GARAGE ROLAND: what changed
What changed
GARAGE ROLAND
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€4,265
2024 · €18,449-€14,184
Equity
€308,757
2024 · €311,292-€2,535
Cash
€90,736
2024 · €103,849-€13,114
Balance sheet total
€636,222
2024 · €395,956+€240,266
Largest movements
Assets
- Tangible fixed assets +€211,296
up €211,296 (+119%), from €177,894 to €389,190
of which Land and buildings: +€172,786
- Stocks and contracts +€35,517
up €35,517 (+40.0%), from €88,889 to €124,407
- Cash -€13,114
down €13,114 (-12.6%), from €103,849 to €90,736
mainly Investment in fixed assets (net) (-€238,189) and Stocks and contracts (-€35,517)
Equity and liabilities
- Other debts +€163,887
up €163,887 (+228%), from €71,779 to €235,666
- Advances received +€63,500
new in 2025: €63,500
- Accrued charges and deferred income +€11,202
up €11,202 (+320%), from €3,504 to €14,705
Income statement
- Gross operating margin +€19,185
up €19,185 (+34.8%), from €55,084 to €74,269
- Staff costs +€15,231
up €15,231 (+1,042%), from €1,461 to €16,693
- Depreciation +€14,747
up €14,747 (+119%), from €12,406 to €27,154
- Financial charges +€9,902
up €9,902 (+289%), from €3,432 to €13,334
- Taxes -€8,029
down €8,029 (-91.9%), from €8,735 to €706
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,449
Gross operating margin
+€19,185
Staff costs
-€15,231
Depreciation
-€14,747
Other operating charges
-€1,533
Financial income
+€17
Financial charges
-€9,902
Taxes
+€8,029
Result 2025
€4,265
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€231,876
Investment
-€238,189
Financing
-€6,800
Cash 2024
€103,849
From operations (derived)
+€231,876
Net result for the year
+€4,265
Depreciation
+€27,154
Stocks and contracts
-€35,517
Receivables within one year
-€5,210
Deferred charges and accrued income
-€1,616
Trade debts
+€1,530
Tax, wage and social debts
+€2,682
Advances received
+€63,500
Other debts
+€163,887
Accrued charges and deferred income
+€11,202
Investment (derived)
-€238,189
Investment in fixed assets (net)
-€238,189
Financing
-€6,800
Contributions, distributions and other
-€6,800
Cash 2025
€90,736
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,956 | €636,222 | +€240,266 | +60.7% |
| Fixed assets | 21/28 | €178,942 | €389,978 | +€211,036 | +118% |
| Intangible fixed assets | 21 | €1,048 | €788 | -€260 | -24.8% |
| Tangible fixed assets | 22/27 | €177,894 | €389,190 | +€211,296 | +119% |
| Land and buildings | 22 | €169,663 | €342,449 | +€172,786 | +102% |
| Plant, machinery and equipment | 23 | €3,201 | €3,876 | +€675 | +21.1% |
| Furniture and vehicles | 24 | €5,030 | €42,864 | +€37,834 | +752% |
| Current assets | 29/58 | €217,014 | €246,244 | +€29,230 | +13.5% |
| Stocks and contracts in progress | 3 | €88,889 | €124,407 | +€35,517 | +40.0% |
| Stocks | 30/36 | €88,889 | €124,407 | +€35,517 | +40.0% |
| Amounts receivable within one year | 40/41 | €12,747 | €17,957 | +€5,210 | +40.9% |
| Trade receivables | 40 | €4,229 | €2,347 | -€1,882 | -44.5% |
| Other amounts receivable | 41 | €8,518 | €15,611 | +€7,092 | +83.3% |
| Cash at bank and in hand | 54/58 | €103,849 | €90,736 | -€13,114 | -12.6% |
| Deferred charges and accrued income | 490/1 | €11,529 | €13,145 | +€1,616 | +14.0% |
| Total equity and liabilities | 10/49 | €395,956 | €636,222 | +€240,266 | +60.7% |
| Equity | 10/15 | €311,292 | €308,757 | -€2,535 | -0.8% |
| Contributions | 10/11 | €238,300 | €238,300 | = | 0.0% |
| Capital | 10 | €238,300 | €238,300 | = | 0.0% |
| Issued capital | 100 | €238,300 | €238,300 | = | 0.0% |
| Reserves | 13 | €72,930 | €70,390 | -€2,540 | -3.5% |
| Non-distributable reserves | 130/1 | €23,830 | €23,830 | = | 0.0% |
| Legal reserve | 130 | €23,830 | €23,830 | = | 0.0% |
| Distributable reserves | 133 | €49,100 | €46,560 | -€2,540 | -5.2% |
| Profit (loss) carried forward | 14 | €62 | €67 | +€5 | +8.1% |
| Amounts payable | 17/49 | €84,664 | €327,465 | +€242,801 | +287% |
| Amounts payable within one year | 42/48 | €81,160 | €312,759 | +€231,599 | +285% |
| Trade debts | 44 | €6,160 | €7,690 | +€1,530 | +24.8% |
| Suppliers | 440/4 | €6,160 | €7,690 | +€1,530 | +24.8% |
| Advances received on contracts in progress | 46 | - | €63,500 | +€63,500 | |
| Taxes, remuneration and social security | 45 | €3,221 | €5,903 | +€2,682 | +83.2% |
| Taxes | 450/3 | €2,896 | €3,241 | +€345 | +11.9% |
| Remuneration and social security | 454/9 | €326 | €2,662 | +€2,337 | +718% |
| Other amounts payable | 47/48 | €71,779 | €235,666 | +€163,887 | +228% |
| Accrued charges and deferred income | 492/3 | €3,504 | €14,705 | +€11,202 | +320% |
| Remuneration, social security and pensions | 62 | €1,461 | €16,693 | +€15,231 | +1,042% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,406 | €27,154 | +€14,747 | +119% |
| Other operating charges | 640/8 | €10,843 | €12,376 | +€1,533 | +14.1% |
| Gross operating margin | 9900 | €55,084 | €74,269 | +€19,185 | +34.8% |
| Operating profit (loss) | 9901 | €30,374 | €18,047 | -€12,327 | -40.6% |
| Financial income | 75/76B | €242 | €259 | +€17 | +6.9% |
| Recurring financial income | 75 | €242 | €259 | +€17 | +6.9% |
| Financial charges | 65/66B | €3,432 | €13,334 | +€9,902 | +289% |
| Recurring financial charges | 65 | €3,432 | €13,334 | +€9,902 | +289% |
| Profit (loss) for the period before taxes | 9903 | €27,184 | €4,971 | -€22,212 | -81.7% |
| Income taxes | 67/77 | €8,735 | €706 | -€8,029 | -91.9% |
| Profit (loss) for the period | 9904 | €18,449 | €4,265 | -€14,184 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,449 | €4,265 | -€14,184 | -76.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.