Garage Simons C & W: what changed
What changed
Garage Simons C & W
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€25,087
2024 · €6,527+€18,560
Equity
€360,922
2024 · €335,835+€25,087
Cash
€141,990
2024 · €137,514+€4,476
Balance sheet total
€465,706
2024 · €452,276+€13,430
Largest movements
Assets
- Receivables within one year +€9,520
up €9,520 (+3.0%), from €312,881 to €322,401
of which Trade receivables: +€9,933
Equity and liabilities
- Reserves +€25,087
up €25,087 (+8.5%), from €293,586 to €318,673
of which Distributable reserves: +€25,087
- Trade debts -€7,917
down €7,917 (-10.5%), from €75,213 to €67,296
Income statement
- Write-downs -€20,000
no longer reported in 2025 (was €20,000)
- Taxes +€7,703
up €7,703 (+277%), from €2,780 to €10,483
- Gross operating margin +€7,134
up €7,134 (+21.8%), from €32,719 to €39,853
- Other operating charges +€1,240
up €1,240 (+51.8%), from €2,395 to €3,636
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,527
Gross operating margin
+€7,134
Write-downs
+€20,000
Other operating charges
-€1,240
Financial income
-€19
Financial charges
+€389
Taxes
-€7,703
Result 2025
€25,087
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,476
Investment
€0
Financing
€0
Cash 2024
€137,514
From operations (derived)
+€4,476
Net result for the year
+€25,087
Depreciation
+€416
Stocks and contracts
+€150
Receivables within one year
-€9,520
Trade debts
-€7,917
Tax, wage and social debts
-€4,419
Other debts
+€679
Cash 2025
€141,990
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €452,276 | €465,706 | +€13,430 | +3.0% |
| Fixed assets | 21/28 | €981 | €565 | -€416 | -42.4% |
| Tangible fixed assets | 22/27 | €981 | €565 | -€416 | -42.4% |
| Plant, machinery and equipment | 23 | €981 | €565 | -€416 | -42.4% |
| Current assets | 29/58 | €451,295 | €465,141 | +€13,846 | +3.1% |
| Stocks and contracts in progress | 3 | €900 | €750 | -€150 | -16.7% |
| Stocks | 30/36 | €900 | €750 | -€150 | -16.7% |
| Amounts receivable within one year | 40/41 | €312,881 | €322,401 | +€9,520 | +3.0% |
| Trade receivables | 40 | €312,468 | €322,401 | +€9,933 | +3.2% |
| Other amounts receivable | 41 | €413 | - | -€413 | |
| Cash at bank and in hand | 54/58 | €137,514 | €141,990 | +€4,476 | +3.3% |
| Total equity and liabilities | 10/49 | €452,276 | €465,706 | +€13,430 | +3.0% |
| Equity | 10/15 | €335,835 | €360,922 | +€25,087 | +7.5% |
| Contributions | 10/11 | €15,617 | €15,617 | = | 0.0% |
| Contributions outside capital | 11 | €15,617 | €15,617 | = | 0.0% |
| Other | 1109/19 | €15,617 | €15,617 | = | 0.0% |
| Reserves | 13 | €293,586 | €318,673 | +€25,087 | +8.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €291,726 | €316,813 | +€25,087 | +8.6% |
| Profit (loss) carried forward | 14 | €26,632 | €26,632 | = | 0.0% |
| Amounts payable | 17/49 | €116,441 | €104,784 | -€11,657 | -10.0% |
| Amounts payable within one year | 42/48 | €116,441 | €104,784 | -€11,657 | -10.0% |
| Trade debts | 44 | €75,213 | €67,296 | -€7,917 | -10.5% |
| Suppliers | 440/4 | €75,213 | €67,296 | -€7,917 | -10.5% |
| Taxes, remuneration and social security | 45 | €19,721 | €15,302 | -€4,419 | -22.4% |
| Taxes | 450/3 | €19,721 | €15,302 | -€4,419 | -22.4% |
| Other amounts payable | 47/48 | €21,507 | €22,186 | +€679 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €416 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,000 | - | -€20,000 | |
| Other operating charges | 640/8 | €2,395 | €3,636 | +€1,240 | +51.8% |
| Gross operating margin | 9900 | €32,719 | €39,853 | +€7,134 | +21.8% |
| Operating profit (loss) | 9901 | €9,908 | €35,802 | +€25,894 | +261% |
| Financial income | 75/76B | €20 | €1 | -€19 | -94.4% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -94.4% |
| Financial charges | 65/66B | €621 | €233 | -€389 | -62.6% |
| Recurring financial charges | 65 | €621 | €233 | -€389 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €9,307 | €35,570 | +€26,263 | +282% |
| Income taxes | 67/77 | €2,780 | €10,483 | +€7,703 | +277% |
| Profit (loss) for the period | 9904 | €6,527 | €25,087 | +€18,560 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €6,527 | €25,087 | +€18,560 | +284% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.