GARAGE TOBY: 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 TOBY
Largest movements
- Tangible fixed assets -€16,478
down €16,478 (-6.1%), from €270,775 to €254,296
of which Land and buildings: -€21,432
- Stocks and contracts +€7,512
up €7,512 (+136.7%), from €5,493 to €13,005
- Deferred charges and accrued income +€6,559
up €6,559 (+117.9%), from €5,565 to €12,124
- Debts after one year -€37,890
down €37,890 (-29.1%), from €130,239 to €92,349
- Short-term financial debts +€35,980
up €35,980 (+92.3%), from €38,966 to €74,946
- Trade debts +€15,668
up €15,668 (+35.6%), from €43,965 to €59,633
- Profit (loss) carried forward -€9,183
down €9,183 (-20.2%), from €45,361 to €36,178
- Tax, wage and social debts -€5,969
down €5,969 (-31.1%), from €19,199 to €13,230
of which Taxes: -€8,839
- Gross operating margin -€36,480
down €36,480 (-27.5%), from €132,804 to €96,324
- Staff costs +€4,623
up €4,623 (+7.8%), from €59,178 to €63,802
- Depreciation +€3,341
up €3,341 (+9.6%), from €34,626 to €37,967
- Other operating charges -€2,297
down €2,297 (-69.3%), from €3,314 to €1,017
- Financial income +€1,410
up €1,410 (+37.0%), from €3,807 to €5,217
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,004 | €363,498 | -€2,506 | -0.7% |
| Fixed assets | 21/28 | €270,775 | €254,296 | -€16,478 | -6.1% |
| Tangible fixed assets | 22/27 | €270,775 | €254,296 | -€16,478 | -6.1% |
| Land and buildings | 22 | €220,490 | €199,059 | -€21,432 | -9.7% |
| Plant, machinery and equipment | 23 | €29,994 | €20,912 | -€9,082 | -30.3% |
| Furniture and vehicles | 24 | €20,291 | €34,326 | +€14,035 | +69.2% |
| Current assets | 29/58 | €95,229 | €109,202 | +€13,973 | +14.7% |
| Stocks and contracts in progress | 3 | €5,493 | €13,005 | +€7,512 | +136.7% |
| Stocks | 30/36 | €5,493 | €13,005 | +€7,512 | +136.7% |
| Amounts receivable within one year | 40/41 | €79,773 | €78,867 | -€907 | -1.1% |
| Trade receivables | 40 | €11,579 | €29,430 | +€17,851 | +154.2% |
| Other amounts receivable | 41 | €68,194 | €49,436 | -€18,758 | -27.5% |
| Cash at bank and in hand | 54/58 | €4,398 | €5,207 | +€809 | +18.4% |
| Deferred charges and accrued income | 490/1 | €5,565 | €12,124 | +€6,559 | +117.9% |
| Total equity and liabilities | 10/49 | €366,004 | €363,498 | -€2,506 | -0.7% |
| Equity | 10/15 | €84,361 | €73,633 | -€10,728 | -12.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,361 | €36,178 | -€9,183 | -20.2% |
| Investment grants | 15 | €18,540 | €16,995 | -€1,545 | -8.3% |
| Provisions and deferred taxes | 16 | €9,546 | €8,751 | -€796 | -8.3% |
| Provisions for liabilities and charges | 160/5 | €9,546 | €8,751 | -€796 | -8.3% |
| Taxes | 161 | €9,546 | €8,751 | -€796 | -8.3% |
| Amounts payable | 17/49 | €272,097 | €281,115 | +€9,018 | +3.3% |
| Amounts payable after more than one year | 17 | €130,239 | €92,349 | -€37,890 | -29.1% |
| Financial debts | 170/4 | €130,239 | €92,349 | -€37,890 | -29.1% |
| Amounts payable within one year | 42/48 | €139,858 | €186,766 | +€46,907 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €37,729 | €38,957 | +€1,228 | +3.3% |
| Financial debts | 43 | €38,966 | €74,946 | +€35,980 | +92.3% |
| Credit institutions | 430/8 | €38,966 | €74,946 | +€35,980 | +92.3% |
| Trade debts | 44 | €43,965 | €59,633 | +€15,668 | +35.6% |
| Suppliers | 440/4 | €43,965 | €59,633 | +€15,668 | +35.6% |
| Taxes, remuneration and social security | 45 | €19,199 | €13,230 | -€5,969 | -31.1% |
| Taxes | 450/3 | €9,189 | €349 | -€8,839 | -96.2% |
| Remuneration and social security | 454/9 | €10,010 | €12,880 | +€2,870 | +28.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €59,178 | €63,802 | +€4,623 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,626 | €37,967 | +€3,341 | +9.6% |
| Other operating charges | 640/8 | €3,314 | €1,017 | -€2,297 | -69.3% |
| Gross operating margin | 9900 | €132,804 | €96,324 | -€36,480 | -27.5% |
| Operating profit (loss) | 9901 | €35,686 | -€6,461 | -€42,147 | |
| Financial income | 75/76B | €3,807 | €5,217 | +€1,410 | +37.0% |
| Recurring financial income | 75 | €3,807 | €5,217 | +€1,410 | +37.0% |
| Financial charges | 65/66B | €9,199 | €7,938 | -€1,261 | -13.7% |
| Recurring financial charges | 65 | €9,199 | €7,938 | -€1,261 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €30,294 | -€9,182 | -€39,475 | |
| Income taxes | 67/77 | - | €797 | +€797 | |
| Profit (loss) for the period | 9904 | €30,294 | -€9,978 | -€40,272 | |
| Transfer from tax-exempt reserves | 789 | €796 | €796 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,089 | -€9,183 | -€40,272 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.