (+8.4%), from €36,514 to €39,598
of which Remuneration and social security: +€6,965
- Gross operating margin -€38,518
down €38,518 (-20.9%), from €184,152 to €145,634
- Write-downs -€19,873
down €19,873, from €19,815 to -€57
- Financial charges +€2,116
up €2,116 (+42.1%), from €5,022 to €7,138
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 | €229,974 | €241,260 | +€11,286 | +4.9% |
| Fixed assets | 21/28 | €4,884 | €5,851 | +€966 | +19.8% |
| Tangible fixed assets | 22/27 | €3,236 | €4,203 | +€966 | +29.9% |
| Plant, machinery and equipment | 23 | €1,467 | €813 | -€654 | -44.6% |
| Furniture and vehicles | 24 | €802 | €2,575 | +€1,774 | +221% |
| Other tangible fixed assets | 26 | €967 | €814 | -€153 | -15.8% |
| Financial fixed assets | 28 | €1,648 | €1,648 | = | 0.0% |
| Current assets | 29/58 | €225,089 | €235,409 | +€10,320 | +4.6% |
| Stocks and contracts in progress | 3 | €200,836 | €198,627 | -€2,208 | -1.1% |
| Stocks | 30/36 | €200,836 | €198,627 | -€2,208 | -1.1% |
| Amounts receivable within one year | 40/41 | €8,364 | €25,436 | +€17,072 | +204% |
| Trade receivables | 40 | €8,142 | €25,436 | +€17,294 | +212% |
| Other amounts receivable | 41 | €222 | €0 | -€222 | -100% |
| Cash at bank and in hand | 54/58 | €5,754 | €697 | -€5,058 | -87.9% |
| Deferred charges and accrued income | 490/1 | €10,135 | €10,649 | +€514 | +5.1% |
| Total equity and liabilities | 10/49 | €229,974 | €241,260 | +€11,286 | +4.9% |
| Equity | 10/15 | €17,643 | €7,539 | -€10,104 | -57.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €57,622 | €57,622 | = | 0.0% |
| Distributable reserves | 133 | €57,622 | €57,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,979 | -€200,083 | -€10,104 | -5.3% |
| Amounts payable | 17/49 | €212,331 | €233,721 | +€21,390 | +10.1% |
| Amounts payable within one year | 42/48 | €211,554 | €232,779 | +€21,225 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €2,495 | €2,483 | -€12 | -0.5% |
| Financial debts | 43 | €16,971 | €46,515 | +€29,544 | +174% |
| Credit institutions | 430/8 | €16,971 | €46,515 | +€29,544 | +174% |
| Trade debts | 44 | €13,186 | €12,577 | -€609 | -4.6% |
| Suppliers | 440/4 | €13,186 | €12,577 | -€609 | -4.6% |
| Taxes, remuneration and social security | 45 | €36,514 | €39,598 | +€3,083 | +8.4% |
| Taxes | 450/3 | €17,578 | €13,696 | -€3,882 | -22.1% |
| Remuneration and social security | 454/9 | €18,937 | €25,902 | +€6,965 | +36.8% |
| Other amounts payable | 47/48 | €142,387 | €131,606 | -€10,782 | -7.6% |
| Accrued charges and deferred income | 492/3 | €778 | €942 | +€165 | +21.2% |
| Remuneration, social security and pensions | 62 | €129,345 | €130,205 | +€860 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,480 | €1,728 | +€249 | +16.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,815 | -€57 | -€19,873 | |
| Other operating charges | 640/8 | €16,173 | €16,514 | +€341 | +2.1% |
| Gross operating margin | 9900 | €184,152 | €145,634 | -€38,518 | -20.9% |
| Operating profit (loss) | 9901 | €17,339 | -€2,756 | -€20,095 | |
| Financial income | 75/76B | €754 | €652 | -€102 | -13.5% |
| Recurring financial income | 75 | €754 | €652 | -€102 | -13.5% |
| Financial charges | 65/66B | €5,022 | €7,138 | +€2,116 | +42.1% |
| Recurring financial charges | 65 | €5,022 | €7,138 | +€2,116 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €13,071 | -€9,242 | -€22,313 | |
| Income taxes | 67/77 | €863 | €862 | -€1 | -0.2% |
| Profit (loss) for the period | 9904 | €12,208 | -€10,104 | -€22,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,208 | -€10,104 | -€22,311 |
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 17 October 2026 via checked.be.