GARAGE STEVENS: 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 STEVENS
Largest movements
- Cash -€8,127
down €8,127 (-70.9%), from €11,457 to €3,331
mainly Trade debts (-€27,937) and Tax, wage and social debts (-€16,066)
- Receivables within one year -€5,720
down €5,720 (-36.0%), from €15,876 to €10,156
of which Trade receivables: -€5,700
- Tangible fixed assets +€1,787
up €1,787 (+828%), from €216 to €2,003
- Stocks and contracts -€1,596
down €1,596 (-14.2%), from €11,200 to €9,604
- Trade debts -€27,937
down €27,937 (-53.3%), from €52,423 to €24,486
- Profit (loss) carried forward +€19,114
up €19,114 (+7.6%), from -€249,883 to -€230,769
- Tax, wage and social debts -€16,066
down €16,066 (-70.2%), from €22,898 to €6,831
of which Remuneration and social security: -€11,039
- Other debts +€15,962
up €15,962 (+8.5%), from €188,352 to €204,314
- Accrued charges and deferred income -€4,790
down €4,790 (-96.2%), from €4,981 to €191
- Staff costs -€32,518
down €32,518 (-47.3%), from €68,719 to €36,202
- Gross operating margin +€7,254
up €7,254 (+14.4%), from €50,325 to €57,580
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 | €39,231 | €25,513 | -€13,718 | -35.0% |
| Fixed assets | 21/28 | €216 | €2,003 | +€1,787 | +828% |
| Tangible fixed assets | 22/27 | €216 | €2,003 | +€1,787 | +828% |
| Plant, machinery and equipment | 23 | €216 | €2,003 | +€1,787 | +828% |
| Current assets | 29/58 | €39,015 | €23,510 | -€15,505 | -39.7% |
| Stocks and contracts in progress | 3 | €11,200 | €9,604 | -€1,596 | -14.2% |
| Stocks | 30/36 | €11,200 | €9,604 | -€1,596 | -14.2% |
| Amounts receivable within one year | 40/41 | €15,876 | €10,156 | -€5,720 | -36.0% |
| Trade receivables | 40 | €15,710 | €10,009 | -€5,700 | -36.3% |
| Other amounts receivable | 41 | €166 | €146 | -€20 | -12.0% |
| Cash at bank and in hand | 54/58 | €11,457 | €3,331 | -€8,127 | -70.9% |
| Deferred charges and accrued income | 490/1 | €482 | €420 | -€62 | -12.9% |
| Total equity and liabilities | 10/49 | €39,231 | €25,513 | -€13,718 | -35.0% |
| Equity | 10/15 | -€229,423 | -€210,309 | +€19,114 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,883 | -€230,769 | +€19,114 | +7.6% |
| Amounts payable | 17/49 | €268,654 | €235,822 | -€32,832 | -12.2% |
| Amounts payable within one year | 42/48 | €263,673 | €235,631 | -€28,042 | -10.6% |
| Trade debts | 44 | €52,423 | €24,486 | -€27,937 | -53.3% |
| Suppliers | 440/4 | €52,423 | €24,486 | -€27,937 | -53.3% |
| Taxes, remuneration and social security | 45 | €22,898 | €6,831 | -€16,066 | -70.2% |
| Taxes | 450/3 | €11,189 | €6,161 | -€5,028 | -44.9% |
| Remuneration and social security | 454/9 | €11,709 | €670 | -€11,039 | -94.3% |
| Other amounts payable | 47/48 | €188,352 | €204,314 | +€15,962 | +8.5% |
| Accrued charges and deferred income | 492/3 | €4,981 | €191 | -€4,790 | -96.2% |
| Remuneration, social security and pensions | 62 | €68,719 | €36,202 | -€32,518 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €442 | +€226 | +105% |
| Other operating charges | 640/8 | €2,317 | €1,830 | -€487 | -21.0% |
| Non-recurring operating charges | 66A | -€1 | €0 | +€1 | |
| Gross operating margin | 9900 | €50,325 | €57,580 | +€7,254 | +14.4% |
| Operating profit (loss) | 9901 | -€20,926 | €19,107 | +€40,032 | |
| Financial income | 75/76B | €5 | €80 | +€75 | +1,390% |
| Recurring financial income | 75 | €5 | €80 | +€75 | +1,390% |
| Financial charges | 65/66B | €79 | €73 | -€7 | -8.3% |
| Recurring financial charges | 65 | €79 | €73 | -€7 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,000 | €19,114 | +€40,113 | |
| Profit (loss) for the period | 9904 | -€21,000 | €19,114 | +€40,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,000 | €19,114 | +€40,113 |
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 27 October 2026 via checked.be.