GARAGE SERVAES: 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 SERVAES
Largest movements
- Stocks and contracts +€60,441
up €60,441 (+24.9%), from €242,409 to €302,851
- Tangible fixed assets -€28,632
down €28,632 (-7.4%), from €386,358 to €357,726
of which Land and buildings: -€16,797
- Receivables within one year -€15,686
down €15,686 (-20.4%), from €76,747 to €61,061
- Reserves +€101,223
up €101,223 (+21.6%), from €468,302 to €569,524
- Trade debts -€44,748
down €44,748 (-89.6%), from €49,947 to €5,199
- Other debts -€34,015
down €34,015 (-35.6%), from €95,551 to €61,536
- Debts after one year -€32,620
down €32,620 (-11.2%), from €291,241 to €258,620
- Tax, wage and social debts +€29,567
up €29,567 (+108.9%), from €27,154 to €56,721
of which Taxes: +€28,688
- Gross operating margin +€107,095
up €107,095 (+50.0%), from €214,053 to €321,149
- Staff costs +€50,865
up €50,865 (+91.9%), from €55,320 to €106,185
- Taxes +€30,625
up €30,625 (+232.2%), from €13,190 to €43,815
- Depreciation -€19,985
down €19,985 (-35.4%), from €56,533 to €36,548
- Financial charges -€4,205
down €4,205 (-19.2%), from €21,844 to €17,639
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 | €1,005,843 | €1,016,839 | +€10,996 | +1.1% |
| Fixed assets | 21/28 | €386,610 | €357,978 | -€28,632 | -7.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €386,358 | €357,726 | -€28,632 | -7.4% |
| Land and buildings | 22 | €350,187 | €333,389 | -€16,797 | -4.8% |
| Plant, machinery and equipment | 23 | €34,972 | €23,634 | -€11,338 | -32.4% |
| Furniture and vehicles | 24 | €1,200 | €703 | -€497 | -41.4% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €619,233 | €658,861 | +€39,628 | +6.4% |
| Stocks and contracts in progress | 3 | €242,409 | €302,851 | +€60,441 | +24.9% |
| Stocks | 30/36 | €242,409 | €302,851 | +€60,441 | +24.9% |
| Amounts receivable within one year | 40/41 | €76,747 | €61,061 | -€15,686 | -20.4% |
| Trade receivables | 40 | €76,747 | €61,061 | -€15,686 | -20.4% |
| Cash at bank and in hand | 54/58 | €297,266 | €290,627 | -€6,639 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,810 | €4,322 | +€1,513 | +53.8% |
| Total equity and liabilities | 10/49 | €1,005,843 | €1,016,839 | +€10,996 | +1.1% |
| Equity | 10/15 | €494,402 | €595,624 | +€101,223 | +20.5% |
| Contributions | 10/11 | €26,100 | €26,100 | = | 0.0% |
| Reserves | 13 | €468,302 | €569,524 | +€101,223 | +21.6% |
| Distributable reserves | 133 | €468,302 | €569,524 | +€101,223 | +21.6% |
| Amounts payable | 17/49 | €511,441 | €421,215 | -€90,227 | -17.6% |
| Amounts payable after more than one year | 17 | €291,241 | €258,620 | -€32,620 | -11.2% |
| Financial debts | 170/4 | €291,241 | €258,620 | -€32,620 | -11.2% |
| Amounts payable within one year | 42/48 | €203,942 | €158,281 | -€45,661 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €31,290 | €34,825 | +€3,535 | +11.3% |
| Trade debts | 44 | €49,947 | €5,199 | -€44,748 | -89.6% |
| Suppliers | 440/4 | €49,947 | €5,199 | -€44,748 | -89.6% |
| Taxes, remuneration and social security | 45 | €27,154 | €56,721 | +€29,567 | +108.9% |
| Taxes | 450/3 | €21,531 | €50,218 | +€28,688 | +133.2% |
| Remuneration and social security | 454/9 | €5,623 | €6,502 | +€879 | +15.6% |
| Other amounts payable | 47/48 | €95,551 | €61,536 | -€34,015 | -35.6% |
| Accrued charges and deferred income | 492/3 | €16,259 | €4,314 | -€11,945 | -73.5% |
| Remuneration, social security and pensions | 62 | €55,320 | €106,185 | +€50,865 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,533 | €36,548 | -€19,985 | -35.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,992 | €4,862 | -€1,130 | -18.9% |
| Other operating charges | 640/8 | €4,738 | €4,595 | -€143 | -3.0% |
| Gross operating margin | 9900 | €214,053 | €321,149 | +€107,095 | +50.0% |
| Operating profit (loss) | 9901 | €91,471 | €168,958 | +€77,488 | +84.7% |
| Financial income | 75/76B | €1,281 | €2,719 | +€1,438 | +112.2% |
| Recurring financial income | 75 | €1,281 | €2,719 | +€1,438 | +112.2% |
| Financial charges | 65/66B | €21,844 | €17,639 | -€4,205 | -19.2% |
| Recurring financial charges | 65 | €21,844 | €17,639 | -€4,205 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €70,908 | €154,038 | +€83,130 | +117.2% |
| Income taxes | 67/77 | €13,190 | €43,815 | +€30,625 | +232.2% |
| Profit (loss) for the period | 9904 | €57,717 | €110,223 | +€52,505 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,717 | €110,223 | +€52,505 | +91.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.