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
- Stocks and contracts +€74,518
up €74,518 (+17.3%), from €430,855 to €505,373
- Tangible fixed assets +€17,645
up €17,645 (+24.3%), from €72,534 to €90,179
of which Plant, machinery and equipment: +€12,098
- Receivables within one year +€16,162
up €16,162 (+63.4%), from €25,497 to €41,659
of which Trade receivables: +€17,320
- Cash -€13,311
down €13,311 (-13.5%), from €98,642 to €85,331
mainly Stocks and contracts (-€74,518) and Investment in fixed assets (net) (-€38,547)
- Deferred charges and accrued income -€7,591
down €7,591 (-26.1%), from €29,030 to €21,439
- Other debts +€73,621
up €73,621 (+46.2%), from €159,255 to €232,876
- Reserves +€22,788
up €22,788 (+8.8%), from €258,902 to €281,690
of which Distributable reserves: +€22,788
- Gross operating margin +€17,924
up €17,924 (+13.3%), from €134,801 to €152,725
- Depreciation +€5,944
up €5,944 (+39.7%), from €14,958 to €20,902
- Taxes -€5,725
down €5,725 (-38.6%), from €14,842 to €9,117
- Financial charges -€2,430
down €2,430 (-25.0%), from €9,713 to €7,284
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 | €656,558 | €743,980 | +€87,423 | +13.3% |
| Fixed assets | 21/28 | €72,534 | €90,179 | +€17,645 | +24.3% |
| Tangible fixed assets | 22/27 | €72,534 | €90,179 | +€17,645 | +24.3% |
| Land and buildings | 22 | €42,065 | €36,168 | -€5,896 | -14.0% |
| Plant, machinery and equipment | 23 | €10,497 | €22,594 | +€12,098 | +115% |
| Furniture and vehicles | 24 | €19,972 | €20,714 | +€742 | +3.7% |
| Other tangible fixed assets | 26 | - | €10,701 | +€10,701 | |
| Current assets | 29/58 | €584,024 | €653,802 | +€69,778 | +11.9% |
| Stocks and contracts in progress | 3 | €430,855 | €505,373 | +€74,518 | +17.3% |
| Stocks | 30/36 | €430,855 | €505,373 | +€74,518 | +17.3% |
| Amounts receivable within one year | 40/41 | €25,497 | €41,659 | +€16,162 | +63.4% |
| Trade receivables | 40 | €18,570 | €35,890 | +€17,320 | +93.3% |
| Other amounts receivable | 41 | €6,927 | €5,769 | -€1,158 | -16.7% |
| Cash at bank and in hand | 54/58 | €98,642 | €85,331 | -€13,311 | -13.5% |
| Deferred charges and accrued income | 490/1 | €29,030 | €21,439 | -€7,591 | -26.1% |
| Total equity and liabilities | 10/49 | €656,558 | €743,980 | +€87,423 | +13.3% |
| Equity | 10/15 | €320,902 | €343,690 | +€22,788 | +7.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €258,902 | €281,690 | +€22,788 | +8.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €252,702 | €275,490 | +€22,788 | +9.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €335,655 | €400,290 | +€64,634 | +19.3% |
| Amounts payable after more than one year | 17 | €3,600 | €7,277 | +€3,677 | +102% |
| Other amounts payable | 178/9 | €3,600 | €7,277 | +€3,677 | +102% |
| Amounts payable within one year | 42/48 | €321,823 | €382,741 | +€60,918 | +18.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €38,450 | €32,950 | -€5,500 | -14.3% |
| Suppliers | 440/4 | €38,450 | €32,950 | -€5,500 | -14.3% |
| Taxes, remuneration and social security | 45 | €24,118 | €16,915 | -€7,203 | -29.9% |
| Taxes | 450/3 | €17,661 | €11,205 | -€6,456 | -36.6% |
| Remuneration and social security | 454/9 | €6,457 | €5,709 | -€747 | -11.6% |
| Other amounts payable | 47/48 | €159,255 | €232,876 | +€73,621 | +46.2% |
| Accrued charges and deferred income | 492/3 | €10,232 | €10,271 | +€39 | +0.4% |
| Remuneration, social security and pensions | 62 | €50,737 | €52,056 | +€1,319 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,958 | €20,902 | +€5,944 | +39.7% |
| Other operating charges | 640/8 | €6,955 | €5,755 | -€1,201 | -17.3% |
| Gross operating margin | 9900 | €134,801 | €152,725 | +€17,924 | +13.3% |
| Operating profit (loss) | 9901 | €62,151 | €74,013 | +€11,862 | +19.1% |
| Financial income | 75/76B | €78 | €176 | +€98 | +125% |
| Recurring financial income | 75 | €78 | €176 | +€98 | +125% |
| Financial charges | 65/66B | €9,713 | €7,284 | -€2,430 | -25.0% |
| Recurring financial charges | 65 | €9,713 | €7,284 | -€2,430 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €52,516 | €66,905 | +€14,390 | +27.4% |
| Income taxes | 67/77 | €14,842 | €9,117 | -€5,725 | -38.6% |
| Profit (loss) for the period | 9904 | €37,673 | €57,788 | +€20,115 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,673 | €57,788 | +€20,115 | +53.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.