GARAGE VAN BEURDEN: 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 VAN BEURDEN
Largest movements
- Receivables within one year +€193,506
up €193,506 (+75.7%), from €255,678 to €449,184
of which Trade receivables: +€191,398
- Stocks and contracts +€127,941
up €127,941 (+23.4%), from €547,277 to €675,218
of which Stocks: +€126,901
- Cash +€67,932
up €67,932 (+48.2%), from €140,899 to €208,831
mainly Debts after one year (+€162,438) and Advances received (+€134,235)
- Tangible fixed assets +€32,954
up €32,954 (+304%), from €10,828 to €43,782
of which Plant, machinery and equipment: +€32,947
- Other debts -€204,179
down €204,179 (-86.5%), from €236,079 to €31,900
- Debts after one year +€162,438
up €162,438 (+272%), from €59,670 to €222,108
- Advances received +€134,235
up €134,235 (+2,747%), from €4,886 to €139,121
- Profit (loss) carried forward +€123,397
up €123,397 (+66.4%), from €185,784 to €309,180
- Trade debts +€97,210
up €97,210 (+35.6%), from €272,824 to €370,034
- Gross operating margin +€313,586
up €313,586 (+94.9%), from €330,358 to €643,944
- Staff costs +€105,358
up €105,358 (+35.5%), from €296,549 to €401,907
- Taxes +€39,587
up €39,587 (+809%), from €4,893 to €44,480
- Financial charges +€28,603
up €28,603 (+182%), from €15,758 to €44,361
of which Non-recurring financial charges: +€29,105
- Write-downs +€23,052
new in 2026: €23,052
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €956,981 | €1,380,986 | +€424,004 | +44.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €13,127 | €47,717 | +€34,590 | +264% |
| Intangible fixed assets | 21 | €2,299 | €3,935 | +€1,636 | +71.2% |
| Tangible fixed assets | 22/27 | €10,828 | €43,782 | +€32,954 | +304% |
| Plant, machinery and equipment | 23 | €7,894 | €40,841 | +€32,947 | +417% |
| Furniture and vehicles | 24 | €2,934 | €1,723 | -€1,212 | -41.3% |
| Other tangible fixed assets | 26 | - | €1,218 | +€1,218 | |
| Current assets | 29/58 | €943,855 | €1,333,269 | +€389,414 | +41.3% |
| Stocks and contracts in progress | 3 | €547,277 | €675,218 | +€127,941 | +23.4% |
| Stocks | 30/36 | €477,517 | €604,418 | +€126,901 | +26.6% |
| Contracts in progress | 37 | €69,760 | €70,800 | +€1,040 | +1.5% |
| Amounts receivable within one year | 40/41 | €255,678 | €449,184 | +€193,506 | +75.7% |
| Trade receivables | 40 | €248,640 | €440,038 | +€191,398 | +77.0% |
| Other amounts receivable | 41 | €7,039 | €9,147 | +€2,108 | +29.9% |
| Cash at bank and in hand | 54/58 | €140,899 | €208,831 | +€67,932 | +48.2% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €956,981 | €1,380,986 | +€424,004 | +44.3% |
| Equity | 10/15 | €263,518 | €386,915 | +€123,397 | +46.8% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €55,734 | €55,734 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,734 | €55,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,784 | €309,180 | +€123,397 | +66.4% |
| Provisions and deferred taxes | 16 | €23,649 | €32,832 | +€9,183 | +38.8% |
| Provisions for liabilities and charges | 160/5 | €23,649 | €32,832 | +€9,183 | +38.8% |
| Environmental obligations | 163 | €23,649 | €32,832 | +€9,183 | +38.8% |
| Amounts payable | 17/49 | €669,814 | €961,239 | +€291,424 | +43.5% |
| Amounts payable after more than one year | 17 | €59,670 | €222,108 | +€162,438 | +272% |
| Financial debts | 170/4 | €59,670 | €222,108 | +€162,438 | +272% |
| Amounts payable within one year | 42/48 | €597,729 | €700,819 | +€103,090 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €20,892 | €72,562 | +€51,670 | +247% |
| Trade debts | 44 | €272,824 | €370,034 | +€97,210 | +35.6% |
| Suppliers | 440/4 | €272,824 | €370,034 | +€97,210 | +35.6% |
| Advances received on contracts in progress | 46 | €4,886 | €139,121 | +€134,235 | +2,747% |
| Taxes, remuneration and social security | 45 | €63,049 | €87,203 | +€24,154 | +38.3% |
| Taxes | 450/3 | €41,286 | €69,082 | +€27,797 | +67.3% |
| Remuneration and social security | 454/9 | €21,764 | €18,121 | -€3,643 | -16.7% |
| Other amounts payable | 47/48 | €236,079 | €31,900 | -€204,179 | -86.5% |
| Accrued charges and deferred income | 492/3 | €12,415 | €38,311 | +€25,896 | +209% |
| Remuneration, social security and pensions | 62 | €296,549 | €401,907 | +€105,358 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,745 | €4,847 | +€102 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,052 | +€23,052 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,350 | €9,183 | +€5,834 | +174% |
| Other operating charges | 640/8 | €9,084 | €7,136 | -€1,948 | -21.4% |
| Gross operating margin | 9900 | €330,358 | €643,944 | +€313,586 | +94.9% |
| Operating profit (loss) | 9901 | €16,631 | €197,819 | +€181,188 | +1,089% |
| Financial income | 75/76B | €2,472 | €14,419 | +€11,947 | +483% |
| Recurring financial income | 75 | €2,472 | €535 | -€1,936 | -78.3% |
| Non-recurring financial income | 76B | - | €13,883 | +€13,883 | |
| Financial charges | 65/66B | €15,758 | €44,361 | +€28,603 | +182% |
| Recurring financial charges | 65 | €15,758 | €15,256 | -€502 | -3.2% |
| Non-recurring financial charges | 66B | - | €29,105 | +€29,105 | |
| Profit (loss) for the period before taxes | 9903 | €3,345 | €167,876 | +€164,531 | +4,918% |
| Income taxes | 67/77 | €4,893 | €44,480 | +€39,587 | +809% |
| Profit (loss) for the period | 9904 | -€1,547 | €123,397 | +€124,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,547 | €123,397 | +€124,944 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.