GARAGE LAMBIN: 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 LAMBIN
Largest movements
- Tangible fixed assets -€74,703
down €74,703 (-18.3%), from €407,880 to €333,176
of which Furniture and vehicles: -€75,399
- Receivables within one year +€44,904
up €44,904 (+31.2%), from €143,749 to €188,654
of which Trade receivables: +€35,085
- Deferred charges and accrued income +€31,419
up €31,419 (+247%), from €12,728 to €44,147
- Cash -€31,321
down €31,321 (-61.9%), from €50,600 to €19,280
mainly Contributions, distributions and other (-€66,000) and Receivables within one year (-€44,904)
- Trade debts +€54,831
up €54,831 (+143%), from €38,213 to €93,044
- Reserves -€41,720
down €41,720 (-9.0%), from €464,852 to €423,132
of which Distributable reserves: -€41,720
- Tax, wage and social debts -€24,836
down €24,836 (-45.1%), from €55,122 to €30,286
of which Taxes: -€12,820
- Debts after one year -€20,036
down €20,036 (-32.9%), from €60,962 to €40,926
- Gross operating margin -€157,655
down €157,655 (-25.7%), from €613,941 to €456,286
- Staff costs -€92,209
down €92,209 (-24.1%), from €381,827 to €289,619
- Other operating charges -€14,200
down €14,200 (-32.3%), from €43,988 to €29,788
- Taxes -€13,432
down €13,432 (-39.6%), from €33,906 to €20,474
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 | €764,952 | €732,885 | -€32,067 | -4.2% |
| Fixed assets | 21/28 | €413,953 | €339,250 | -€74,703 | -18.0% |
| Tangible fixed assets | 22/27 | €407,880 | €333,176 | -€74,703 | -18.3% |
| Land and buildings | 22 | €132,788 | €126,904 | -€5,884 | -4.4% |
| Plant, machinery and equipment | 23 | €18,447 | €25,027 | +€6,580 | +35.7% |
| Furniture and vehicles | 24 | €256,644 | €181,245 | -€75,399 | -29.4% |
| Financial fixed assets | 28 | €6,073 | €6,073 | = | 0.0% |
| Current assets | 29/58 | €350,999 | €393,635 | +€42,637 | +12.1% |
| Stocks and contracts in progress | 3 | €143,921 | €141,555 | -€2,366 | -1.6% |
| Stocks | 30/36 | €143,921 | €141,555 | -€2,366 | -1.6% |
| Amounts receivable within one year | 40/41 | €143,749 | €188,654 | +€44,904 | +31.2% |
| Trade receivables | 40 | €130,834 | €165,919 | +€35,085 | +26.8% |
| Other amounts receivable | 41 | €12,915 | €22,735 | +€9,820 | +76.0% |
| Cash at bank and in hand | 54/58 | €50,600 | €19,280 | -€31,321 | -61.9% |
| Deferred charges and accrued income | 490/1 | €12,728 | €44,147 | +€31,419 | +247% |
| Total equity and liabilities | 10/49 | €764,952 | €732,885 | -€32,067 | -4.2% |
| Equity | 10/15 | €564,852 | €523,132 | -€41,720 | -7.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €464,852 | €423,132 | -€41,720 | -9.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €398,602 | €356,882 | -€41,720 | -10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €200,099 | €209,753 | +€9,653 | +4.8% |
| Amounts payable after more than one year | 17 | €60,962 | €40,926 | -€20,036 | -32.9% |
| Financial debts | 170/4 | €60,962 | €40,926 | -€20,036 | -32.9% |
| Amounts payable within one year | 42/48 | €139,137 | €168,827 | +€29,690 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €19,183 | €20,036 | +€853 | +4.4% |
| Trade debts | 44 | €38,213 | €93,044 | +€54,831 | +143% |
| Suppliers | 440/4 | €38,213 | €93,044 | +€54,831 | +143% |
| Taxes, remuneration and social security | 45 | €55,122 | €30,286 | -€24,836 | -45.1% |
| Taxes | 450/3 | €25,403 | €12,583 | -€12,820 | -50.5% |
| Remuneration and social security | 454/9 | €29,719 | €17,702 | -€12,017 | -40.4% |
| Other amounts payable | 47/48 | €26,619 | €25,461 | -€1,158 | -4.4% |
| Remuneration, social security and pensions | 62 | €381,827 | €289,619 | -€92,209 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,099 | €82,821 | +€2,722 | +3.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €43,988 | €29,788 | -€14,200 | -32.3% |
| Gross operating margin | 9900 | €613,941 | €456,286 | -€157,655 | -25.7% |
| Operating profit (loss) | 9901 | €108,026 | €54,057 | -€53,968 | -50.0% |
| Financial income | 75/76B | €211 | €7 | -€204 | -96.8% |
| Recurring financial income | 75 | €211 | €7 | -€204 | -96.8% |
| Financial charges | 65/66B | €10,468 | €9,310 | -€1,158 | -11.1% |
| Recurring financial charges | 65 | €10,468 | €9,310 | -€1,158 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €97,769 | €44,754 | -€53,014 | -54.2% |
| Income taxes | 67/77 | €33,906 | €20,474 | -€13,432 | -39.6% |
| Profit (loss) for the period | 9904 | €63,862 | €24,280 | -€39,582 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,862 | €24,280 | -€39,582 | -62.0% |
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 15 October 2026 via checked.be.