GARAGE Van NOPPEN: 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 NOPPEN
Largest movements
- Receivables within one year +€15,260
up €15,260 (+17.3%), from €88,288 to €103,548
of which Trade receivables: +€15,139
- Stocks and contracts -€4,009
down €4,009 (-7.5%), from €53,187 to €49,178
- Profit (loss) carried forward +€30,968
up €30,968 (+28.3%), from -€109,388 to -€78,420
- Trade debts -€15,599
down €15,599 (-20.9%), from €74,626 to €59,027
- Tax, wage and social debts -€7,074
down €7,074 (-26.2%), from €26,983 to €19,910
of which Taxes: -€5,299
- Accrued charges and deferred income +€2,792
up €2,792 (+64.1%), from €4,356 to €7,148
- Gross operating margin +€43,542
up €43,542 (+59.9%), from €72,732 to €116,274
- Financial charges -€1,839
down €1,839 (-18.0%), from €10,200 to €8,361
- Depreciation +€1,302
up €1,302 (+72.4%), from €1,798 to €3,100
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.
Derived cash bridge
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 | €198,363 | €208,050 | +€9,687 | +4.9% |
| Fixed assets | 21/28 | €32,137 | €32,587 | +€450 | +1.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €32,137 | €32,587 | +€450 | +1.4% |
| Land and buildings | 22 | €21,274 | €21,274 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,863 | €11,314 | +€450 | +4.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €166,226 | €175,463 | +€9,236 | +5.6% |
| Stocks and contracts in progress | 3 | €53,187 | €49,178 | -€4,009 | -7.5% |
| Stocks | 30/36 | €53,187 | €49,178 | -€4,009 | -7.5% |
| Amounts receivable within one year | 40/41 | €88,288 | €103,548 | +€15,260 | +17.3% |
| Trade receivables | 40 | €88,058 | €103,196 | +€15,139 | +17.2% |
| Other amounts receivable | 41 | €230 | €351 | +€121 | +52.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €23,249 | €21,340 | -€1,909 | -8.2% |
| Deferred charges and accrued income | 490/1 | €1,503 | €1,397 | -€106 | -7.0% |
| Total equity and liabilities | 10/49 | €198,363 | €208,050 | +€9,687 | +4.9% |
| Equity | 10/15 | -€41,188 | -€10,220 | +€30,968 | +75.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,388 | -€78,420 | +€30,968 | +28.3% |
| Amounts payable | 17/49 | €239,551 | €218,271 | -€21,281 | -8.9% |
| Amounts payable within one year | 42/48 | €235,195 | €211,122 | -€24,073 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €130,123 | €130,191 | +€68 | +0.1% |
| Credit institutions | 430/8 | €130,123 | €130,191 | +€68 | +0.1% |
| Trade debts | 44 | €74,626 | €59,027 | -€15,599 | -20.9% |
| Suppliers | 440/4 | €74,626 | €59,027 | -€15,599 | -20.9% |
| Taxes, remuneration and social security | 45 | €26,983 | €19,910 | -€7,074 | -26.2% |
| Taxes | 450/3 | €13,481 | €8,183 | -€5,299 | -39.3% |
| Remuneration and social security | 454/9 | €13,502 | €11,727 | -€1,775 | -13.1% |
| Other amounts payable | 47/48 | €3,463 | €1,994 | -€1,469 | -42.4% |
| Accrued charges and deferred income | 492/3 | €4,356 | €7,148 | +€2,792 | +64.1% |
| Remuneration, social security and pensions | 62 | €63,365 | €64,256 | +€890 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,798 | €3,100 | +€1,302 | +72.4% |
| Other operating charges | 640/8 | €7,834 | €8,432 | +€598 | +7.6% |
| Gross operating margin | 9900 | €72,732 | €116,274 | +€43,542 | +59.9% |
| Operating profit (loss) | 9901 | -€265 | €40,487 | +€40,752 | |
| Financial income | 75/76B | €3 | €21 | +€18 | +546% |
| Recurring financial income | 75 | €3 | €21 | +€18 | +546% |
| Financial charges | 65/66B | €10,200 | €8,361 | -€1,839 | -18.0% |
| Recurring financial charges | 65 | €10,200 | €8,361 | -€1,839 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,462 | €32,146 | +€42,609 | |
| Income taxes | 67/77 | €209 | €1,179 | +€970 | +464% |
| Profit (loss) for the period | 9904 | -€10,671 | €30,968 | +€41,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,671 | €30,968 | +€41,639 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.