Garage VDA: 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 VDA
Largest movements
- Receivables within one year -€13,094
down €13,094 (-10.8%), from €121,366 to €108,271
of which Other amounts receivable: -€12,741
- Stocks and contracts -€9,641
down €9,641 (-23.3%), from €41,330 to €31,689
- Tangible fixed assets -€2,989
down €2,989 (-15.8%), from €18,938 to €15,949
of which Plant, machinery and equipment: -€2,160
- Advances received -€13,000
down €13,000 (-76.5%), from €17,000 to €4,000
- Profit (loss) carried forward -€7,796
down €7,796 (-40.0%), from -€19,468 to -€27,263
- Tax, wage and social debts -€4,072
down €4,072 (-28.3%), from €14,389 to €10,317
of which Taxes: -€2,390
- Trade debts -€3,065
down €3,065 (-6.2%), from €49,384 to €46,318
- Short-term financial debts +€2,862
up €2,862 (+9.8%), from €29,207 to €32,069
- Staff costs -€14,243
down €14,243 (-22.8%), from €62,509 to €48,266
- Gross operating margin -€11,347
down €11,347 (-19.2%), from €59,213 to €47,866
- Financial income -€602
down €602 (-18.8%), from €3,210 to €2,608
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 | €185,161 | €160,062 | -€25,098 | -13.6% |
| Fixed assets | 21/28 | €18,938 | €15,949 | -€2,989 | -15.8% |
| Tangible fixed assets | 22/27 | €18,938 | €15,949 | -€2,989 | -15.8% |
| Plant, machinery and equipment | 23 | €11,157 | €8,996 | -€2,160 | -19.4% |
| Furniture and vehicles | 24 | €267 | €78 | -€188 | -70.6% |
| Other tangible fixed assets | 26 | €7,515 | €6,874 | -€641 | -8.5% |
| Current assets | 29/58 | €166,223 | €144,114 | -€22,109 | -13.3% |
| Stocks and contracts in progress | 3 | €41,330 | €31,689 | -€9,641 | -23.3% |
| Stocks | 30/36 | €41,330 | €31,689 | -€9,641 | -23.3% |
| Amounts receivable within one year | 40/41 | €121,366 | €108,271 | -€13,094 | -10.8% |
| Trade receivables | 40 | €61,252 | €60,899 | -€353 | -0.6% |
| Other amounts receivable | 41 | €60,113 | €47,372 | -€12,741 | -21.2% |
| Cash at bank and in hand | 54/58 | €2,776 | €3,570 | +€794 | +28.6% |
| Deferred charges and accrued income | 490/1 | €751 | €583 | -€168 | -22.4% |
| Total equity and liabilities | 10/49 | €185,161 | €160,062 | -€25,098 | -13.6% |
| Equity | 10/15 | €74,354 | €66,558 | -€7,796 | -10.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €75,272 | €75,272 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,055 | €2,055 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,055 | €2,055 | = | 0.0% |
| Distributable reserves | 133 | €73,217 | €73,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,468 | -€27,263 | -€7,796 | -40.0% |
| Amounts payable | 17/49 | €110,807 | €93,504 | -€17,303 | -15.6% |
| Amounts payable within one year | 42/48 | €110,007 | €92,704 | -€17,303 | -15.7% |
| Financial debts | 43 | €29,207 | €32,069 | +€2,862 | +9.8% |
| Credit institutions | 430/8 | €29,207 | €32,069 | +€2,862 | +9.8% |
| Trade debts | 44 | €49,384 | €46,318 | -€3,065 | -6.2% |
| Suppliers | 440/4 | €49,384 | €46,318 | -€3,065 | -6.2% |
| Advances received on contracts in progress | 46 | €17,000 | €4,000 | -€13,000 | -76.5% |
| Taxes, remuneration and social security | 45 | €14,389 | €10,317 | -€4,072 | -28.3% |
| Taxes | 450/3 | €7,936 | €5,546 | -€2,390 | -30.1% |
| Remuneration and social security | 454/9 | €6,453 | €4,771 | -€1,683 | -26.1% |
| Other amounts payable | 47/48 | €27 | - | -€27 | |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €62,509 | €48,266 | -€14,243 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,991 | €4,594 | -€397 | -8.0% |
| Other operating charges | 640/8 | €1,491 | €1,083 | -€408 | -27.4% |
| Gross operating margin | 9900 | €59,213 | €47,866 | -€11,347 | -19.2% |
| Operating profit (loss) | 9901 | -€9,778 | -€6,077 | +€3,701 | +37.9% |
| Financial income | 75/76B | €3,210 | €2,608 | -€602 | -18.8% |
| Recurring financial income | 75 | €3,210 | €2,608 | -€602 | -18.8% |
| Financial charges | 65/66B | €4,164 | €4,327 | +€163 | +3.9% |
| Recurring financial charges | 65 | €4,164 | €4,327 | +€163 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,732 | -€7,796 | +€2,936 | +27.4% |
| Profit (loss) for the period | 9904 | -€10,732 | -€7,796 | +€2,936 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,732 | -€7,796 | +€2,936 | +27.4% |
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 16 October 2026 via checked.be.