GARAGE SAP: 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 SAP
Largest movements
- Tangible fixed assets -€8,180
down €8,180 (-4.2%), from €194,785 to €186,605
- Debts after one year -€21,180
down €21,180 (-11.2%), from €189,427 to €168,247
- Other debts +€10,992
new in 2025: €10,992
- Gross operating margin +€2,783
up €2,783 (+18.6%), from €14,976 to €17,758
- Staff costs +€1,244
up €1,244 (+300%), from €415 to €1,658
- Financial charges -€461
down €461 (-10.0%), from €4,608 to €4,147
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 | €296,498 | €288,671 | -€7,827 | -2.6% |
| Fixed assets | 21/28 | €294,785 | €286,605 | -€8,180 | -2.8% |
| Tangible fixed assets | 22/27 | €194,785 | €186,605 | -€8,180 | -4.2% |
| Land and buildings | 22 | €194,785 | €186,605 | -€8,180 | -4.2% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €1,713 | €2,066 | +€353 | +20.6% |
| Amounts receivable within one year | 40/41 | €948 | €64 | -€885 | -93.3% |
| Other amounts receivable | 41 | €948 | €64 | -€885 | -93.3% |
| Cash at bank and in hand | 54/58 | €420 | €1,528 | +€1,109 | +264% |
| Deferred charges and accrued income | 490/1 | €345 | €474 | +€129 | +37.4% |
| Total equity and liabilities | 10/49 | €296,498 | €288,671 | -€7,827 | -2.6% |
| Equity | 10/15 | €82,426 | €83,640 | +€1,214 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,526 | €66,526 | = | 0.0% |
| Distributable reserves | 133 | €66,526 | €66,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,700 | -€1,486 | +€1,214 | +45.0% |
| Amounts payable | 17/49 | €214,072 | €205,031 | -€9,041 | -4.2% |
| Amounts payable after more than one year | 17 | €189,427 | €168,247 | -€21,180 | -11.2% |
| Financial debts | 170/4 | €189,427 | €168,247 | -€21,180 | -11.2% |
| Amounts payable within one year | 42/48 | €24,644 | €36,783 | +€12,139 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €20,762 | €21,180 | +€418 | +2.0% |
| Trade debts | 44 | €385 | €60 | -€325 | -84.5% |
| Suppliers | 440/4 | €385 | €60 | -€325 | -84.5% |
| Taxes, remuneration and social security | 45 | €3,498 | €4,552 | +€1,054 | +30.1% |
| Taxes | 450/3 | €3,498 | €4,552 | +€1,054 | +30.1% |
| Other amounts payable | 47/48 | - | €10,992 | +€10,992 | |
| Remuneration, social security and pensions | 62 | €415 | €1,658 | +€1,244 | +300% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,180 | €8,180 | = | 0.0% |
| Other operating charges | 640/8 | €2,466 | €2,559 | +€93 | +3.8% |
| Gross operating margin | 9900 | €14,976 | €17,758 | +€2,783 | +18.6% |
| Operating profit (loss) | 9901 | €3,915 | €5,361 | +€1,446 | +36.9% |
| Financial income | 75/76B | €74 | €3 | -€71 | -95.5% |
| Recurring financial income | 75 | €74 | €3 | -€71 | -95.5% |
| Financial charges | 65/66B | €4,608 | €4,147 | -€461 | -10.0% |
| Recurring financial charges | 65 | €4,608 | €4,147 | -€461 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€619 | €1,217 | +€1,836 | |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | -€619 | €1,214 | +€1,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€619 | €1,214 | +€1,833 |
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 31 October 2026 via checked.be.