GARAGE VANDECASTEELE: 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 VANDECASTEELE
Largest movements
- Stocks and contracts +€28,850
up €28,850 (+157%), from €18,373 to €47,223
- Cash -€13,054
down €13,054 (-43.8%), from €29,798 to €16,745
mainly Stocks and contracts (-€28,850) and Receivables within one year (-€7,388)
- Receivables within one year +€7,388
up €7,388 (+45.4%), from €16,258 to €23,646
of which Trade receivables: +€8,196
- Trade debts +€12,161
up €12,161 (+191%), from €6,353 to €18,514
- Advances received +€10,207
up €10,207 (+2,211%), from €462 to €10,669
- Profit (loss) carried forward +€2,306
up €2,306 (+7.6%), from €30,493 to €32,799
- Contributions -€1,860
down €1,860 (-9.1%), from €20,460 to €18,600
- Reserves +€1,860
new in 2025: €1,860
- Gross operating margin -€25,287
down €25,287 (-74.9%), from €33,784 to €8,496
- Depreciation -€6,689
down €6,689 (-98.6%), from €6,781 to €92
- Taxes -€4,989
down €4,989 (-77.7%), from €6,418 to €1,429
- Other operating charges -€1,321
down €1,321 (-43.2%), from €3,060 to €1,739
- Staff costs +€402
new in 2025: €402
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.
Derived cash bridge
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 | €69,699 | €93,478 | +€23,779 | +34.1% |
| Fixed assets | 21/28 | €347 | €255 | -€92 | -26.5% |
| Tangible fixed assets | 22/27 | €92 | €0 | -€92 | -100% |
| Furniture and vehicles | 24 | €92 | €0 | -€92 | -100% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €69,352 | €93,223 | +€23,871 | +34.4% |
| Stocks and contracts in progress | 3 | €18,373 | €47,223 | +€28,850 | +157% |
| Stocks | 30/36 | €18,373 | €47,223 | +€28,850 | +157% |
| Amounts receivable within one year | 40/41 | €16,258 | €23,646 | +€7,388 | +45.4% |
| Trade receivables | 40 | €11,550 | €19,746 | +€8,196 | +71.0% |
| Other amounts receivable | 41 | €4,708 | €3,901 | -€808 | -17.2% |
| Cash at bank and in hand | 54/58 | €29,798 | €16,745 | -€13,054 | -43.8% |
| Deferred charges and accrued income | 490/1 | €4,923 | €5,610 | +€687 | +14.0% |
| Total equity and liabilities | 10/49 | €69,699 | €93,478 | +€23,779 | +34.1% |
| Equity | 10/15 | €50,953 | €53,259 | +€2,306 | +4.5% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €30,493 | €32,799 | +€2,306 | +7.6% |
| Amounts payable | 17/49 | €18,745 | €40,219 | +€21,474 | +115% |
| Amounts payable within one year | 42/48 | €18,745 | €40,219 | +€21,474 | +115% |
| Trade debts | 44 | €6,353 | €18,514 | +€12,161 | +191% |
| Suppliers | 440/4 | €6,353 | €18,514 | +€12,161 | +191% |
| Advances received on contracts in progress | 46 | €462 | €10,669 | +€10,207 | +2,211% |
| Taxes, remuneration and social security | 45 | €11,931 | €11,036 | -€895 | -7.5% |
| Taxes | 450/3 | €11,931 | €11,036 | -€895 | -7.5% |
| Remuneration, social security and pensions | 62 | - | €402 | +€402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,781 | €92 | -€6,689 | -98.6% |
| Other operating charges | 640/8 | €3,060 | €1,739 | -€1,321 | -43.2% |
| Non-recurring operating charges | 66A | - | €2,616 | +€2,616 | |
| Gross operating margin | 9900 | €33,784 | €8,496 | -€25,287 | -74.9% |
| Operating profit (loss) | 9901 | €23,943 | €3,648 | -€20,295 | -84.8% |
| Financial income | 75/76B | €8 | €250 | +€241 | +2,868% |
| Recurring financial income | 75 | €8 | €250 | +€241 | +2,868% |
| Financial charges | 65/66B | €399 | €163 | -€236 | -59.2% |
| Recurring financial charges | 65 | €399 | €163 | -€236 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €23,552 | €3,735 | -€19,817 | -84.1% |
| Income taxes | 67/77 | €6,418 | €1,429 | -€4,989 | -77.7% |
| Profit (loss) for the period | 9904 | €17,134 | €2,306 | -€14,828 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,134 | €2,306 | -€14,828 | -86.5% |
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 29 October 2026 via checked.be.