Garage Pousset: 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 Pousset
Largest movements
- Tangible fixed assets -€13,369
down €13,369 (-11.7%), from €114,056 to €100,687
of which Plant, machinery and equipment: -€12,612
- Receivables within one year -€10,618
down €10,618 (-38.0%), from €27,913 to €17,295
of which Trade receivables: -€24,913
- Cash +€10,177
up €10,177 (+15.0%), from €67,711 to €77,888
mainly Net result for the year (+€21,077) and Depreciation (+€13,414)
- Deferred charges and accrued income +€3,795
new in 2025: €3,795
- Trade debts -€34,962
down €34,962 (-95.6%), from €36,562 to €1,600
- Profit (loss) carried forward +€21,077
up €21,077 (+70.6%), from €29,855 to €50,932
- Debts after one year -€9,111
down €9,111 (-9.0%), from €101,340 to €92,229
- Advances received +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€4,677
up €4,677 (+19.5%), from €24,017 to €28,693
of which Taxes: +€2,719
- Staff costs +€73,082
up €73,082 (+188%), from €38,928 to €112,010
- Gross operating margin +€72,491
up €72,491 (+82.1%), from €88,290 to €160,781
- Depreciation +€5,450
up €5,450 (+68.4%), from €7,964 to €13,414
- Financial charges +€3,000
up €3,000 (+80.2%), from €3,741 to €6,741
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 | €209,680 | €199,665 | -€10,015 | -4.8% |
| Fixed assets | 21/28 | €114,056 | €100,687 | -€13,369 | -11.7% |
| Tangible fixed assets | 22/27 | €114,056 | €100,687 | -€13,369 | -11.7% |
| Plant, machinery and equipment | 23 | €99,229 | €86,617 | -€12,612 | -12.7% |
| Other tangible fixed assets | 26 | €14,827 | €14,070 | -€757 | -5.1% |
| Current assets | 29/58 | €95,624 | €98,979 | +€3,355 | +3.5% |
| Amounts receivable within one year | 40/41 | €27,913 | €17,295 | -€10,618 | -38.0% |
| Trade receivables | 40 | €26,193 | €1,280 | -€24,913 | -95.1% |
| Other amounts receivable | 41 | €1,720 | €16,015 | +€14,295 | +831% |
| Cash at bank and in hand | 54/58 | €67,711 | €77,888 | +€10,177 | +15.0% |
| Deferred charges and accrued income | 490/1 | - | €3,795 | +€3,795 | |
| Total equity and liabilities | 10/49 | €209,680 | €199,665 | -€10,015 | -4.8% |
| Equity | 10/15 | €33,855 | €54,932 | +€21,077 | +62.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,855 | €50,932 | +€21,077 | +70.6% |
| Amounts payable | 17/49 | €175,825 | €144,733 | -€31,091 | -17.7% |
| Amounts payable after more than one year | 17 | €101,340 | €92,229 | -€9,111 | -9.0% |
| Financial debts | 170/4 | €101,340 | €92,229 | -€9,111 | -9.0% |
| Amounts payable within one year | 42/48 | €74,485 | €52,505 | -€21,980 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €8,660 | €9,111 | +€451 | +5.2% |
| Financial debts | 43 | - | €3,797 | +€3,797 | |
| Credit institutions | 430/8 | - | €3,797 | +€3,797 | |
| Trade debts | 44 | €36,562 | €1,600 | -€34,962 | -95.6% |
| Suppliers | 440/4 | €36,562 | €1,600 | -€34,962 | -95.6% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €24,017 | €28,693 | +€4,677 | +19.5% |
| Taxes | 450/3 | €17,872 | €20,591 | +€2,719 | +15.2% |
| Remuneration and social security | 454/9 | €6,145 | €8,103 | +€1,958 | +31.9% |
| Other amounts payable | 47/48 | €5,246 | €4,304 | -€942 | -18.0% |
| Remuneration, social security and pensions | 62 | €38,928 | €112,010 | +€73,082 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,964 | €13,414 | +€5,450 | +68.4% |
| Other operating charges | 640/8 | €641 | €1,337 | +€695 | +108% |
| Gross operating margin | 9900 | €88,290 | €160,781 | +€72,491 | +82.1% |
| Operating profit (loss) | 9901 | €40,756 | €34,020 | -€6,736 | -16.5% |
| Financial income | 75/76B | €28 | €72 | +€44 | +158% |
| Recurring financial income | 75 | €28 | €72 | +€44 | +158% |
| Financial charges | 65/66B | €3,741 | €6,741 | +€3,000 | +80.2% |
| Recurring financial charges | 65 | €3,741 | €6,741 | +€3,000 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €37,043 | €27,351 | -€9,692 | -26.2% |
| Income taxes | 67/77 | €7,188 | €6,274 | -€914 | -12.7% |
| Profit (loss) for the period | 9904 | €29,855 | €21,077 | -€8,778 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,855 | €21,077 | -€8,778 | -29.4% |
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 14 October 2026 via checked.be.