GARAGE LAMY: 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 LAMY
Largest movements
- Receivables within one year -€12,418
down €12,418 (-20.8%), from €59,627 to €47,209
of which Trade receivables: -€12,418
- Tangible fixed assets -€11,419
down €11,419 (-17.7%), from €64,545 to €53,126
of which Furniture and vehicles: -€14,019
- Cash -€2,980
down €2,980 (-12.5%), from €23,784 to €20,803
mainly Net result for the year (-€43,387) and Debts after one year (-€15,146)
- Profit (loss) carried forward -€43,387
down €43,387 (-190%), from -€22,791 to -€66,179
- Trade debts +€18,756
up €18,756 (+47.9%), from €39,197 to €57,953
- Tax, wage and social debts +€18,227
up €18,227 (+49.0%), from €37,169 to €55,396
of which Taxes: +€12,589
- Debts after one year -€15,146
down €15,146 (-30.3%), from €49,923 to €34,777
- Advances received -€7,425
no longer reported in 2024 (was €7,425)
- Other operating charges +€31,800
up €31,800 (+423%), from €7,510 to €39,310
- Gross operating margin +€9,712
up €9,712 (+12.8%), from €75,793 to €85,505
- Staff costs +€6,117
up €6,117 (+10.3%), from €59,359 to €65,476
- Depreciation -€4,509
down €4,509 (-19.3%), from €23,310 to €18,801
- Financial charges +€1,326
up €1,326 (+34.4%), from €3,857 to €5,184
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,912 | €129,263 | -€25,650 | -16.6% |
| Fixed assets | 21/28 | €64,757 | €53,338 | -€11,419 | -17.6% |
| Tangible fixed assets | 22/27 | €64,545 | €53,126 | -€11,419 | -17.7% |
| Land and buildings | 22 | - | €3,615 | +€3,615 | |
| Plant, machinery and equipment | 23 | €6,973 | €5,959 | -€1,015 | -14.6% |
| Furniture and vehicles | 24 | €57,571 | €43,552 | -€14,019 | -24.4% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €90,155 | €75,924 | -€14,231 | -15.8% |
| Stocks and contracts in progress | 3 | €5,564 | €5,261 | -€304 | -5.5% |
| Stocks | 30/36 | €5,564 | €5,261 | -€304 | -5.5% |
| Amounts receivable within one year | 40/41 | €59,627 | €47,209 | -€12,418 | -20.8% |
| Trade receivables | 40 | €59,547 | €47,129 | -€12,418 | -20.9% |
| Other amounts receivable | 41 | €80 | €80 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,784 | €20,803 | -€2,980 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1,180 | €2,652 | +€1,471 | +125% |
| Total equity and liabilities | 10/49 | €154,912 | €129,263 | -€25,650 | -16.6% |
| Equity | 10/15 | €5,252 | -€38,136 | -€43,387 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,843 | €21,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,092 | €1,092 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,092 | €1,092 | = | 0.0% |
| Distributable reserves | 133 | €20,751 | €20,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,791 | -€66,179 | -€43,387 | -190% |
| Amounts payable | 17/49 | €149,661 | €167,398 | +€17,738 | +11.9% |
| Amounts payable after more than one year | 17 | €49,923 | €34,777 | -€15,146 | -30.3% |
| Financial debts | 170/4 | €49,923 | €34,777 | -€15,146 | -30.3% |
| Amounts payable within one year | 42/48 | €99,688 | €132,564 | +€32,876 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €15,897 | €12,194 | -€3,703 | -23.3% |
| Trade debts | 44 | €39,197 | €57,953 | +€18,756 | +47.9% |
| Suppliers | 440/4 | €39,197 | €57,953 | +€18,756 | +47.9% |
| Advances received on contracts in progress | 46 | €7,425 | - | -€7,425 | |
| Taxes, remuneration and social security | 45 | €37,169 | €55,396 | +€18,227 | +49.0% |
| Taxes | 450/3 | €20,200 | €32,789 | +€12,589 | +62.3% |
| Remuneration and social security | 454/9 | €16,969 | €22,607 | +€5,637 | +33.2% |
| Other amounts payable | 47/48 | - | €7,021 | +€7,021 | |
| Accrued charges and deferred income | 492/3 | €49 | €57 | +€8 | +15.9% |
| Remuneration, social security and pensions | 62 | €59,359 | €65,476 | +€6,117 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,310 | €18,801 | -€4,509 | -19.3% |
| Other operating charges | 640/8 | €7,510 | €39,310 | +€31,800 | +423% |
| Gross operating margin | 9900 | €75,793 | €85,505 | +€9,712 | +12.8% |
| Operating profit (loss) | 9901 | -€14,386 | -€38,081 | -€23,695 | -165% |
| Financial income | 75/76B | €371 | €98 | -€272 | -73.5% |
| Recurring financial income | 75 | €371 | €98 | -€272 | -73.5% |
| Financial charges | 65/66B | €3,857 | €5,184 | +€1,326 | +34.4% |
| Recurring financial charges | 65 | €3,857 | €5,184 | +€1,326 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,872 | -€43,166 | -€25,294 | -142% |
| Income taxes | 67/77 | €231 | €221 | -€10 | -4.4% |
| Profit (loss) for the period | 9904 | -€18,103 | -€43,387 | -€25,284 | -140% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,103 | -€43,387 | -€25,284 | -140% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.