Garage V.D.M.: what changed
What changed
Garage V.D.M.
NACE 47.830, Retail sale of motorcycles and motorcycle parts and accessories
filed annual accounts (NBB)
Net result for the year
€2,446
2025 · €9,889-€7,444
Equity
€99,908
2025 · €97,463+€2,446
Cash
€26,966
2025 · €27,590-€624
Balance sheet total
€124,815
2025 · €125,344-€529
Largest movements
Assets
- Receivables within one year +€1,408
up €1,408 (+5.7%), from €24,656 to €26,064
- Stocks and contracts -€1,313
down €1,313 (-38.9%), from €3,378 to €2,065
Equity and liabilities
- Tax, wage and social debts -€4,700
down €4,700 (-41.7%), from €11,264 to €6,564
of which Taxes: -€4,895
- Profit (loss) carried forward +€2,446
up €2,446 (+96.7%), from €2,529 to €4,974
- Trade debts +€1,422
up €1,422 (+19.9%), from €7,159 to €8,581
Income statement
- Gross operating margin -€5,742
down €5,742 (-5.9%), from €96,811 to €91,069
- Staff costs +€4,749
up €4,749 (+6.7%), from €70,792 to €75,541
- Financial income +€1,769
up €1,769 (+2,748%), from €64 to €1,834
Change in the result, 2025 to 2026
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 2025
€9,889
Gross operating margin
-€5,742
Staff costs
-€4,749
Other operating charges
+€583
Other operating items
+€616
Financial income
+€1,769
Financial charges
+€454
Taxes
-€374
Result 2026
€2,446
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,350
Investment
€0
Financing
+€727
Cash 2025
€27,590
From operations (derived)
-€1,350
Net result for the year
+€2,446
Stocks and contracts
+€1,313
Receivables within one year
-€1,408
Trade debts
+€1,422
Tax, wage and social debts
-€4,700
Other debts
-€423
Financing
+€727
Short-term financial debts
+€727
Cash 2026
€26,966
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,344 | €124,815 | -€529 | -0.4% |
| Fixed assets | 21/28 | €69,720 | €69,720 | = | 0.0% |
| Tangible fixed assets | 22/27 | €69,720 | €69,720 | = | 0.0% |
| Land and buildings | 22 | €69,720 | €69,720 | = | 0.0% |
| Current assets | 29/58 | €55,624 | €55,095 | -€529 | -1.0% |
| Stocks and contracts in progress | 3 | €3,378 | €2,065 | -€1,313 | -38.9% |
| Stocks | 30/36 | €3,378 | €2,065 | -€1,313 | -38.9% |
| Amounts receivable within one year | 40/41 | €24,656 | €26,064 | +€1,408 | +5.7% |
| Trade receivables | 40 | €24,656 | €26,064 | +€1,408 | +5.7% |
| Cash at bank and in hand | 54/58 | €27,590 | €26,966 | -€624 | -2.3% |
| Total equity and liabilities | 10/49 | €125,344 | €124,815 | -€529 | -0.4% |
| Equity | 10/15 | €97,463 | €99,908 | +€2,446 | +2.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €31,934 | €31,934 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €25,634 | €25,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,529 | €4,974 | +€2,446 | +96.7% |
| Amounts payable | 17/49 | €27,881 | €24,907 | -€2,974 | -10.7% |
| Amounts payable within one year | 42/48 | €27,881 | €24,907 | -€2,974 | -10.7% |
| Financial debts | 43 | €383 | €1,109 | +€727 | +190% |
| Credit institutions | 430/8 | €383 | €1,109 | +€727 | +190% |
| Trade debts | 44 | €7,159 | €8,581 | +€1,422 | +19.9% |
| Suppliers | 440/4 | €7,159 | €8,581 | +€1,422 | +19.9% |
| Taxes, remuneration and social security | 45 | €11,264 | €6,564 | -€4,700 | -41.7% |
| Taxes | 450/3 | €6,874 | €1,979 | -€4,895 | -71.2% |
| Remuneration and social security | 454/9 | €4,390 | €4,585 | +€195 | +4.4% |
| Other amounts payable | 47/48 | €9,075 | €8,653 | -€423 | -4.7% |
| Remuneration, social security and pensions | 62 | €70,792 | €75,541 | +€4,749 | +6.7% |
| Other operating charges | 640/8 | €5,749 | €5,166 | -€583 | -10.1% |
| Non-recurring operating charges | 66A | €9,386 | €8,771 | -€616 | -6.6% |
| Gross operating margin | 9900 | €96,811 | €91,069 | -€5,742 | -5.9% |
| Operating profit (loss) | 9901 | €10,883 | €1,590 | -€9,293 | -85.4% |
| Financial income | 75/76B | €64 | €1,834 | +€1,769 | +2,748% |
| Recurring financial income | 75 | €64 | €1,834 | +€1,769 | +2,748% |
| Financial charges | 65/66B | €1,039 | €585 | -€454 | -43.7% |
| Recurring financial charges | 65 | €1,039 | €585 | -€454 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €9,908 | €2,839 | -€7,069 | -71.3% |
| Income taxes | 67/77 | €19 | €394 | +€374 | +1,938% |
| Profit (loss) for the period | 9904 | €9,889 | €2,446 | -€7,444 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,889 | €2,446 | -€7,444 | -75.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.