GARAGE ROBERT: what changed
Two fiscal 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 ROBERT
Largest movements
- Tangible fixed assets -€47,878
down €47,878 (-29.2%), from €163,973 to €116,095
of which Furniture and vehicles: -€26,328
- Cash -€17,172
down €17,172 (-62.6%), from €27,431 to €10,259
mainly Debts after one year (-€95,023) and Trade debts (-€19,247)
- Receivables within one year -€11,887
down €11,887 (-23.0%), from €51,693 to €39,806
of which Trade receivables: -€11,368
- Deferred charges and accrued income -€8,391
down €8,391 (-84.5%), from €9,931 to €1,540
- Stocks and contracts +€5,238
up €5,238 (+8.6%), from €60,980 to €66,218
- Debts after one year -€95,023
down €95,023 (-100.0%), from €95,023 to €0
of which Other amounts payable: -€59,000
- Profit (loss) carried forward +€45,419
up €45,419 (+47.7%), from €95,182 to €140,601
- Trade debts -€19,247
down €19,247 (-87.5%), from €22,000 to €2,753
- Current portion of long-term debt -€15,241
down €15,241 (-48.5%), from €31,442 to €16,201
- Other debts +€7,584
up €7,584 (+1326.4%), from €572 to €8,155
- Gross operating margin -€38,637
down €38,637 (-25.8%), from €149,553 to €110,916
- Depreciation -€5,280
down €5,280 (-11.3%), from €46,539 to €41,259
- Other operating charges -€4,404
down €4,404 (-48.0%), from €9,169 to €4,765
- Taxes -€3,847
down €3,847 (-19.2%), from €20,055 to €16,208
- Financial charges -€1,557
down €1,557 (-37.3%), from €4,173 to €2,616
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.
Cash bridge derived
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 | €347,294 | €267,203 | -€80,091 | -23.1% |
| Fixed assets | 21/28 | €197,258 | €149,379 | -€47,878 | -24.3% |
| Tangible fixed assets | 22/27 | €163,973 | €116,095 | -€47,878 | -29.2% |
| Land and buildings | 22 | €89,564 | €70,486 | -€19,078 | -21.3% |
| Plant, machinery and equipment | 23 | €7,977 | €5,504 | -€2,473 | -31.0% |
| Furniture and vehicles | 24 | €66,432 | €40,104 | -€26,328 | -39.6% |
| Financial fixed assets | 28 | €33,284 | €33,284 | = | 0.0% |
| Current assets | 29/58 | €150,036 | €117,824 | -€32,213 | -21.5% |
| Stocks and contracts in progress | 3 | €60,980 | €66,218 | +€5,238 | +8.6% |
| Stocks | 30/36 | €60,980 | €66,218 | +€5,238 | +8.6% |
| Amounts receivable within one year | 40/41 | €51,693 | €39,806 | -€11,887 | -23.0% |
| Trade receivables | 40 | €50,865 | €39,497 | -€11,368 | -22.3% |
| Other amounts receivable | 41 | €828 | €309 | -€519 | -62.7% |
| Cash at bank and in hand | 54/58 | €27,431 | €10,259 | -€17,172 | -62.6% |
| Deferred charges and accrued income | 490/1 | €9,931 | €1,540 | -€8,391 | -84.5% |
| Total equity and liabilities | 10/49 | €347,294 | €267,203 | -€80,091 | -23.1% |
| Equity | 10/15 | €186,330 | €231,750 | +€45,419 | +24.4% |
| Contributions | 10/11 | €39,942 | €39,942 | = | 0.0% |
| Reserves | 13 | €51,207 | €51,207 | = | 0.0% |
| Distributable reserves | 133 | €51,207 | €51,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,182 | €140,601 | +€45,419 | +47.7% |
| Amounts payable | 17/49 | €160,964 | €35,453 | -€125,510 | -78.0% |
| Amounts payable after more than one year | 17 | €95,023 | €0 | -€95,023 | -100.0% |
| Financial debts | 170/4 | €36,023 | €0 | -€36,023 | -100.0% |
| Other amounts payable | 178/9 | €59,000 | €0 | -€59,000 | -100.0% |
| Amounts payable within one year | 42/48 | €65,941 | €35,453 | -€30,487 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €31,442 | €16,201 | -€15,241 | -48.5% |
| Trade debts | 44 | €22,000 | €2,753 | -€19,247 | -87.5% |
| Suppliers | 440/4 | €22,000 | €2,753 | -€19,247 | -87.5% |
| Taxes, remuneration and social security | 45 | €11,928 | €8,345 | -€3,583 | -30.0% |
| Taxes | 450/3 | €11,928 | €8,345 | -€3,583 | -30.0% |
| Other amounts payable | 47/48 | €572 | €8,155 | +€7,584 | +1326.4% |
| Non-recurring operating income | 76A | €365 | €1,000 | +€635 | +174.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,539 | €41,259 | -€5,280 | -11.3% |
| Other operating charges | 640/8 | €9,169 | €4,765 | -€4,404 | -48.0% |
| Non-recurring operating charges | 66A | - | €1,574 | +€1,574 | |
| Gross operating margin | 9900 | €149,553 | €110,916 | -€38,637 | -25.8% |
| Operating profit (loss) | 9901 | €93,845 | €63,318 | -€30,527 | -32.5% |
| Financial income | 75/76B | €1,383 | €926 | -€458 | -33.1% |
| Recurring financial income | 75 | €1,383 | €926 | -€458 | -33.1% |
| Financial charges | 65/66B | €4,173 | €2,616 | -€1,557 | -37.3% |
| Recurring financial charges | 65 | €4,173 | €2,616 | -€1,557 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €91,055 | €61,627 | -€29,428 | -32.3% |
| Income taxes | 67/77 | €20,055 | €16,208 | -€3,847 | -19.2% |
| Profit (loss) for the period | 9904 | €71,000 | €45,419 | -€25,581 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,000 | €45,419 | -€25,581 | -36.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.