GARAGE POLFLIET: 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 POLFLIET
Largest movements
- Cash +€86,355
up €86,355 (+588%), from €14,686 to €101,041
mainly Net result for the year (+€85,441) and Depreciation (+€37,021)
- Receivables within one year +€33,748
up €33,748 (+125%), from €27,071 to €60,819
of which Other amounts receivable: +€39,355
- Tangible fixed assets -€18,337
down €18,337 (-5.6%), from €327,225 to €308,888
of which Land and buildings: -€17,735
- Profit (loss) carried forward +€85,441
up €85,441 (+48.8%), from -€175,061 to -€89,620
- Tax, wage and social debts +€11,816
up €11,816 (+1,814%), from €651 to €12,467
- Trade debts +€4,785
up €4,785 (+233%), from €2,052 to €6,837
- Gross operating margin +€51,675
up €51,675 (+58.8%), from €87,874 to €139,549
- Taxes +€8,575
new in 2025: €8,575
- Financial income +€1,578
new in 2025: €1,578
- Depreciation +€1,505
up €1,505 (+4.2%), from €35,516 to €37,021
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 | €368,982 | €470,748 | +€101,766 | +27.6% |
| Fixed assets | 21/28 | €327,225 | €308,888 | -€18,337 | -5.6% |
| Tangible fixed assets | 22/27 | €327,225 | €308,888 | -€18,337 | -5.6% |
| Land and buildings | 22 | €325,082 | €307,347 | -€17,735 | -5.5% |
| Furniture and vehicles | 24 | €2,143 | €1,541 | -€603 | -28.1% |
| Current assets | 29/58 | €41,757 | €161,860 | +€120,103 | +288% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €27,071 | €60,819 | +€33,748 | +125% |
| Trade receivables | 40 | €27,071 | €21,464 | -€5,607 | -20.7% |
| Other amounts receivable | 41 | - | €39,355 | +€39,355 | |
| Cash at bank and in hand | 54/58 | €14,686 | €101,041 | +€86,355 | +588% |
| Total equity and liabilities | 10/49 | €368,982 | €470,748 | +€101,766 | +27.6% |
| Equity | 10/15 | €366,004 | €451,444 | +€85,441 | +23.3% |
| 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% |
| Revaluation surpluses | 12 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €79,064 | €79,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €75,966 | €75,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,061 | -€89,620 | +€85,441 | +48.8% |
| Amounts payable | 17/49 | €2,979 | €19,304 | +€16,325 | +548% |
| Amounts payable within one year | 42/48 | €2,979 | €19,304 | +€16,325 | +548% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,052 | €6,837 | +€4,785 | +233% |
| Suppliers | 440/4 | €2,052 | €6,837 | +€4,785 | +233% |
| Taxes, remuneration and social security | 45 | €651 | €12,467 | +€11,816 | +1,814% |
| Taxes | 450/3 | €651 | €12,467 | +€11,816 | +1,814% |
| Other amounts payable | 47/48 | €275 | €0 | -€275 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,516 | €37,021 | +€1,505 | +4.2% |
| Other operating charges | 640/8 | €9,799 | €9,973 | +€174 | +1.8% |
| Gross operating margin | 9900 | €87,874 | €139,549 | +€51,675 | +58.8% |
| Operating profit (loss) | 9901 | €42,560 | €92,555 | +€49,995 | +117% |
| Financial income | 75/76B | - | €1,578 | +€1,578 | |
| Recurring financial income | 75 | - | €1,578 | +€1,578 | |
| Financial charges | 65/66B | €259 | €118 | -€141 | -54.5% |
| Recurring financial charges | 65 | €259 | €118 | -€141 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €42,301 | €94,015 | +€51,714 | +122% |
| Income taxes | 67/77 | - | €8,575 | +€8,575 | |
| Profit (loss) for the period | 9904 | €42,301 | €85,441 | +€43,140 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €42,301 | €85,441 | +€43,140 | +102% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.