Garage SPILERS: 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 SPILERS
Largest movements
- Stocks and contracts +€18,136
up €18,136 (+22.5%), from €80,652 to €98,788
- Cash -€5,966
down €5,966 (-28.0%), from €21,319 to €15,353
mainly Stocks and contracts (-€18,136) and Debts after one year (-€5,539)
- Tangible fixed assets -€2,793
down €2,793 (-13.3%), from €21,066 to €18,273
of which Furniture and vehicles: -€4,478
- Trade debts +€14,177
up €14,177 (+194%), from €7,311 to €21,487
- Debts after one year -€5,539
no longer reported in 2025 (was €5,539)
- Profit (loss) carried forward +€2,629
up €2,629 (+24.8%), from -€10,605 to -€7,977
- Tax, wage and social debts -€2,361
down €2,361 (-37.8%), from €6,252 to €3,891
- Turnover -€62,522
down €62,522 (-27.6%), from €226,636 to €164,115
- Purchases and services -€55,089
down €55,089 (-26.6%), from €206,729 to €151,640
- Gross operating margin -€7,433
down €7,433 (-37.3%), from €19,907 to €12,474
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 | €201,584 | €210,229 | +€8,645 | +4.3% |
| Fixed assets | 21/28 | €21,066 | €18,273 | -€2,793 | -13.3% |
| Tangible fixed assets | 22/27 | €21,066 | €18,273 | -€2,793 | -13.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €9,907 | €10,607 | +€700 | +7.1% |
| Furniture and vehicles | 24 | €11,158 | €6,681 | -€4,478 | -40.1% |
| Assets under construction and advance payments | 27 | - | €985 | +€985 | |
| Current assets | 29/58 | €180,518 | €191,956 | +€11,438 | +6.3% |
| Stocks and contracts in progress | 3 | €80,652 | €98,788 | +€18,136 | +22.5% |
| Stocks | 30/36 | €80,652 | €98,788 | +€18,136 | +22.5% |
| Amounts receivable within one year | 40/41 | €76,387 | €75,385 | -€1,002 | -1.3% |
| Trade receivables | 40 | €76,387 | €75,385 | -€1,002 | -1.3% |
| Cash at bank and in hand | 54/58 | €21,319 | €15,353 | -€5,966 | -28.0% |
| Deferred charges and accrued income | 490/1 | €2,160 | €2,430 | +€270 | +12.5% |
| Total equity and liabilities | 10/49 | €201,584 | €210,229 | +€8,645 | +4.3% |
| Equity | 10/15 | €65,656 | €68,285 | +€2,629 | +4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,670 | €57,670 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,800 | €3,800 | = | 0.0% |
| Legal reserve | 130 | €2,808 | €2,808 | = | 0.0% |
| Reserves not available under the articles | 1311 | €992 | €992 | = | 0.0% |
| Distributable reserves | 133 | €53,870 | €53,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,605 | -€7,977 | +€2,629 | +24.8% |
| Amounts payable | 17/49 | €135,928 | €141,945 | +€6,017 | +4.4% |
| Amounts payable after more than one year | 17 | €5,539 | - | -€5,539 | |
| Financial debts | 170/4 | €5,539 | - | -€5,539 | |
| Amounts payable within one year | 42/48 | €130,389 | €141,945 | +€11,555 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €5,515 | €6,137 | +€621 | +11.3% |
| Trade debts | 44 | €7,311 | €21,487 | +€14,177 | +194% |
| Suppliers | 440/4 | €7,311 | €21,487 | +€14,177 | +194% |
| Taxes, remuneration and social security | 45 | €6,252 | €3,891 | -€2,361 | -37.8% |
| Taxes | 450/3 | €6,252 | €3,891 | -€2,361 | -37.8% |
| Other amounts payable | 47/48 | €111,312 | €110,429 | -€882 | -0.8% |
| Turnover | 70 | €226,636 | €164,115 | -€62,522 | -27.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €206,729 | €151,640 | -€55,089 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,838 | €8,172 | +€1,334 | +19.5% |
| Non-recurring operating charges | 66A | €2,426 | - | -€2,426 | |
| Gross operating margin | 9900 | €19,907 | €12,474 | -€7,433 | -37.3% |
| Operating profit (loss) | 9901 | €10,643 | €4,302 | -€6,341 | -59.6% |
| Financial income | 75/76B | €160 | €0 | -€160 | -99.9% |
| Recurring financial income | 75 | €160 | €0 | -€160 | -99.9% |
| Financial charges | 65/66B | €846 | €904 | +€57 | +6.8% |
| Recurring financial charges | 65 | €846 | €904 | +€57 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €9,957 | €3,399 | -€6,558 | -65.9% |
| Income taxes | 67/77 | €937 | €770 | -€167 | -17.8% |
| Profit (loss) for the period | 9904 | €9,019 | €2,629 | -€6,391 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,019 | €2,629 | -€6,391 | -70.9% |
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 17 October 2026 via checked.be.