GARAGE DE LUST: what changed
GARAGE DE LUST
Largest movements
- Receivables within one year -€3,178
down €3,178 (-89.2%), from €3,563 to €385
of which Trade receivables: -€3,198
- Tangible fixed assets +€2,527
up €2,527 (+20.8%), from €12,176 to €14,704
of which Plant, machinery and equipment: +€4,961
- Stocks and contracts -€820
down €820 (-32.2%), from €2,550 to €1,730
- Cash +€606
up €606 (+2.9%), from €21,094 to €21,700
mainly Depreciation (+€5,419) and Other debts (+€3,618)
- Deferred charges and accrued income -€578
down €578 (-31.3%), from €1,845 to €1,267
- Short-term financial debts -€6,000
down €6,000 (-13.3%), from €45,250 to €39,250
- Other debts +€3,618
up €3,618 (+1.9%), from €186,810 to €190,428
- Trade debts -€2,818
down €2,818 (-41.4%), from €6,813 to €3,996
- Profit (loss) carried forward +€2,036
up €2,036 (+0.9%), from -€219,718 to -€217,682
- Current portion of long-term debt +€1,105
up €1,105 (+113%), from €974 to €2,079
- Depreciation +€3,075
up €3,075 (+131%), from €2,344 to €5,419
- Gross operating margin -€1,684
down €1,684 (-15.5%), from €10,870 to €9,187
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 | €41,229 | €39,786 | -€1,442 | -3.5% |
| Fixed assets | 21/28 | €12,176 | €14,704 | +€2,527 | +20.8% |
| Tangible fixed assets | 22/27 | €12,176 | €14,704 | +€2,527 | +20.8% |
| Plant, machinery and equipment | 23 | €4,000 | €8,961 | +€4,961 | +124% |
| Furniture and vehicles | 24 | €3,991 | €2,409 | -€1,582 | -39.6% |
| Other tangible fixed assets | 26 | €4,185 | €3,334 | -€852 | -20.4% |
| Current assets | 29/58 | €29,052 | €25,083 | -€3,970 | -13.7% |
| Stocks and contracts in progress | 3 | €2,550 | €1,730 | -€820 | -32.2% |
| Stocks | 30/36 | €2,550 | €1,730 | -€820 | -32.2% |
| Amounts receivable within one year | 40/41 | €3,563 | €385 | -€3,178 | -89.2% |
| Trade receivables | 40 | €3,538 | €340 | -€3,198 | -90.4% |
| Other amounts receivable | 41 | €25 | €45 | +€20 | +80.0% |
| Cash at bank and in hand | 54/58 | €21,094 | €21,700 | +€606 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,845 | €1,267 | -€578 | -31.3% |
| Total equity and liabilities | 10/49 | €41,229 | €39,786 | -€1,442 | -3.5% |
| Equity | 10/15 | -€201,869 | -€199,832 | +€2,036 | +1.0% |
| Contributions | 10/11 | €17,849 | €17,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,718 | -€217,682 | +€2,036 | +0.9% |
| Amounts payable | 17/49 | €243,097 | €239,619 | -€3,478 | -1.4% |
| Amounts payable after more than one year | 17 | €1,920 | €2,980 | +€1,060 | +55.2% |
| Financial debts | 170/4 | €1,920 | €2,980 | +€1,060 | +55.2% |
| Amounts payable within one year | 42/48 | €241,178 | €236,639 | -€4,539 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €974 | €2,079 | +€1,105 | +113% |
| Financial debts | 43 | €45,250 | €39,250 | -€6,000 | -13.3% |
| Other loans | 439 | €45,250 | €39,250 | -€6,000 | -13.3% |
| Trade debts | 44 | €6,813 | €3,996 | -€2,818 | -41.4% |
| Suppliers | 440/4 | €6,813 | €3,996 | -€2,818 | -41.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,330 | €887 | -€444 | -33.4% |
| Taxes | 450/3 | €1,330 | €887 | -€444 | -33.4% |
| Other amounts payable | 47/48 | €186,810 | €190,428 | +€3,618 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,344 | €5,419 | +€3,075 | +131% |
| Other operating charges | 640/8 | €1,270 | €1,261 | -€9 | -0.7% |
| Gross operating margin | 9900 | €10,870 | €9,187 | -€1,684 | -15.5% |
| Operating profit (loss) | 9901 | €7,257 | €2,507 | -€4,749 | -65.4% |
| Financial income | 75/76B | €69 | €11 | -€58 | -84.3% |
| Recurring financial income | 75 | €69 | €11 | -€58 | -84.3% |
| Financial charges | 65/66B | €488 | €482 | -€6 | -1.2% |
| Recurring financial charges | 65 | €488 | €482 | -€6 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €6,838 | €2,036 | -€4,802 | -70.2% |
| Profit (loss) for the period | 9904 | €6,838 | €2,036 | -€4,802 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,838 | €2,036 | -€4,802 | -70.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.