GARAGE ROI ALBERT: 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 ROI ALBERT
Largest movements
- Cash +€7,170
up €7,170 (+2,271%), from €316 to €7,485
mainly Tax, wage and social debts (+€7,305) and Trade debts (+€1,190)
- Stocks and contracts +€2,754
up €2,754 (+20.8%), from €13,246 to €16,000
- Tax, wage and social debts +€7,305
up €7,305 (+109%), from €6,703 to €14,008
- Trade debts +€1,190
up €1,190 (+3,801%), from €31 to €1,221
- Profit (loss) carried forward +€1,187
up €1,187 (+12.4%), from -€9,604 to -€8,417
- Contributions +€297
up €297 (+1.6%), from €18,592 to €18,889
- Other operating charges +€2,705
up €2,705 (+148%), from €1,832 to €4,537
- Gross operating margin +€2,042
up €2,042 (+49.3%), from €4,145 to €6,187
- Financial charges +€238
up €238 (+106%), from €225 to €462
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,581 | €27,560 | +€9,979 | +56.8% |
| Fixed assets | 21/28 | €3,873 | €3,873 | = | 0.0% |
| Financial fixed assets | 28 | €3,873 | €3,873 | = | 0.0% |
| Current assets | 29/58 | €13,708 | €23,687 | +€9,979 | +72.8% |
| Stocks and contracts in progress | 3 | €13,246 | €16,000 | +€2,754 | +20.8% |
| Stocks | 30/36 | €13,246 | €16,000 | +€2,754 | +20.8% |
| Amounts receivable within one year | 40/41 | €146 | €202 | +€55 | +37.8% |
| Trade receivables | 40 | €146 | €202 | +€55 | +37.8% |
| Cash at bank and in hand | 54/58 | €316 | €7,485 | +€7,170 | +2,271% |
| Total equity and liabilities | 10/49 | €17,581 | €27,560 | +€9,979 | +56.8% |
| Equity | 10/15 | €10,847 | €12,332 | +€1,484 | +13.7% |
| Contributions | 10/11 | €18,592 | €18,889 | +€297 | +1.6% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Other | 1319 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€9,604 | -€8,417 | +€1,187 | +12.4% |
| Amounts payable | 17/49 | €6,734 | €15,229 | +€8,495 | +126% |
| Amounts payable within one year | 42/48 | €6,734 | €15,229 | +€8,495 | +126% |
| Trade debts | 44 | €31 | €1,221 | +€1,190 | +3,801% |
| Suppliers | 440/4 | €31 | €1,221 | +€1,190 | +3,801% |
| Taxes, remuneration and social security | 45 | €6,703 | €14,008 | +€7,305 | +109% |
| Taxes | 450/3 | €6,703 | €14,008 | +€7,305 | +109% |
| Non-recurring operating income | 76A | €11,462 | - | -€11,462 | |
| Other operating charges | 640/8 | €1,832 | €4,537 | +€2,705 | +148% |
| Gross operating margin | 9900 | €4,145 | €6,187 | +€2,042 | +49.3% |
| Operating profit (loss) | 9901 | €2,312 | €1,649 | -€663 | -28.7% |
| Financial charges | 65/66B | €225 | €462 | +€238 | +106% |
| Recurring financial charges | 65 | €225 | €462 | +€238 | +106% |
| Profit (loss) for the period before taxes | 9903 | €2,088 | €1,187 | -€901 | -43.1% |
| Profit (loss) for the period | 9904 | €2,088 | €1,187 | -€901 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,088 | €1,187 | -€901 | -43.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.