GARAGE QUIPOR: 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 QUIPOR
Largest movements
- Cash +€19,220
up €19,220 (+12.3%), from €156,204 to €175,424
mainly Net result for the year (+€59,421) and Depreciation (+€21,383)
- Tangible fixed assets +€9,974
up €9,974 (+5.5%), from €182,175 to €192,149
of which Other tangible fixed assets: +€11,854
- Receivables within one year +€9,406
up €9,406 (+9.2%), from €101,988 to €111,394
- Stocks and contracts +€5,742
up €5,742 (+8.9%), from €64,280 to €70,021
- Reserves +€59,421
up €59,421 (+36.0%), from €165,197 to €224,618
- Debts after one year -€16,232
down €16,232 (-62.8%), from €25,855 to €9,624
- Tax, wage and social debts +€11,166
up €11,166 (+26.2%), from €42,626 to €53,792
of which Taxes: +€9,704
- Current portion of long-term debt -€6,639
down €6,639 (-29.0%), from €22,870 to €16,232
- Other operating charges +€4,422
up €4,422 (+182%), from €2,435 to €6,856
- Gross operating margin +€4,392
up €4,392 (+3.8%), from €114,297 to €118,689
- Depreciation +€2,621
up €2,621 (+14.0%), from €18,761 to €21,383
- Taxes -€1,752
down €1,752 (-5.4%), from €32,181 to €30,430
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 | €512,797 | €555,120 | +€42,323 | +8.3% |
| Fixed assets | 21/28 | €182,243 | €192,217 | +€9,974 | +5.5% |
| Tangible fixed assets | 22/27 | €182,175 | €192,149 | +€9,974 | +5.5% |
| Land and buildings | 22 | €105,590 | €105,590 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,529 | €8,837 | -€2,691 | -23.3% |
| Furniture and vehicles | 24 | - | €812 | +€812 | |
| Other tangible fixed assets | 26 | €65,056 | €76,910 | +€11,854 | +18.2% |
| Financial fixed assets | 28 | €68 | €68 | = | 0.0% |
| Current assets | 29/58 | €330,554 | €362,903 | +€32,349 | +9.8% |
| Stocks and contracts in progress | 3 | €64,280 | €70,021 | +€5,742 | +8.9% |
| Stocks | 30/36 | €64,280 | €70,021 | +€5,742 | +8.9% |
| Amounts receivable within one year | 40/41 | €101,988 | €111,394 | +€9,406 | +9.2% |
| Trade receivables | 40 | €101,988 | €111,394 | +€9,406 | +9.2% |
| Cash at bank and in hand | 54/58 | €156,204 | €175,424 | +€19,220 | +12.3% |
| Deferred charges and accrued income | 490/1 | €8,082 | €6,063 | -€2,019 | -25.0% |
| Total equity and liabilities | 10/49 | €512,797 | €555,120 | +€42,323 | +8.3% |
| Equity | 10/15 | €247,002 | €306,423 | +€59,421 | +24.1% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | €165,197 | €224,618 | +€59,421 | +36.0% |
| Distributable reserves | 133 | €165,197 | €224,618 | +€59,421 | +36.0% |
| Amounts payable | 17/49 | €265,794 | €248,697 | -€17,097 | -6.4% |
| Amounts payable after more than one year | 17 | €25,855 | €9,624 | -€16,232 | -62.8% |
| Financial debts | 170/4 | €25,855 | €9,624 | -€16,232 | -62.8% |
| Amounts payable within one year | 42/48 | €235,439 | €231,573 | -€3,866 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €22,870 | €16,232 | -€6,639 | -29.0% |
| Trade debts | 44 | €45,115 | €39,653 | -€5,462 | -12.1% |
| Suppliers | 440/4 | €45,115 | €39,653 | -€5,462 | -12.1% |
| Taxes, remuneration and social security | 45 | €42,626 | €53,792 | +€11,166 | +26.2% |
| Taxes | 450/3 | €42,626 | €52,330 | +€9,704 | +22.8% |
| Remuneration and social security | 454/9 | - | €1,462 | +€1,462 | |
| Other amounts payable | 47/48 | €124,827 | €121,897 | -€2,930 | -2.3% |
| Accrued charges and deferred income | 492/3 | €4,500 | €7,500 | +€3,000 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,761 | €21,383 | +€2,621 | +14.0% |
| Other operating charges | 640/8 | €2,435 | €6,856 | +€4,422 | +182% |
| Gross operating margin | 9900 | €114,297 | €118,689 | +€4,392 | +3.8% |
| Operating profit (loss) | 9901 | €93,101 | €90,450 | -€2,651 | -2.8% |
| Financial income | 75/76B | €168 | €288 | +€120 | +71.2% |
| Recurring financial income | 75 | €168 | €288 | +€120 | +71.2% |
| Financial charges | 65/66B | €1,757 | €888 | -€869 | -49.5% |
| Recurring financial charges | 65 | €1,757 | €888 | -€869 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €91,512 | €89,851 | -€1,662 | -1.8% |
| Income taxes | 67/77 | €32,181 | €30,430 | -€1,752 | -5.4% |
| Profit (loss) for the period | 9904 | €59,331 | €59,421 | +€90 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,331 | €59,421 | +€90 | +0.2% |
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 31 October 2026 via checked.be.