GARAGE PITOU: 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 PITOU
Largest movements
- Tangible fixed assets +€33,682
up €33,682 (+238%), from €14,156 to €47,838
of which Furniture and vehicles: +€37,716
- Cash -€30,092
down €30,092 (-24.4%), from €123,441 to €93,349
mainly Investment in fixed assets (net) (-€47,455) and Receivables within one year (-€6,227)
- Receivables within one year +€6,227
up €6,227 (+390%), from €1,596 to €7,823
of which Trade receivables: +€6,227
- Tax, wage and social debts +€6,420
up €6,420 (+52.0%), from €12,348 to €18,768
- Gross operating margin +€10,575
up €10,575 (+86.0%), from €12,293 to €22,868
- Depreciation +€9,594
up €9,594 (+230%), from €4,178 to €13,772
- Taxes +€2,333
up €2,333 (+94.5%), from €2,468 to €4,802
- Financial charges -€703
down €703 (-66.0%), from €1,065 to €362
- Other operating charges +€454
up €454 (+29.7%), from €1,526 to €1,979
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 | €141,355 | €151,218 | +€9,862 | +7.0% |
| Fixed assets | 21/28 | €14,156 | €47,838 | +€33,682 | +238% |
| Tangible fixed assets | 22/27 | €14,156 | €47,838 | +€33,682 | +238% |
| Plant, machinery and equipment | 23 | €1,114 | €602 | -€512 | -46.0% |
| Furniture and vehicles | 24 | €1,020 | €38,736 | +€37,716 | +3,698% |
| Other tangible fixed assets | 26 | €12,021 | €8,500 | -€3,521 | -29.3% |
| Current assets | 29/58 | €127,199 | €103,380 | -€23,820 | -18.7% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,596 | €7,823 | +€6,227 | +390% |
| Trade receivables | 40 | - | €6,227 | +€6,227 | |
| Other amounts receivable | 41 | €1,596 | €1,596 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €123,441 | €93,349 | -€30,092 | -24.4% |
| Deferred charges and accrued income | 490/1 | €912 | €958 | +€46 | +5.0% |
| Total equity and liabilities | 10/49 | €141,355 | €151,218 | +€9,862 | +7.0% |
| Equity | 10/15 | €79,520 | €80,932 | +€1,412 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,205 | €57,617 | +€1,412 | +2.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,345 | €55,757 | +€1,412 | +2.6% |
| Profit (loss) carried forward | 14 | €4,715 | €4,715 | = | 0.0% |
| Amounts payable | 17/49 | €61,835 | €70,286 | +€8,450 | +13.7% |
| Amounts payable within one year | 42/48 | €61,835 | €70,286 | +€8,450 | +13.7% |
| Trade debts | 44 | €3,515 | €4,871 | +€1,356 | +38.6% |
| Suppliers | 440/4 | €3,515 | €4,871 | +€1,356 | +38.6% |
| Taxes, remuneration and social security | 45 | €12,348 | €18,768 | +€6,420 | +52.0% |
| Taxes | 450/3 | €12,348 | €18,768 | +€6,420 | +52.0% |
| Other amounts payable | 47/48 | €45,973 | €46,647 | +€674 | +1.5% |
| Non-recurring operating income | 76A | €10,312 | - | -€10,312 | |
| Remuneration, social security and pensions | 62 | €387 | €540 | +€153 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,178 | €13,772 | +€9,594 | +230% |
| Other operating charges | 640/8 | €1,526 | €1,979 | +€454 | +29.7% |
| Gross operating margin | 9900 | €12,293 | €22,868 | +€10,575 | +86.0% |
| Operating profit (loss) | 9901 | €6,202 | €6,576 | +€374 | +6.0% |
| Financial income | 75/76B | €113 | - | -€113 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Financial charges | 65/66B | €1,065 | €362 | -€703 | -66.0% |
| Recurring financial charges | 65 | €1,065 | €362 | -€703 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €5,250 | €6,214 | +€964 | +18.4% |
| Income taxes | 67/77 | €2,468 | €4,802 | +€2,333 | +94.5% |
| Profit (loss) for the period | 9904 | €2,781 | €1,412 | -€1,369 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,781 | €1,412 | -€1,369 | -49.2% |
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 26 October 2026 via checked.be.