Garage VAN HEES: what changed
Garage VAN HEES
Largest movements
- Current investments +€169,897
up €169,897 (+42.3%), from €402,103 to €572,000
- Receivables within one year -€46,719
down €46,719 (-30.6%), from €152,570 to €105,852
of which Other amounts receivable: -€36,439
- Cash +€34,877
up €34,877 (+76.8%), from €45,435 to €80,312
mainly Net result for the year (+€190,147) and Tax, wage and social debts (+€48,603)
- Deferred charges and accrued income -€22,980
down €22,980 (-100%), from €22,980 to €0
- Reserves +€64,074
up €64,074 (+7.7%), from €833,706 to €897,780
of which Distributable reserves: +€64,074
- Tax, wage and social debts +€48,603
up €48,603 (+60.2%), from €80,789 to €129,393
of which Taxes: +€35,822
- Trade debts +€16,587
up €16,587 (+8.9%), from €187,085 to €203,672
- Gross operating margin +€91,075
up €91,075 (+16.2%), from €560,763 to €651,838
- Taxes +€31,358
up €31,358 (+53.8%), from €58,291 to €89,648
- Staff costs -€8,248
down €8,248 (-2.2%), from €369,674 to €361,426
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,120,173 | €1,249,437 | +€129,264 | +11.5% |
| Fixed assets | 21/28 | €23,948 | €15,297 | -€8,650 | -36.1% |
| Tangible fixed assets | 22/27 | €23,948 | €15,297 | -€8,650 | -36.1% |
| Land and buildings | 22 | €19,054 | €15,297 | -€3,757 | -19.7% |
| Plant, machinery and equipment | 23 | €4,894 | €0 | -€4,894 | -100.0% |
| Current assets | 29/58 | €1,096,225 | €1,234,140 | +€137,914 | +12.6% |
| Stocks and contracts in progress | 3 | €473,137 | €475,976 | +€2,839 | +0.6% |
| Stocks | 30/36 | €473,137 | €475,976 | +€2,839 | +0.6% |
| Amounts receivable within one year | 40/41 | €152,570 | €105,852 | -€46,719 | -30.6% |
| Trade receivables | 40 | €113,907 | €103,627 | -€10,280 | -9.0% |
| Other amounts receivable | 41 | €38,664 | €2,225 | -€36,439 | -94.2% |
| Current investments | 50/53 | €402,103 | €572,000 | +€169,897 | +42.3% |
| Cash at bank and in hand | 54/58 | €45,435 | €80,312 | +€34,877 | +76.8% |
| Deferred charges and accrued income | 490/1 | €22,980 | €0 | -€22,980 | -100% |
| Total equity and liabilities | 10/49 | €1,120,173 | €1,249,437 | +€129,264 | +11.5% |
| Equity | 10/15 | €852,298 | €916,372 | +€64,074 | +7.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €833,706 | €897,780 | +€64,074 | +7.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €831,847 | €895,921 | +€64,074 | +7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €267,875 | €333,065 | +€65,190 | +24.3% |
| Amounts payable within one year | 42/48 | €267,875 | €333,065 | +€65,190 | +24.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €187,085 | €203,672 | +€16,587 | +8.9% |
| Suppliers | 440/4 | €187,085 | €203,672 | +€16,587 | +8.9% |
| Taxes, remuneration and social security | 45 | €80,789 | €129,393 | +€48,603 | +60.2% |
| Taxes | 450/3 | €32,696 | €68,518 | +€35,822 | +110% |
| Remuneration and social security | 454/9 | €48,093 | €60,875 | +€12,782 | +26.6% |
| Remuneration, social security and pensions | 62 | €369,674 | €361,426 | -€8,248 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,650 | €8,650 | = | 0.0% |
| Other operating charges | 640/8 | €7,864 | €8,611 | +€747 | +9.5% |
| Gross operating margin | 9900 | €560,763 | €651,838 | +€91,075 | +16.2% |
| Operating profit (loss) | 9901 | €174,575 | €273,152 | +€98,577 | +56.5% |
| Financial income | 75/76B | €2,988 | €5,276 | +€2,288 | +76.6% |
| Recurring financial income | 75 | €2,988 | €5,276 | +€2,288 | +76.6% |
| Financial charges | 65/66B | -€758 | -€1,368 | -€610 | -80.4% |
| Recurring financial charges | 65 | -€758 | -€1,368 | -€610 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €178,321 | €279,795 | +€101,474 | +56.9% |
| Income taxes | 67/77 | €58,291 | €89,648 | +€31,358 | +53.8% |
| Profit (loss) for the period | 9904 | €120,031 | €190,147 | +€70,116 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €120,031 | €190,147 | +€70,116 | +58.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.