GARAGE UKA: 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 UKA
Largest movements
- Stocks and contracts +€56,800
up €56,800 (+135.2%), from €42,000 to €98,800
- Cash +€24,057
up €24,057 (+704.4%), from €3,415 to €27,472
mainly Debts after one year (+€29,338) and Other debts (+€22,984)
- Receivables within one year +€5,659
up €5,659 (+287.1%), from €1,971 to €7,630
- Intangible fixed assets -€5,000
down €5,000 (-15.4%), from €32,461 to €27,461
- Deferred charges and accrued income -€1,760
down €1,760 (-51.1%), from €3,446 to €1,686
- Debts after one year +€29,338
new in 2025: €29,338
- Other debts +€22,984
up €22,984 (+309.7%), from €7,423 to €30,407
- Current portion of long-term debt +€11,347
new in 2025: €11,347
- Profit (loss) carried forward +€8,453
up €8,453 (+54.8%), from €15,427 to €23,880
- Trade debts +€5,293
up €5,293 (+24.4%), from €21,694 to €26,987
- Gross operating margin +€3,792
up €3,792 (+20.6%), from €18,422 to €22,214
- Financial charges +€3,054
up €3,054 (+516.4%), from €591 to €3,645
- Write-downs -€2,451
no longer reported in 2025 (was €2,451)
- Depreciation +€1,667
up €1,667 (+50.0%), from €3,333 to €5,000
- Other operating charges -€865
down €865 (-23.3%), from €3,704 to €2,840
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 | €83,894 | €163,650 | +€79,756 | +95.1% |
| Fixed assets | 21/28 | €33,061 | €28,061 | -€5,000 | -15.1% |
| Intangible fixed assets | 21 | €32,461 | €27,461 | -€5,000 | -15.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €50,833 | €135,589 | +€84,756 | +166.7% |
| Stocks and contracts in progress | 3 | €42,000 | €98,800 | +€56,800 | +135.2% |
| Stocks | 30/36 | €42,000 | €98,800 | +€56,800 | +135.2% |
| Amounts receivable within one year | 40/41 | €1,971 | €7,630 | +€5,659 | +287.1% |
| Trade receivables | 40 | €1,971 | €7,630 | +€5,659 | +287.1% |
| Cash at bank and in hand | 54/58 | €3,415 | €27,472 | +€24,057 | +704.4% |
| Deferred charges and accrued income | 490/1 | €3,446 | €1,686 | -€1,760 | -51.1% |
| Total equity and liabilities | 10/49 | €83,894 | €163,650 | +€79,756 | +95.1% |
| Equity | 10/15 | €19,427 | €27,880 | +€8,453 | +43.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,427 | €23,880 | +€8,453 | +54.8% |
| Amounts payable | 17/49 | €64,467 | €135,770 | +€71,303 | +110.6% |
| Amounts payable after more than one year | 17 | - | €29,338 | +€29,338 | |
| Financial debts | 170/4 | - | €29,338 | +€29,338 | |
| Amounts payable within one year | 42/48 | €64,467 | €106,432 | +€41,965 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,347 | +€11,347 | |
| Financial debts | 43 | €29,000 | €30,000 | +€1,000 | +3.4% |
| Credit institutions | 430/8 | €29,000 | €30,000 | +€1,000 | +3.4% |
| Trade debts | 44 | €21,694 | €26,987 | +€5,293 | +24.4% |
| Suppliers | 440/4 | €21,694 | €26,987 | +€5,293 | +24.4% |
| Taxes, remuneration and social security | 45 | €6,351 | €7,692 | +€1,341 | +21.1% |
| Taxes | 450/3 | €6,351 | €7,692 | +€1,341 | +21.1% |
| Other amounts payable | 47/48 | €7,423 | €30,407 | +€22,984 | +309.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €5,000 | +€1,667 | +50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,451 | - | -€2,451 | |
| Other operating charges | 640/8 | €3,704 | €2,840 | -€865 | -23.3% |
| Gross operating margin | 9900 | €18,422 | €22,214 | +€3,792 | +20.6% |
| Operating profit (loss) | 9901 | €8,933 | €14,375 | +€5,441 | +60.9% |
| Financial income | 75/76B | €1 | €10 | +€8 | +613.8% |
| Recurring financial income | 75 | €1 | €10 | +€8 | +613.8% |
| Financial charges | 65/66B | €591 | €3,645 | +€3,054 | +516.4% |
| Recurring financial charges | 65 | €591 | €3,645 | +€3,054 | +516.4% |
| Profit (loss) for the period before taxes | 9903 | €8,343 | €10,739 | +€2,396 | +28.7% |
| Income taxes | 67/77 | €1,703 | €2,286 | +€582 | +34.2% |
| Profit (loss) for the period | 9904 | €6,640 | €8,453 | +€1,813 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,640 | €8,453 | +€1,813 | +27.3% |
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 11 October 2026 via checked.be.