GARAGE ROY: 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 ROY
Largest movements
- Tangible fixed assets +€14,483
up €14,483 (+31.4%), from €46,062 to €60,545
of which Furniture and vehicles: +€20,460
- Stocks and contracts +€9,021
up €9,021 (+7.1%), from €127,335 to €136,356
- Cash -€7,739
down €7,739 (-4.8%), from €161,814 to €154,075
mainly Investment in fixed assets (net) (-€38,641) and Stocks and contracts (-€9,021)
- Receivables within one year -€3,807
down €3,807 (-17.5%), from €21,735 to €17,928
of which Other amounts receivable: -€2,772
- Reserves +€27,255
up €27,255 (+9.4%), from €291,092 to €318,347
of which Distributable reserves: +€27,255
- Other debts -€8,719
down €8,719 (-27.8%), from €31,373 to €22,654
- Trade debts -€7,613
down €7,613 (-47.7%), from €15,975 to €8,362
- Staff costs +€10,749
up €10,749 (+398%), from €2,698 to €13,447
- Gross operating margin +€10,030
up €10,030 (+11.4%), from €87,913 to €97,943
- Depreciation +€6,608
up €6,608 (+37.7%), from €17,550 to €24,158
- Other operating charges -€5,581
down €5,581 (-55.5%), from €10,055 to €4,474
- Financial charges -€1,174
down €1,174 (-38.5%), from €3,048 to €1,875
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 | €358,057 | €368,914 | +€10,857 | +3.0% |
| Fixed assets | 21/28 | €46,072 | €60,555 | +€14,483 | +31.4% |
| Tangible fixed assets | 22/27 | €46,062 | €60,545 | +€14,483 | +31.4% |
| Plant, machinery and equipment | 23 | €33,388 | €27,411 | -€5,977 | -17.9% |
| Furniture and vehicles | 24 | €12,674 | €33,134 | +€20,460 | +161% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €311,985 | €308,359 | -€3,626 | -1.2% |
| Stocks and contracts in progress | 3 | €127,335 | €136,356 | +€9,021 | +7.1% |
| Stocks | 30/36 | €127,335 | €136,356 | +€9,021 | +7.1% |
| Amounts receivable within one year | 40/41 | €21,735 | €17,928 | -€3,807 | -17.5% |
| Trade receivables | 40 | €16,967 | €15,932 | -€1,035 | -6.1% |
| Other amounts receivable | 41 | €4,768 | €1,996 | -€2,772 | -58.1% |
| Cash at bank and in hand | 54/58 | €161,814 | €154,075 | -€7,739 | -4.8% |
| Deferred charges and accrued income | 490/1 | €1,101 | €0 | -€1,101 | -100% |
| Total equity and liabilities | 10/49 | €358,057 | €368,914 | +€10,857 | +3.0% |
| Equity | 10/15 | €297,292 | €324,547 | +€27,255 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €291,092 | €318,347 | +€27,255 | +9.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €291,092 | €318,347 | +€27,255 | +9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,765 | €44,367 | -€16,398 | -27.0% |
| Amounts payable within one year | 42/48 | €57,329 | €44,367 | -€12,962 | -22.6% |
| Trade debts | 44 | €15,975 | €8,362 | -€7,613 | -47.7% |
| Suppliers | 440/4 | €15,975 | €8,362 | -€7,613 | -47.7% |
| Taxes, remuneration and social security | 45 | €9,981 | €13,351 | +€3,370 | +33.8% |
| Taxes | 450/3 | €5,149 | €7,010 | +€1,861 | +36.1% |
| Remuneration and social security | 454/9 | €4,832 | €6,341 | +€1,509 | +31.2% |
| Other amounts payable | 47/48 | €31,373 | €22,654 | -€8,719 | -27.8% |
| Accrued charges and deferred income | 492/3 | €3,436 | €0 | -€3,436 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,698 | €13,447 | +€10,749 | +398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,550 | €24,158 | +€6,608 | +37.7% |
| Other operating charges | 640/8 | €10,055 | €4,474 | -€5,581 | -55.5% |
| Gross operating margin | 9900 | €87,913 | €97,943 | +€10,030 | +11.4% |
| Operating profit (loss) | 9901 | €57,611 | €55,864 | -€1,747 | -3.0% |
| Financial income | 75/76B | €14 | €18 | +€3 | +24.1% |
| Recurring financial income | 75 | €14 | €18 | +€3 | +24.1% |
| Financial charges | 65/66B | €3,048 | €1,875 | -€1,174 | -38.5% |
| Recurring financial charges | 65 | €3,048 | €1,875 | -€1,174 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €54,577 | €54,007 | -€570 | -1.0% |
| Income taxes | 67/77 | €18,232 | €18,469 | +€237 | +1.3% |
| Profit (loss) for the period | 9904 | €36,345 | €35,538 | -€808 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,345 | €35,538 | -€808 | -2.2% |
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 26 October 2026 via checked.be.