GARAGE LAMPECCO: 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 LAMPECCO
Largest movements
- Stocks and contracts +€202,769
up €202,769 (+36.3%), from €558,649 to €761,418
- Cash -€82,205
down €82,205 (-23.1%), from €355,202 to €272,998
mainly Stocks and contracts (-€202,769) and Debts after one year (-€36,244)
- Tangible fixed assets -€64,326
down €64,326 (-9.7%), from €661,062 to €596,735
of which Land and buildings: -€62,028
- Receivables within one year -€63,915
down €63,915 (-61.9%), from €103,288 to €39,373
of which Trade receivables: -€63,957
- Profit (loss) carried forward +€55,580
up €55,580 (+6.4%), from €862,806 to €918,386
- Debts after one year -€36,244
down €36,244 (-38.3%), from €94,539 to €58,295
- Current portion of long-term debt +€36,244
new in 2025: €36,244
- Short-term financial debts -€35,806
no longer reported in 2025 (was €35,806)
- Tax, wage and social debts -€18,506
down €18,506 (-22.0%), from €84,181 to €65,675
of which Taxes: -€13,794
- Gross operating margin +€151,138
up €151,138 (+42.9%), from €352,006 to €503,144
- Financial charges +€21,632
up €21,632 (+457%), from €4,734 to €26,366
of which Non-recurring financial charges: +€19,463
- Write-downs +€13,000
new in 2025: €13,000
- Depreciation -€11,419
down €11,419 (-12.0%), from €95,371 to €83,953
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 | €1,678,201 | €1,670,524 | -€7,677 | -0.5% |
| Fixed assets | 21/28 | €661,062 | €596,735 | -€64,326 | -9.7% |
| Tangible fixed assets | 22/27 | €661,062 | €596,735 | -€64,326 | -9.7% |
| Land and buildings | 22 | €652,870 | €590,842 | -€62,028 | -9.5% |
| Plant, machinery and equipment | 23 | €5,774 | €3,708 | -€2,066 | -35.8% |
| Furniture and vehicles | 24 | €1,002 | €2,185 | +€1,183 | +118% |
| Assets under construction and advance payments | 27 | €1,415 | - | -€1,415 | |
| Current assets | 29/58 | €1,017,139 | €1,073,788 | +€56,649 | +5.6% |
| Stocks and contracts in progress | 3 | €558,649 | €761,418 | +€202,769 | +36.3% |
| Stocks | 30/36 | €558,649 | €761,418 | +€202,769 | +36.3% |
| Amounts receivable within one year | 40/41 | €103,288 | €39,373 | -€63,915 | -61.9% |
| Trade receivables | 40 | €103,116 | €39,159 | -€63,957 | -62.0% |
| Other amounts receivable | 41 | €172 | €213 | +€41 | +24.1% |
| Cash at bank and in hand | 54/58 | €355,202 | €272,998 | -€82,205 | -23.1% |
| Total equity and liabilities | 10/49 | €1,678,201 | €1,670,524 | -€7,677 | -0.5% |
| Equity | 10/15 | €1,398,954 | €1,454,534 | +€55,580 | +4.0% |
| Contributions | 10/11 | €24,797 | €24,797 | = | 0.0% |
| Reserves | 13 | €511,350 | €511,350 | = | 0.0% |
| Distributable reserves | 133 | €511,350 | €511,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €862,806 | €918,386 | +€55,580 | +6.4% |
| Amounts payable | 17/49 | €279,247 | €215,990 | -€63,257 | -22.7% |
| Amounts payable after more than one year | 17 | €94,539 | €58,295 | -€36,244 | -38.3% |
| Financial debts | 170/4 | €94,539 | €58,295 | -€36,244 | -38.3% |
| Amounts payable within one year | 42/48 | €184,708 | €157,607 | -€27,101 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | - | €36,244 | +€36,244 | |
| Financial debts | 43 | €35,806 | - | -€35,806 | |
| Other loans | 439 | €35,806 | - | -€35,806 | |
| Trade debts | 44 | €64,242 | €55,688 | -€8,554 | -13.3% |
| Suppliers | 440/4 | €64,242 | €55,688 | -€8,554 | -13.3% |
| Taxes, remuneration and social security | 45 | €84,181 | €65,675 | -€18,506 | -22.0% |
| Taxes | 450/3 | €51,531 | €37,737 | -€13,794 | -26.8% |
| Remuneration and social security | 454/9 | €32,650 | €27,938 | -€4,712 | -14.4% |
| Other amounts payable | 47/48 | €479 | - | -€479 | |
| Accrued charges and deferred income | 492/3 | - | €88 | +€88 | |
| Remuneration, social security and pensions | 62 | €313,699 | €315,196 | +€1,497 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,371 | €83,953 | -€11,419 | -12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,000 | +€13,000 | |
| Other operating charges | 640/8 | €18,027 | €17,147 | -€879 | -4.9% |
| Gross operating margin | 9900 | €352,006 | €503,144 | +€151,138 | +42.9% |
| Operating profit (loss) | 9901 | -€75,091 | €73,848 | +€148,939 | |
| Financial income | 75/76B | €3,903 | €8,099 | +€4,196 | +108% |
| Recurring financial income | 75 | €1,823 | €6,754 | +€4,932 | +271% |
| Non-recurring financial income | 76B | €2,080 | €1,344 | -€736 | -35.4% |
| Financial charges | 65/66B | €4,734 | €26,366 | +€21,632 | +457% |
| Recurring financial charges | 65 | €4,205 | €6,373 | +€2,169 | +51.6% |
| Non-recurring financial charges | 66B | €530 | €19,993 | +€19,463 | +3,676% |
| Profit (loss) for the period before taxes | 9903 | -€75,922 | €55,580 | +€131,503 | |
| Profit (loss) for the period | 9904 | -€75,922 | €55,580 | +€131,503 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,922 | €55,580 | +€131,503 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.