GARAGE LAMBRECHT: 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 LAMBRECHT
Largest movements
- Current investments +€187,600
up €187,600 (+375%), from €50,000 to €237,600
- Cash -€60,388
down €60,388 (-63.6%), from €94,992 to €34,604
mainly Current investments (-€187,600) and Other debts (-€29,202)
- Receivables within one year -€51,690
down €51,690 (-37.2%), from €139,077 to €87,387
of which Trade receivables: -€52,550
- Stocks and contracts -€49,521
down €49,521 (-24.6%), from €200,913 to €151,391
- Reserves +€60,615
up €60,615 (+28.6%), from €212,060 to €272,675
of which Distributable reserves: +€60,615
- Other debts -€29,202
down €29,202 (-13.3%), from €219,022 to €189,820
- Tax, wage and social debts -€10,313
down €10,313 (-65.1%), from €15,847 to €5,534
- Trade debts +€6,721
up €6,721 (+28.7%), from €23,394 to €30,115
- Gross operating margin -€8,319
down €8,319 (-8.3%), from €100,612 to €92,293
- Depreciation -€1,606
down €1,606 (-55.7%), from €2,883 to €1,277
- Taxes -€1,493
down €1,493 (-4.9%), from €30,787 to €29,294
- Other operating charges -€1,183
down €1,183 (-89.1%), from €1,327 to €144
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 | €534,016 | €559,644 | +€25,628 | +4.8% |
| Fixed assets | 21/28 | €48,011 | €46,734 | -€1,277 | -2.7% |
| Tangible fixed assets | 22/27 | €6,695 | €5,418 | -€1,277 | -19.1% |
| Plant, machinery and equipment | 23 | €6,684 | €5,418 | -€1,266 | -18.9% |
| Furniture and vehicles | 24 | €11 | €0 | -€11 | -100% |
| Financial fixed assets | 28 | €41,316 | €41,316 | = | 0.0% |
| Current assets | 29/58 | €486,005 | €512,910 | +€26,905 | +5.5% |
| Stocks and contracts in progress | 3 | €200,913 | €151,391 | -€49,521 | -24.6% |
| Stocks | 30/36 | €200,913 | €151,391 | -€49,521 | -24.6% |
| Amounts receivable within one year | 40/41 | €139,077 | €87,387 | -€51,690 | -37.2% |
| Trade receivables | 40 | €139,077 | €86,527 | -€52,550 | -37.8% |
| Other amounts receivable | 41 | - | €861 | +€861 | |
| Current investments | 50/53 | €50,000 | €237,600 | +€187,600 | +375% |
| Cash at bank and in hand | 54/58 | €94,992 | €34,604 | -€60,388 | -63.6% |
| Deferred charges and accrued income | 490/1 | €1,023 | €1,927 | +€904 | +88.4% |
| Total equity and liabilities | 10/49 | €534,016 | €559,644 | +€25,628 | +4.8% |
| Equity | 10/15 | €273,560 | €334,175 | +€60,615 | +22.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €212,060 | €272,675 | +€60,615 | +28.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €205,910 | €266,525 | +€60,615 | +29.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €260,456 | €225,469 | -€34,987 | -13.4% |
| Amounts payable within one year | 42/48 | €258,263 | €225,469 | -€32,794 | -12.7% |
| Trade debts | 44 | €23,394 | €30,115 | +€6,721 | +28.7% |
| Suppliers | 440/4 | €23,394 | €30,115 | +€6,721 | +28.7% |
| Taxes, remuneration and social security | 45 | €15,847 | €5,534 | -€10,313 | -65.1% |
| Taxes | 450/3 | €15,847 | €5,534 | -€10,313 | -65.1% |
| Other amounts payable | 47/48 | €219,022 | €189,820 | -€29,202 | -13.3% |
| Accrued charges and deferred income | 492/3 | €2,193 | €0 | -€2,193 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,883 | €1,277 | -€1,606 | -55.7% |
| Other operating charges | 640/8 | €1,327 | €144 | -€1,183 | -89.1% |
| Non-recurring operating charges | 66A | €1,718 | €0 | -€1,718 | -100% |
| Gross operating margin | 9900 | €100,612 | €92,293 | -€8,319 | -8.3% |
| Operating profit (loss) | 9901 | €94,684 | €90,872 | -€3,813 | -4.0% |
| Financial income | 75/76B | €1,262 | €867 | -€394 | -31.2% |
| Recurring financial income | 75 | €1,262 | €867 | -€394 | -31.2% |
| Financial charges | 65/66B | €117 | €164 | +€47 | +40.3% |
| Recurring financial charges | 65 | €117 | €164 | +€47 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €95,829 | €91,575 | -€4,254 | -4.4% |
| Income taxes | 67/77 | €30,787 | €29,294 | -€1,493 | -4.9% |
| Profit (loss) for the period | 9904 | €65,042 | €62,281 | -€2,761 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,042 | €62,281 | -€2,761 | -4.2% |
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 26 October 2026 via checked.be.