Garage Perrots: 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 Perrots
Largest movements
- Tangible fixed assets +€48,256
up €48,256 (+121%), from €39,895 to €88,151
of which Other tangible fixed assets: +€36,224
- Receivables within one year +€23,777
up €23,777 (+56.8%), from €41,886 to €65,663
of which Other amounts receivable: +€18,268
- Cash -€7,807
down €7,807 (-15.9%), from €48,983 to €41,175
mainly Investment in fixed assets (net) (-€67,078) and Receivables within one year (-€23,777)
- Stocks and contracts +€4,645
up €4,645 (+94.8%), from €4,901 to €9,545
- Deferred charges and accrued income +€2,306
up €2,306 (+83.0%), from €2,778 to €5,083
- Other debts +€35,655
up €35,655 (+409%), from €8,711 to €44,366
- Trade debts +€23,145
up €23,145 (+1,624%), from €1,425 to €24,570
- Reserves +€22,074
up €22,074 (+20.1%), from €110,083 to €132,157
- Tax, wage and social debts -€8,859
down €8,859 (-61.7%), from €14,348 to €5,488
- Gross operating margin -€45,393
down €45,393 (-47.3%), from €95,969 to €50,577
- Taxes -€18,598
down €18,598 (-73.0%), from €25,488 to €6,891
- Depreciation +€3,216
up €3,216 (+22.4%), from €14,363 to €17,580
- Write-downs +€1,461
new in 2025: €1,461
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 | €139,566 | €211,986 | +€72,419 | +51.9% |
| Fixed assets | 21/28 | €41,020 | €90,518 | +€49,499 | +121% |
| Intangible fixed assets | 21 | - | €1,243 | +€1,243 | |
| Tangible fixed assets | 22/27 | €39,895 | €88,151 | +€48,256 | +121% |
| Plant, machinery and equipment | 23 | €30,541 | €33,125 | +€2,583 | +8.5% |
| Furniture and vehicles | 24 | €1,217 | €10,666 | +€9,449 | +777% |
| Other tangible fixed assets | 26 | €8,137 | €44,361 | +€36,224 | +445% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €98,547 | €121,467 | +€22,921 | +23.3% |
| Stocks and contracts in progress | 3 | €4,901 | €9,545 | +€4,645 | +94.8% |
| Stocks | 30/36 | €4,901 | €9,545 | +€4,645 | +94.8% |
| Amounts receivable within one year | 40/41 | €41,886 | €65,663 | +€23,777 | +56.8% |
| Trade receivables | 40 | €41,865 | €47,374 | +€5,509 | +13.2% |
| Other amounts receivable | 41 | €21 | €18,289 | +€18,268 | +86,992% |
| Cash at bank and in hand | 54/58 | €48,983 | €41,175 | -€7,807 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,778 | €5,083 | +€2,306 | +83.0% |
| Total equity and liabilities | 10/49 | €139,566 | €211,986 | +€72,419 | +51.9% |
| Equity | 10/15 | €115,083 | €137,157 | +€22,074 | +19.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,083 | €132,157 | +€22,074 | +20.1% |
| Distributable reserves | 133 | €110,083 | €132,157 | +€22,074 | +20.1% |
| Amounts payable | 17/49 | €24,483 | €74,828 | +€50,345 | +206% |
| Amounts payable within one year | 42/48 | €24,483 | €74,424 | +€49,941 | +204% |
| Trade debts | 44 | €1,425 | €24,570 | +€23,145 | +1,624% |
| Suppliers | 440/4 | €1,425 | €24,570 | +€23,145 | +1,624% |
| Taxes, remuneration and social security | 45 | €14,348 | €5,488 | -€8,859 | -61.7% |
| Taxes | 450/3 | €14,348 | €5,488 | -€8,859 | -61.7% |
| Other amounts payable | 47/48 | €8,711 | €44,366 | +€35,655 | +409% |
| Accrued charges and deferred income | 492/3 | €0 | €404 | +€404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,363 | €17,580 | +€3,216 | +22.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,461 | +€1,461 | |
| Other operating charges | 640/8 | €1,229 | €1,822 | +€593 | +48.3% |
| Gross operating margin | 9900 | €95,969 | €50,577 | -€45,393 | -47.3% |
| Operating profit (loss) | 9901 | €80,377 | €29,714 | -€50,663 | -63.0% |
| Financial income | 75/76B | €3 | €1 | -€2 | -75.2% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -75.2% |
| Financial charges | 65/66B | €257 | €750 | +€493 | +191% |
| Recurring financial charges | 65 | €257 | €750 | +€493 | +191% |
| Profit (loss) for the period before taxes | 9903 | €80,123 | €28,965 | -€51,158 | -63.8% |
| Income taxes | 67/77 | €25,488 | €6,891 | -€18,598 | -73.0% |
| Profit (loss) for the period | 9904 | €54,635 | €22,074 | -€32,561 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,635 | €22,074 | -€32,561 | -59.6% |
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 20 October 2026 via checked.be.