Garage Laurent: what changed
Garage Laurent
Largest movements
- Stocks and contracts +€28,485
up €28,485 (+33.5%), from €84,973 to €113,458
- Cash -€14,602
down €14,602 (-50.2%), from €29,093 to €14,491
mainly Stocks and contracts (-€28,485) and Tax, wage and social debts (-€18,676)
- Receivables within one year +€6,871
up €6,871 (+99.5%), from €6,908 to €13,778
of which Trade receivables: +€6,871
- Tangible fixed assets -€3,206
down €3,206 (-14.4%), from €22,339 to €19,133
of which Assets under construction and advance payments: -€3,306
- Deferred charges and accrued income +€1,741
up €1,741 (+82.5%), from €2,109 to €3,850
- Other debts +€31,227
up €31,227 (+133%), from €23,517 to €54,744
- Tax, wage and social debts -€18,676
down €18,676 (-48.7%), from €38,374 to €19,698
of which Remuneration and social security: -€21,184
- Profit (loss) carried forward +€7,034
up €7,034 (+10.4%), from €67,935 to €74,970
- Short-term financial debts +€5,000
new in 2025: €5,000
- Advances received -€3,300
no longer reported in 2025 (was €3,300)
- Staff costs -€12,790
down €12,790 (-19.2%), from €66,451 to €53,662
- Gross operating margin -€11,074
down €11,074 (-12.5%), from €88,277 to €77,204
- Financial charges +€1,921
up €1,921 (+94.7%), from €2,029 to €3,951
- Other operating charges -€1,366
down €1,366 (-40.2%), from €3,402 to €2,036
- Taxes +€1,060
up €1,060 (+44.4%), from €2,391 to €3,451
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,543 | €164,810 | +€19,267 | +13.2% |
| Formation expenses | 20 | €22 | - | -€22 | |
| Fixed assets | 21/28 | €22,439 | €19,233 | -€3,206 | -14.3% |
| Tangible fixed assets | 22/27 | €22,339 | €19,133 | -€3,206 | -14.4% |
| Plant, machinery and equipment | 23 | €14,314 | €11,661 | -€2,654 | -18.5% |
| Furniture and vehicles | 24 | €4,238 | €7,472 | +€3,234 | +76.3% |
| Other tangible fixed assets | 26 | €481 | - | -€481 | |
| Assets under construction and advance payments | 27 | €3,306 | - | -€3,306 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €123,083 | €145,577 | +€22,495 | +18.3% |
| Stocks and contracts in progress | 3 | €84,973 | €113,458 | +€28,485 | +33.5% |
| Stocks | 30/36 | €84,973 | €113,458 | +€28,485 | +33.5% |
| Amounts receivable within one year | 40/41 | €6,908 | €13,778 | +€6,871 | +99.5% |
| Trade receivables | 40 | €5,491 | €12,362 | +€6,871 | +125% |
| Other amounts receivable | 41 | €1,417 | €1,417 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,093 | €14,491 | -€14,602 | -50.2% |
| Deferred charges and accrued income | 490/1 | €2,109 | €3,850 | +€1,741 | +82.5% |
| Total equity and liabilities | 10/49 | €145,543 | €164,810 | +€19,267 | +13.2% |
| Equity | 10/15 | €72,935 | €79,970 | +€7,034 | +9.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,935 | €74,970 | +€7,034 | +10.4% |
| Amounts payable | 17/49 | €72,608 | €84,840 | +€12,232 | +16.8% |
| Amounts payable within one year | 42/48 | €72,608 | €84,840 | +€12,232 | +16.8% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €7,417 | €5,398 | -€2,018 | -27.2% |
| Suppliers | 440/4 | €7,417 | €5,398 | -€2,018 | -27.2% |
| Advances received on contracts in progress | 46 | €3,300 | - | -€3,300 | |
| Taxes, remuneration and social security | 45 | €38,374 | €19,698 | -€18,676 | -48.7% |
| Taxes | 450/3 | €15,712 | €18,220 | +€2,508 | +16.0% |
| Remuneration and social security | 454/9 | €22,662 | €1,478 | -€21,184 | -93.5% |
| Other amounts payable | 47/48 | €23,517 | €54,744 | +€31,227 | +133% |
| Remuneration, social security and pensions | 62 | €66,451 | €53,662 | -€12,790 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,989 | €7,115 | -€874 | -10.9% |
| Other operating charges | 640/8 | €3,402 | €2,036 | -€1,366 | -40.2% |
| Gross operating margin | 9900 | €88,277 | €77,204 | -€11,074 | -12.5% |
| Operating profit (loss) | 9901 | €10,436 | €14,391 | +€3,955 | +37.9% |
| Financial income | 75/76B | €126 | €45 | -€80 | -63.9% |
| Recurring financial income | 75 | €126 | €45 | -€80 | -63.9% |
| Financial charges | 65/66B | €2,029 | €3,951 | +€1,921 | +94.7% |
| Recurring financial charges | 65 | €2,029 | €3,951 | +€1,921 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €8,532 | €10,486 | +€1,954 | +22.9% |
| Income taxes | 67/77 | €2,391 | €3,451 | +€1,060 | +44.4% |
| Profit (loss) for the period | 9904 | €6,141 | €7,034 | +€893 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,141 | €7,034 | +€893 | +14.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.