GARAGE PETITJEAN: 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 PETITJEAN
Largest movements
- Tangible fixed assets +€14,145
up €14,145 (+79.8%), from €17,731 to €31,876
of which Furniture and vehicles: +€15,885
- Cash +€3,489
up €3,489 (+10.9%), from €32,069 to €35,558
mainly Depreciation (+€8,202) and Debts after one year (+€7,490)
- Debts after one year +€7,490
new in 2025: €7,490
- Profit (loss) carried forward +€5,042
no longer reported in 2025 (was -€5,042)
- Current portion of long-term debt +€3,877
new in 2025: €3,877
- Tax, wage and social debts -€994
down €994 (-82.3%), from €1,208 to €214
- Trade debts +€922
up €922 (+10.7%), from €8,576 to €9,498
- Gross operating margin -€3,097
down €3,097 (-13.5%), from €22,987 to €19,889
- Depreciation +€2,837
up €2,837 (+52.9%), from €5,365 to €8,202
- Taxes -€947
down €947 (-25.5%), from €3,717 to €2,769
- Financial income +€309
up €309 (+500%), from €62 to €371
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 | €67,681 | €84,878 | +€17,198 | +25.4% |
| Fixed assets | 21/28 | €17,791 | €31,936 | +€14,145 | +79.5% |
| Tangible fixed assets | 22/27 | €17,731 | €31,876 | +€14,145 | +79.8% |
| Land and buildings | 22 | €7,438 | €6,271 | -€1,167 | -15.7% |
| Plant, machinery and equipment | 23 | €1,683 | €1,110 | -€573 | -34.1% |
| Furniture and vehicles | 24 | €8,610 | €24,495 | +€15,885 | +185% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €49,890 | €52,943 | +€3,053 | +6.1% |
| Stocks and contracts in progress | 3 | €3,582 | €2,966 | -€615 | -17.2% |
| Stocks | 30/36 | €3,582 | €2,966 | -€615 | -17.2% |
| Amounts receivable within one year | 40/41 | €10,830 | €10,785 | -€45 | -0.4% |
| Trade receivables | 40 | €4,482 | €5,282 | +€800 | +17.9% |
| Other amounts receivable | 41 | €6,348 | €5,502 | -€846 | -13.3% |
| Cash at bank and in hand | 54/58 | €32,069 | €35,558 | +€3,489 | +10.9% |
| Deferred charges and accrued income | 490/1 | €3,409 | €3,633 | +€225 | +6.6% |
| Total equity and liabilities | 10/49 | €67,681 | €84,878 | +€17,198 | +25.4% |
| Equity | 10/15 | €56,958 | €62,831 | +€5,874 | +10.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | - | €831 | +€831 | |
| Non-distributable reserves | 130/1 | - | €831 | +€831 | |
| Legal reserve | 130 | - | €831 | +€831 | |
| Profit (loss) carried forward | 14 | -€5,042 | - | +€5,042 | |
| Amounts payable | 17/49 | €10,723 | €22,047 | +€11,324 | +106% |
| Amounts payable after more than one year | 17 | - | €7,490 | +€7,490 | |
| Financial debts | 170/4 | - | €7,490 | +€7,490 | |
| Amounts payable within one year | 42/48 | €9,784 | €13,589 | +€3,805 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,877 | +€3,877 | |
| Trade debts | 44 | €8,576 | €9,498 | +€922 | +10.7% |
| Suppliers | 440/4 | €8,576 | €9,498 | +€922 | +10.7% |
| Taxes, remuneration and social security | 45 | €1,208 | €214 | -€994 | -82.3% |
| Taxes | 450/3 | €1,208 | €214 | -€994 | -82.3% |
| Accrued charges and deferred income | 492/3 | €939 | €968 | +€29 | +3.1% |
| Non-recurring operating income | 76A | - | €827 | +€827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,365 | €8,202 | +€2,837 | +52.9% |
| Other operating charges | 640/8 | €2,992 | €3,066 | +€74 | +2.5% |
| Gross operating margin | 9900 | €22,987 | €19,889 | -€3,097 | -13.5% |
| Operating profit (loss) | 9901 | €14,630 | €8,621 | -€6,009 | -41.1% |
| Financial income | 75/76B | €62 | €371 | +€309 | +500% |
| Recurring financial income | 75 | €62 | €371 | +€309 | +500% |
| Financial charges | 65/66B | €428 | €349 | -€79 | -18.4% |
| Recurring financial charges | 65 | €428 | €349 | -€79 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €14,264 | €8,643 | -€5,621 | -39.4% |
| Income taxes | 67/77 | €3,717 | €2,769 | -€947 | -25.5% |
| Profit (loss) for the period | 9904 | €10,547 | €5,874 | -€4,674 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,547 | €5,874 | -€4,674 | -44.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.