GARAGE SIMONS: what changed
Two fiscal 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 SIMONS
Largest movements
- Cash -€59,049
down €59,049 (-48.3%), from €122,277 to €63,228
mainly Contributions, distributions and other (-€183,810) and Tax, wage and social debts (-€4,251)
- Receivables within one year -€45,561
down €45,561 (-58.4%), from €78,001 to €32,439
of which Other amounts receivable: -€32,219
- Stocks and contracts -€31,632
down €31,632 (-87.1%), from €36,321 to €4,688
- Tangible fixed assets -€4,484
down €4,484 (-5.4%), from €82,435 to €77,951
of which Furniture and vehicles: -€3,885
- Reserves -€183,810
down €183,810 (-85.7%), from €214,456 to €30,646
of which Distributable reserves: -€183,810
- Other debts +€34,836
up €34,836 (+1589.5%), from €2,192 to €37,027
- Trade debts +€6,130
up €6,130 (+30.9%), from €19,839 to €25,969
- Profit (loss) carried forward +€5,748
up €5,748 (+14.2%), from €40,587 to €46,335
- Tax, wage and social debts -€4,251
down €4,251 (-34.4%), from €12,343 to €8,092
- Gross operating margin +€18,427
up €18,427 (+71.7%), from €25,715 to €44,142
- Write-downs +€11,338
up €11,338 (+227.0%), from €4,994 to €16,333
- Taxes +€2,417
up €2,417 (+317.9%), from €760 to €3,177
- Other operating charges +€1,899
up €1,899 (+20.9%), from €9,069 to €10,968
- Financial charges -€1,477
down €1,477 (-37.2%), from €3,968 to €2,491
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 | €321,429 | €180,081 | -€141,348 | -44.0% |
| Fixed assets | 21/28 | €82,596 | €78,112 | -€4,484 | -5.4% |
| Tangible fixed assets | 22/27 | €82,435 | €77,951 | -€4,484 | -5.4% |
| Land and buildings | 22 | €76,254 | €76,254 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,296 | €1,697 | -€599 | -26.1% |
| Furniture and vehicles | 24 | €3,885 | - | -€3,885 | |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €238,833 | €101,969 | -€136,863 | -57.3% |
| Stocks and contracts in progress | 3 | €36,321 | €4,688 | -€31,632 | -87.1% |
| Stocks | 30/36 | €36,321 | €4,688 | -€31,632 | -87.1% |
| Amounts receivable within one year | 40/41 | €78,001 | €32,439 | -€45,561 | -58.4% |
| Trade receivables | 40 | €45,782 | €32,439 | -€13,343 | -29.1% |
| Other amounts receivable | 41 | €32,219 | - | -€32,219 | |
| Cash at bank and in hand | 54/58 | €122,277 | €63,228 | -€59,049 | -48.3% |
| Deferred charges and accrued income | 490/1 | €2,235 | €1,614 | -€621 | -27.8% |
| Total equity and liabilities | 10/49 | €321,429 | €180,081 | -€141,348 | -44.0% |
| Equity | 10/15 | €287,043 | €108,981 | -€178,062 | -62.0% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €214,456 | €30,646 | -€183,810 | -85.7% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €208,456 | €24,646 | -€183,810 | -88.2% |
| Profit (loss) carried forward | 14 | €40,587 | €46,335 | +€5,748 | +14.2% |
| Amounts payable | 17/49 | €34,386 | €71,100 | +€36,715 | +106.8% |
| Amounts payable within one year | 42/48 | €34,374 | €71,088 | +€36,715 | +106.8% |
| Trade debts | 44 | €19,839 | €25,969 | +€6,130 | +30.9% |
| Suppliers | 440/4 | €19,839 | €25,969 | +€6,130 | +30.9% |
| Taxes, remuneration and social security | 45 | €12,343 | €8,092 | -€4,251 | -34.4% |
| Taxes | 450/3 | €12,343 | €8,092 | -€4,251 | -34.4% |
| Other amounts payable | 47/48 | €2,192 | €37,027 | +€34,836 | +1589.5% |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Non-recurring operating income | 76A | €8,168 | €21,160 | +€12,992 | +159.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,945 | €599 | -€1,346 | -69.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,994 | €16,333 | +€11,338 | +227.0% |
| Other operating charges | 640/8 | €9,069 | €10,968 | +€1,899 | +20.9% |
| Non-recurring operating charges | 66A | €5,680 | €6,225 | +€545 | +9.6% |
| Gross operating margin | 9900 | €25,715 | €44,142 | +€18,427 | +71.7% |
| Operating profit (loss) | 9901 | €4,027 | €10,017 | +€5,990 | +148.8% |
| Financial income | 75/76B | €1,257 | €1,399 | +€142 | +11.3% |
| Recurring financial income | 75 | €1,257 | €1,399 | +€142 | +11.3% |
| Financial charges | 65/66B | €3,968 | €2,491 | -€1,477 | -37.2% |
| Recurring financial charges | 65 | €3,968 | €2,491 | -€1,477 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €1,315 | €8,925 | +€7,610 | +578.5% |
| Income taxes | 67/77 | €760 | €3,177 | +€2,417 | +317.9% |
| Profit (loss) for the period | 9904 | €555 | €5,748 | +€5,193 | +935.6% |
| Profit (loss) for the period to be appropriated | 9905 | €555 | €5,748 | +€5,193 | +935.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.