GARAGE ROUAEN: 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 ROUAEN
Largest movements
- Current investments +€50,000
up €50,000 (+14.9%), from €335,680 to €385,680
- Stocks and contracts -€36,130
down €36,130 (-25.4%), from €142,258 to €106,128
- Tangible fixed assets -€21,229
down €21,229 (-4.1%), from €522,439 to €501,210
of which Furniture and vehicles: -€10,706
- Cash +€17,991
up €17,991 (+7.3%), from €245,979 to €263,971
mainly Stocks and contracts (+€36,130) and Depreciation (+€24,529)
- Reserves +€16,784
up €16,784 (+2.4%), from €689,824 to €706,608
of which Distributable reserves: +€15,861
- Gross operating margin -€19,604
down €19,604 (-27.3%), from €71,692 to €52,088
- Taxes -€5,595
down €5,595 (-43.3%), from €12,907 to €7,312
- Staff costs -€3,635
no longer reported in 2025 (was €3,635)
- Financial income -€3,384
down €3,384 (-28.0%), from €12,085 to €8,700
- Depreciation +€780
up €780 (+3.3%), from €23,749 to €24,529
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 | €1,258,367 | €1,269,813 | +€11,446 | +0.9% |
| Fixed assets | 21/28 | €522,637 | €501,210 | -€21,427 | -4.1% |
| Tangible fixed assets | 22/27 | €522,439 | €501,210 | -€21,229 | -4.1% |
| Land and buildings | 22 | €474,885 | €466,785 | -€8,100 | -1.7% |
| Plant, machinery and equipment | 23 | €13,727 | €11,304 | -€2,423 | -17.6% |
| Furniture and vehicles | 24 | €33,827 | €23,121 | -€10,706 | -31.7% |
| Financial fixed assets | 28 | €198 | - | -€198 | |
| Current assets | 29/58 | €735,730 | €768,603 | +€32,873 | +4.5% |
| Stocks and contracts in progress | 3 | €142,258 | €106,128 | -€36,130 | -25.4% |
| Stocks | 30/36 | €142,258 | €106,128 | -€36,130 | -25.4% |
| Amounts receivable within one year | 40/41 | €10,131 | €11,596 | +€1,465 | +14.5% |
| Trade receivables | 40 | €9,107 | €5,587 | -€3,520 | -38.6% |
| Other amounts receivable | 41 | €1,025 | €6,009 | +€4,985 | +487% |
| Current investments | 50/53 | €335,680 | €385,680 | +€50,000 | +14.9% |
| Cash at bank and in hand | 54/58 | €245,979 | €263,971 | +€17,991 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,682 | €1,229 | -€453 | -27.0% |
| Total equity and liabilities | 10/49 | €1,258,367 | €1,269,813 | +€11,446 | +0.9% |
| Equity | 10/15 | €1,239,824 | €1,256,608 | +€16,784 | +1.4% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Capital | 10 | €550,000 | €550,000 | = | 0.0% |
| Issued capital | 100 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €689,824 | €706,608 | +€16,784 | +2.4% |
| Non-distributable reserves | 130/1 | €88,209 | €89,132 | +€922 | +1.0% |
| Legal reserve | 130 | €52,529 | €53,452 | +€922 | +1.8% |
| Own shares acquired | 1312 | €35,680 | €35,680 | = | 0.0% |
| Distributable reserves | 133 | €601,615 | €617,476 | +€15,861 | +2.6% |
| Amounts payable | 17/49 | €18,543 | €13,205 | -€5,338 | -28.8% |
| Amounts payable within one year | 42/48 | €18,543 | €13,205 | -€5,338 | -28.8% |
| Trade debts | 44 | €7,116 | €4,740 | -€2,375 | -33.4% |
| Suppliers | 440/4 | €7,116 | €4,740 | -€2,375 | -33.4% |
| Taxes, remuneration and social security | 45 | €7,185 | €4,223 | -€2,963 | -41.2% |
| Taxes | 450/3 | €7,185 | €4,223 | -€2,963 | -41.2% |
| Other amounts payable | 47/48 | €4,242 | €4,242 | = | 0.0% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Remuneration, social security and pensions | 62 | €3,635 | - | -€3,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,749 | €24,529 | +€780 | +3.3% |
| Other operating charges | 640/8 | €9,866 | €10,373 | +€507 | +5.1% |
| Non-recurring operating charges | 66A | €13 | - | -€13 | |
| Gross operating margin | 9900 | €71,692 | €52,088 | -€19,604 | -27.3% |
| Operating profit (loss) | 9901 | €34,430 | €17,186 | -€17,244 | -50.1% |
| Financial income | 75/76B | €12,085 | €8,700 | -€3,384 | -28.0% |
| Recurring financial income | 75 | €12,085 | €8,700 | -€3,384 | -28.0% |
| Financial charges | 65/66B | €137 | €124 | -€13 | -9.6% |
| Recurring financial charges | 65 | €137 | €124 | -€13 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €46,377 | €25,762 | -€20,615 | -44.5% |
| Income taxes | 67/77 | €12,907 | €7,312 | -€5,595 | -43.3% |
| Profit (loss) for the period | 9904 | €33,469 | €18,450 | -€15,020 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,469 | €18,450 | -€15,020 | -44.9% |
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 19 October 2026 via checked.be.