Garage PIPPO: 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 PIPPO
Largest movements
- Deferred charges and accrued income +€8,257
up €8,257 (+41.6%), from €19,860 to €28,117
- Receivables within one year -€5,775
down €5,775 (-64.6%), from €8,936 to €3,160
of which Trade receivables: -€5,664
- Reserves +€5,847
up €5,847 (+3.1%), from €186,498 to €192,345
of which Distributable reserves: +€5,847
- Tax, wage and social debts -€3,160
down €3,160 (-44.8%), from €7,058 to €3,898
- Gross operating margin +€7,102
up €7,102, from -€3,790 to €3,312
- Financial income +€4,505
up €4,505 (+117%), from €3,839 to €8,344
- Taxes +€3,479
up €3,479 (+1,549%), from €225 to €3,703
- Other operating charges +€642
up €642 (+59.7%), from €1,074 to €1,716
- Financial charges +€95
up €95 (+32.4%), from €294 to €389
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 | €245,037 | €246,722 | +€1,685 | +0.7% |
| Current assets | 29/58 | €245,037 | €246,722 | +€1,685 | +0.7% |
| Amounts receivable after more than one year | 29 | €212,955 | €212,955 | = | 0.0% |
| Other amounts receivable | 291 | €212,955 | €212,955 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,936 | €3,160 | -€5,775 | -64.6% |
| Trade receivables | 40 | €5,764 | €100 | -€5,664 | -98.3% |
| Other amounts receivable | 41 | €3,172 | €3,060 | -€112 | -3.5% |
| Cash at bank and in hand | 54/58 | €3,286 | €2,489 | -€796 | -24.2% |
| Deferred charges and accrued income | 490/1 | €19,860 | €28,117 | +€8,257 | +41.6% |
| Total equity and liabilities | 10/49 | €245,037 | €246,722 | +€1,685 | +0.7% |
| Equity | 10/15 | €235,742 | €241,589 | +€5,847 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €186,498 | €192,345 | +€5,847 | +3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €186,498 | €192,345 | +€5,847 | +3.1% |
| Profit (loss) carried forward | 14 | €43,044 | €43,044 | = | 0.0% |
| Amounts payable | 17/49 | €9,294 | €5,133 | -€4,161 | -44.8% |
| Amounts payable within one year | 42/48 | €9,294 | €5,133 | -€4,161 | -44.8% |
| Trade debts | 44 | €2,236 | €1,235 | -€1,001 | -44.8% |
| Suppliers | 440/4 | €2,236 | €1,235 | -€1,001 | -44.8% |
| Taxes, remuneration and social security | 45 | €7,058 | €3,898 | -€3,160 | -44.8% |
| Taxes | 450/3 | €7,058 | €3,898 | -€3,160 | -44.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €13,633 | +€13,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,074 | €1,716 | +€642 | +59.7% |
| Gross operating margin | 9900 | -€3,790 | €3,312 | +€7,102 | |
| Operating profit (loss) | 9901 | -€4,864 | €1,596 | +€6,460 | |
| Financial income | 75/76B | €3,839 | €8,344 | +€4,505 | +117% |
| Recurring financial income | 75 | €3,839 | €8,344 | +€4,505 | +117% |
| Financial charges | 65/66B | €294 | €389 | +€95 | +32.4% |
| Recurring financial charges | 65 | €294 | €389 | +€95 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,320 | €9,550 | +€10,870 | |
| Income taxes | 67/77 | €225 | €3,703 | +€3,479 | +1,549% |
| Profit (loss) for the period | 9904 | -€1,544 | €5,847 | +€7,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,544 | €5,847 | +€7,391 |
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 19 October 2026 via checked.be.