Garage Sandro: 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 Sandro
Largest movements
- Tangible fixed assets -€15,236
down €15,236 (-23.7%), from €64,154 to €48,918
of which Furniture and vehicles: -€10,445
- Stocks and contracts +€14,434
up €14,434 (+121.7%), from €11,858 to €26,291
- Cash +€5,733
up €5,733 (+394.8%), from €1,452 to €7,185
mainly Depreciation (+€21,007) and Tax, wage and social debts (+€4,326)
- Deferred charges and accrued income -€2,593
down €2,593 (-80.9%), from €3,206 to €613
- Receivables within one year -€1,950
down €1,950 (-2.5%), from €78,602 to €76,651
of which Other amounts receivable: -€3,290
- Trade debts -€6,809
down €6,809 (-41.6%), from €16,355 to €9,547
- Tax, wage and social debts +€4,326
up €4,326 (+43.1%), from €10,027 to €14,353
- Other debts +€2,897
up €2,897 (+16.0%), from €18,107 to €21,004
- Gross operating margin -€21,338
down €21,338 (-41.7%), from €51,117 to €29,779
- Taxes -€6,111
down €6,111 (-75.1%), from €8,136 to €2,026
- Other operating charges +€4,520
up €4,520 (+246.9%), from €1,831 to €6,350
- Depreciation +€1,291
up €1,291 (+6.6%), from €19,715 to €21,007
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.
Cash bridge derived
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 | €159,390 | €159,658 | +€268 | +0.2% |
| Fixed assets | 21/28 | €64,273 | €48,918 | -€15,355 | -23.9% |
| Intangible fixed assets | 21 | €119 | - | -€119 | |
| Tangible fixed assets | 22/27 | €64,154 | €48,918 | -€15,236 | -23.7% |
| Plant, machinery and equipment | 23 | €14,793 | €14,112 | -€680 | -4.6% |
| Furniture and vehicles | 24 | €42,326 | €31,880 | -€10,445 | -24.7% |
| Other tangible fixed assets | 26 | €7,036 | €2,925 | -€4,111 | -58.4% |
| Current assets | 29/58 | €95,117 | €110,740 | +€15,623 | +16.4% |
| Stocks and contracts in progress | 3 | €11,858 | €26,291 | +€14,434 | +121.7% |
| Stocks | 30/36 | €11,858 | €26,291 | +€14,434 | +121.7% |
| Amounts receivable within one year | 40/41 | €78,602 | €76,651 | -€1,950 | -2.5% |
| Trade receivables | 40 | €73,586 | €74,925 | +€1,339 | +1.8% |
| Other amounts receivable | 41 | €5,016 | €1,726 | -€3,290 | -65.6% |
| Cash at bank and in hand | 54/58 | €1,452 | €7,185 | +€5,733 | +394.8% |
| Deferred charges and accrued income | 490/1 | €3,206 | €613 | -€2,593 | -80.9% |
| Total equity and liabilities | 10/49 | €159,390 | €159,658 | +€268 | +0.2% |
| Equity | 10/15 | €114,901 | €114,754 | -€148 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,301 | €96,154 | -€148 | -0.2% |
| Distributable reserves | 133 | €96,301 | €96,154 | -€148 | -0.2% |
| Amounts payable | 17/49 | €44,489 | €44,904 | +€415 | +0.9% |
| Amounts payable within one year | 42/48 | €44,489 | €44,904 | +€415 | +0.9% |
| Trade debts | 44 | €16,355 | €9,547 | -€6,809 | -41.6% |
| Suppliers | 440/4 | €16,355 | €9,547 | -€6,809 | -41.6% |
| Taxes, remuneration and social security | 45 | €10,027 | €14,353 | +€4,326 | +43.1% |
| Taxes | 450/3 | €10,027 | €14,353 | +€4,326 | +43.1% |
| Other amounts payable | 47/48 | €18,107 | €21,004 | +€2,897 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,715 | €21,007 | +€1,291 | +6.6% |
| Other operating charges | 640/8 | €1,831 | €6,350 | +€4,520 | +246.9% |
| Gross operating margin | 9900 | €51,117 | €29,779 | -€21,338 | -41.7% |
| Operating profit (loss) | 9901 | €29,571 | €2,422 | -€27,149 | -91.8% |
| Financial income | 75/76B | €468 | €1 | -€467 | -99.7% |
| Recurring financial income | 75 | €468 | €1 | -€467 | -99.7% |
| Financial charges | 65/66B | €131 | €546 | +€414 | +315.1% |
| Recurring financial charges | 65 | €131 | €546 | +€414 | +315.1% |
| Profit (loss) for the period before taxes | 9903 | €29,908 | €1,878 | -€28,030 | -93.7% |
| Income taxes | 67/77 | €8,136 | €2,026 | -€6,111 | -75.1% |
| Profit (loss) for the period | 9904 | €21,772 | -€148 | -€21,919 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,772 | -€148 | -€21,919 |
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 12 October 2026 via checked.be.