GARAGE SAMSON: 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.
What changed
GARAGE SAMSON
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
financial year 2021 against 2022filed annual accounts (NBB)
Net result for the year
-€11,367
2021 · -€4,709-€6,658
Equity
€53,496
2021 · €64,863-€11,367
Cash
€27,285
2021 · €31,218-€3,934
Balance sheet total
€409,893
2021 · €119,031+€290,862
Largest movements
Assets
- Tangible fixed assets +€241,821
up €241,821 (+1138.8%), from €21,235 to €263,056
of which Land and buildings: +€251,967
- Receivables within one year +€35,281
up €35,281 (+129.8%), from €27,178 to €62,459
of which Trade receivables: +€30,654
- Stocks and contracts +€13,250
up €13,250 (+37.5%), from €35,350 to €48,600
of which Stocks: +€13,250
- Deferred charges and accrued income +€4,444
up €4,444 (+111.1%), from €4,000 to €8,444
Equity and liabilities
- Debts after one year +€242,477
up €242,477 (+2513.2%), from €9,648 to €252,126
of which Financial debts: +€242,477
- Other debts +€34,497
up €34,497 (+2084.5%), from €1,655 to €36,151
- Current portion of long-term debt +€20,885
up €20,885 (+165.6%), from €12,614 to €33,499
- Profit (loss) carried forward -€11,367
down €11,367 (-274.8%), from -€4,137 to -€15,504
- Tax, wage and social debts +€5,091
up €5,091 (+58.1%), from €8,756 to €13,847
of which Taxes: +€4,105
Income statement
- Gross operating margin +€22,932
up €22,932 (+32.1%), from €71,487 to €94,419
- Staff costs -€10,014
down €10,014 (-17.2%), from €58,346 to €48,332
- Depreciation +€7,185
up €7,185 (+52.5%), from €13,684 to €20,869
- Financial charges +€2,948
up €2,948 (+143.2%), from €2,059 to €5,007
- Other operating charges +€2,506
up €2,506 (+139.2%), from €1,801 to €4,307
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.
Result 2021
-€4,709
Gross operating margin
+€22,932
Staff costs
+€10,014
Depreciation
-€7,185
Other operating charges
-€2,506
Other operating items
-€27,122
Financial income
-€1
Financial charges
-€2,948
Taxes
+€158
Result 2022
-€11,367
Cash bridge derived
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.
From operations
-€4,605
Investment
-€262,691
Financing
+€263,362
Cash 2021
€31,218
From operations (derived)
-€4,605
Net result for the year
-€11,367
Depreciation
+€20,869
Stocks and contracts
-€13,250
Receivables within one year
-€35,281
Deferred charges and accrued income
-€4,444
Trade debts
-€1,261
Tax, wage and social debts
+€5,091
Advances received
+€541
Other debts
+€34,497
Investment (derived)
-€262,691
Investment in fixed assets (net)
-€262,691
Financing
+€263,362
Debts after one year
+€242,477
Current portion of long-term debt
+€20,885
Cash 2022
€27,285
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,031 | €409,893 | +€290,862 | +244.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €21,285 | €263,106 | +€241,821 | +1136.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €21,235 | €263,056 | +€241,821 | +1138.8% |
| Land and buildings | 22 | - | €251,967 | +€251,967 | |
| Plant, machinery and equipment | 23 | €1,836 | €636 | -€1,200 | -65.4% |
| Furniture and vehicles | 24 | €19,399 | €10,453 | -€8,946 | -46.1% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €97,746 | €146,787 | +€49,041 | +50.2% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €35,350 | €48,600 | +€13,250 | +37.5% |
| Stocks | 30/36 | €35,350 | €48,600 | +€13,250 | +37.5% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €27,178 | €62,459 | +€35,281 | +129.8% |
| Trade receivables | 40 | €17,489 | €48,144 | +€30,654 | +175.3% |
| Other amounts receivable | 41 | €9,689 | €14,315 | +€4,626 | +47.7% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €31,218 | €27,285 | -€3,934 | -12.6% |
| Deferred charges and accrued income | 490/1 | €4,000 | €8,444 | +€4,444 | +111.1% |
| Total equity and liabilities | 10/49 | €119,031 | €409,893 | +€290,862 | +244.4% |
| Equity | 10/15 | €64,863 | €53,496 | -€11,367 | -17.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | - | -€30,000 | |
| Other | 1109/19 | €30,000 | - | -€30,000 | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,137 | -€15,504 | -€11,367 | -274.8% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €54,168 | €356,397 | +€302,229 | +557.9% |
| Amounts payable after more than one year | 17 | €9,648 | €252,126 | +€242,477 | +2513.2% |
| Financial debts | 170/4 | €9,648 | €252,126 | +€242,477 | +2513.2% |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €44,520 | €104,272 | +€59,752 | +134.2% |
| Current portion of amounts payable after more than one year | 42 | €12,614 | €33,499 | +€20,885 | +165.6% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €20,995 | €19,734 | -€1,261 | -6.0% |
| Suppliers | 440/4 | €20,995 | €19,734 | -€1,261 | -6.0% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | €500 | €1,041 | +€541 | +108.2% |
| Taxes, remuneration and social security | 45 | €8,756 | €13,847 | +€5,091 | +58.1% |
| Taxes | 450/3 | €3,248 | €7,353 | +€4,105 | +126.4% |
| Remuneration and social security | 454/9 | €5,508 | €6,493 | +€985 | +17.9% |
| Other amounts payable | 47/48 | €1,655 | €36,151 | +€34,497 | +2084.5% |
| Remuneration, social security and pensions | 62 | €58,346 | €48,332 | -€10,014 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,684 | €20,869 | +€7,185 | +52.5% |
| Other operating charges | 640/8 | €1,801 | €4,307 | +€2,506 | +139.2% |
| Non-recurring operating charges | 66A | - | €27,122 | +€27,122 | |
| Gross operating margin | 9900 | €71,487 | €94,419 | +€22,932 | +32.1% |
| Operating profit (loss) | 9901 | -€2,344 | -€6,212 | -€3,868 | -165.0% |
| Financial income | 75/76B | €5 | €4 | -€1 | -11.1% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -11.1% |
| Financial charges | 65/66B | €2,059 | €5,007 | +€2,948 | +143.2% |
| Recurring financial charges | 65 | €2,059 | €5,007 | +€2,948 | +143.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,398 | -€11,214 | -€6,816 | -155.0% |
| Income taxes | 67/77 | €311 | €153 | -€158 | -50.9% |
| Profit (loss) for the period | 9904 | -€4,709 | -€11,367 | -€6,658 | -141.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,709 | -€11,367 | -€6,658 | -141.4% |
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 10 October 2026 via checked.be.