GARAGE VIENNE: 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 VIENNE
Largest movements
- Receivables within one year +€207,449
up €207,449 (+76.8%), from €270,039 to €477,488
of which Other amounts receivable: +€258,503
- Tangible fixed assets -€79,517
down €79,517 (-9.4%), from €846,238 to €766,721
of which Furniture and vehicles: -€50,933
- Cash +€30,260
up €30,260 (+18.6%), from €163,051 to €193,311
mainly Net result for the year (+€182,543) and Depreciation (+€139,023)
- Reserves +€182,434
up €182,434 (+32.8%), from €557,044 to €739,477
- Other debts -€93,906
down €93,906 (-12.0%), from €779,842 to €685,936
- Advances received +€81,365
new in 2025: €81,365
- Staff costs +€37,849
up €37,849 (+26.7%), from €141,524 to €179,373
- Taxes -€10,624
down €10,624 (-12.2%), from €86,840 to €76,217
- Depreciation -€10,097
down €10,097 (-6.8%), from €149,120 to €139,023
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 | €2,238,930 | €2,402,653 | +€163,723 | +7.3% |
| Fixed assets | 21/28 | €846,238 | €766,721 | -€79,517 | -9.4% |
| Tangible fixed assets | 22/27 | €846,238 | €766,721 | -€79,517 | -9.4% |
| Plant, machinery and equipment | 23 | €126,205 | €114,900 | -€11,305 | -9.0% |
| Furniture and vehicles | 24 | €95,717 | €44,783 | -€50,933 | -53.2% |
| Other tangible fixed assets | 26 | €624,317 | €607,038 | -€17,279 | -2.8% |
| Current assets | 29/58 | €1,392,692 | €1,635,932 | +€243,240 | +17.5% |
| Stocks and contracts in progress | 3 | €948,664 | €947,793 | -€871 | -0.1% |
| Stocks | 30/36 | €948,664 | €947,793 | -€871 | -0.1% |
| Amounts receivable within one year | 40/41 | €270,039 | €477,488 | +€207,449 | +76.8% |
| Trade receivables | 40 | €117,855 | €66,801 | -€51,054 | -43.3% |
| Other amounts receivable | 41 | €152,184 | €410,687 | +€258,503 | +170% |
| Cash at bank and in hand | 54/58 | €163,051 | €193,311 | +€30,260 | +18.6% |
| Deferred charges and accrued income | 490/1 | €10,938 | €17,340 | +€6,402 | +58.5% |
| Total equity and liabilities | 10/49 | €2,238,930 | €2,402,653 | +€163,723 | +7.3% |
| Equity | 10/15 | €657,044 | €839,477 | +€182,434 | +27.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €557,044 | €739,477 | +€182,434 | +32.8% |
| Distributable reserves | 133 | €557,044 | €739,477 | +€182,434 | +32.8% |
| Amounts payable | 17/49 | €1,581,887 | €1,563,176 | -€18,710 | -1.2% |
| Amounts payable after more than one year | 17 | €558,037 | €534,857 | -€23,180 | -4.2% |
| Financial debts | 170/4 | €558,037 | €534,857 | -€23,180 | -4.2% |
| Amounts payable within one year | 42/48 | €980,285 | €986,631 | +€6,347 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €27,149 | €25,278 | -€1,871 | -6.9% |
| Trade debts | 44 | €103,618 | €108,135 | +€4,516 | +4.4% |
| Suppliers | 440/4 | €103,618 | €108,135 | +€4,516 | +4.4% |
| Advances received on contracts in progress | 46 | - | €81,365 | +€81,365 | |
| Taxes, remuneration and social security | 45 | €69,675 | €85,918 | +€16,242 | +23.3% |
| Taxes | 450/3 | €62,235 | €66,330 | +€4,096 | +6.6% |
| Remuneration and social security | 454/9 | €7,441 | €19,587 | +€12,147 | +163% |
| Other amounts payable | 47/48 | €779,842 | €685,936 | -€93,906 | -12.0% |
| Accrued charges and deferred income | 492/3 | €43,565 | €41,688 | -€1,877 | -4.3% |
| Non-recurring operating income | 76A | - | €507 | +€507 | |
| Remuneration, social security and pensions | 62 | €141,524 | €179,373 | +€37,849 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,120 | €139,023 | -€10,097 | -6.8% |
| Other operating charges | 640/8 | €11,583 | €8,439 | -€3,144 | -27.1% |
| Non-recurring operating charges | 66A | - | €5,143 | +€5,143 | |
| Gross operating margin | 9900 | €634,058 | €635,995 | +€1,937 | +0.3% |
| Operating profit (loss) | 9901 | €331,831 | €304,017 | -€27,814 | -8.4% |
| Financial income | 75/76B | €1,049 | €5,410 | +€4,361 | +415% |
| Recurring financial income | 75 | €1,049 | €5,410 | +€4,361 | +415% |
| Financial charges | 65/66B | €49,001 | €50,668 | +€1,666 | +3.4% |
| Recurring financial charges | 65 | €49,001 | €50,668 | +€1,666 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €283,879 | €258,760 | -€25,120 | -8.8% |
| Income taxes | 67/77 | €86,840 | €76,217 | -€10,624 | -12.2% |
| Profit (loss) for the period | 9904 | €197,039 | €182,543 | -€14,496 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €197,039 | €182,543 | -€14,496 | -7.4% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.