garage LEEMANS: 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 LEEMANS
Largest movements
- Cash -€4,611
down €4,611 (-47.6%), from €9,696 to €5,086
mainly Net result for the year (-€5,954) and Other debts (-€1,608)
- Tangible fixed assets -€860
down €860 (-17.1%), from €5,044 to €4,184
- Stocks and contracts -€516
down €516 (-8.3%), from €6,238 to €5,722
- Receivables within one year -€366
down €366 (-5.6%), from €6,580 to €6,215
- Profit (loss) carried forward -€5,954
down €5,954 (-13.4%), from -€44,493 to -€50,447
- Other debts -€1,608
down €1,608 (-2.6%), from €62,226 to €60,618
- Trade debts +€1,136
up €1,136 (+98.5%), from €1,153 to €2,288
- Gross operating margin -€3,822
down €3,822 (-437%), from -€875 to -€4,698
- Financial income -€109
down €109 (-97.0%), from €113 to €3
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 | €29,326 | €22,851 | -€6,475 | -22.1% |
| Fixed assets | 21/28 | €6,244 | €5,384 | -€860 | -13.8% |
| Tangible fixed assets | 22/27 | €5,044 | €4,184 | -€860 | -17.1% |
| Plant, machinery and equipment | 23 | €5,044 | €4,184 | -€860 | -17.1% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €23,082 | €17,467 | -€5,615 | -24.3% |
| Stocks and contracts in progress | 3 | €6,238 | €5,722 | -€516 | -8.3% |
| Stocks | 30/36 | €6,238 | €5,722 | -€516 | -8.3% |
| Amounts receivable within one year | 40/41 | €6,580 | €6,215 | -€366 | -5.6% |
| Trade receivables | 40 | €6,580 | €6,215 | -€366 | -5.6% |
| Cash at bank and in hand | 54/58 | €9,696 | €5,086 | -€4,611 | -47.6% |
| Deferred charges and accrued income | 490/1 | €568 | €445 | -€123 | -21.6% |
| Total equity and liabilities | 10/49 | €29,326 | €22,851 | -€6,475 | -22.1% |
| Equity | 10/15 | -€36,433 | -€42,387 | -€5,954 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,493 | -€50,447 | -€5,954 | -13.4% |
| Amounts payable | 17/49 | €65,760 | €65,238 | -€521 | -0.8% |
| Amounts payable within one year | 42/48 | €65,760 | €65,206 | -€554 | -0.8% |
| Trade debts | 44 | €1,153 | €2,288 | +€1,136 | +98.5% |
| Suppliers | 440/4 | €1,153 | €2,288 | +€1,136 | +98.5% |
| Taxes, remuneration and social security | 45 | €2,381 | €2,299 | -€82 | -3.4% |
| Taxes | 450/3 | €2,381 | €2,299 | -€82 | -3.4% |
| Other amounts payable | 47/48 | €62,226 | €60,618 | -€1,608 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €860 | -€0 | 0.0% |
| Other operating charges | 640/8 | €440 | €400 | -€41 | -9.2% |
| Non-recurring operating charges | 66A | €144 | €0 | -€144 | -100% |
| Gross operating margin | 9900 | -€875 | -€4,698 | -€3,822 | -437% |
| Operating profit (loss) | 9901 | -€2,319 | -€5,957 | -€3,638 | -157% |
| Financial income | 75/76B | €113 | €3 | -€109 | -97.0% |
| Recurring financial income | 75 | €113 | €3 | -€109 | -97.0% |
| Financial charges | 65/66B | €27 | €0 | -€27 | -100% |
| Recurring financial charges | 65 | €27 | €0 | -€27 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€2,234 | -€5,954 | -€3,720 | -167% |
| Profit (loss) for the period | 9904 | -€2,234 | -€5,954 | -€3,720 | -167% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,234 | -€5,954 | -€3,720 | -167% |
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 25 October 2026 via checked.be.