GARAGE LEMAITRE: 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 LEMAITRE
Largest movements
- Tangible fixed assets +€69,457
up €69,457 (+25.5%), from €272,878 to €342,335
of which Furniture and vehicles: +€89,242
- Receivables within one year -€9,971
down €9,971 (-28.4%), from €35,050 to €25,079
of which Trade receivables: -€9,358
- Cash -€6,593
down €6,593 (-30.5%), from €21,586 to €14,993
mainly Investment in fixed assets (net) (-€122,928) and Other debts (-€19,680)
- Debts after one year +€69,645
up €69,645 (+73.0%), from €95,391 to €165,035
- Other debts -€19,680
down €19,680 (-25.6%), from €76,728 to €57,048
- Current portion of long-term debt -€9,153
down €9,153 (-21.6%), from €42,459 to €33,306
- Trade debts +€8,532
up €8,532 (+23.9%), from €35,740 to €44,272
- Profit (loss) carried forward +€5,608
up €5,608 (+4.2%), from -€134,640 to -€129,032
- Gross operating margin +€32,881
up €32,881 (+13.0%), from €253,627 to €286,507
- Depreciation -€10,752
down €10,752 (-17.3%), from €62,299 to €51,547
- Staff costs +€9,924
up €9,924 (+5.3%), from €185,769 to €195,693
- Financial charges +€3,408
up €3,408 (+13.8%), from €24,699 to €28,107
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 | €374,205 | €431,046 | +€56,841 | +15.2% |
| Fixed assets | 21/28 | €273,143 | €344,523 | +€71,381 | +26.1% |
| Intangible fixed assets | 21 | - | €1,924 | +€1,924 | |
| Tangible fixed assets | 22/27 | €272,878 | €342,335 | +€69,457 | +25.5% |
| Plant, machinery and equipment | 23 | €26,296 | €18,877 | -€7,419 | -28.2% |
| Furniture and vehicles | 24 | €160,730 | €249,972 | +€89,242 | +55.5% |
| Other tangible fixed assets | 26 | €85,851 | €73,486 | -€12,365 | -14.4% |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €101,063 | €86,523 | -€14,540 | -14.4% |
| Stocks and contracts in progress | 3 | €15,947 | €16,225 | +€278 | +1.7% |
| Stocks | 30/36 | €15,947 | €16,225 | +€278 | +1.7% |
| Amounts receivable within one year | 40/41 | €35,050 | €25,079 | -€9,971 | -28.4% |
| Trade receivables | 40 | €15,990 | €6,632 | -€9,358 | -58.5% |
| Other amounts receivable | 41 | €19,060 | €18,447 | -€613 | -3.2% |
| Cash at bank and in hand | 54/58 | €21,586 | €14,993 | -€6,593 | -30.5% |
| Deferred charges and accrued income | 490/1 | €28,479 | €30,225 | +€1,747 | +6.1% |
| Total equity and liabilities | 10/49 | €374,205 | €431,046 | +€56,841 | +15.2% |
| Equity | 10/15 | €86,028 | €91,635 | +€5,608 | +6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €202,076 | €202,076 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €202,076 | €202,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,640 | -€129,032 | +€5,608 | +4.2% |
| Amounts payable | 17/49 | €288,178 | €339,411 | +€51,233 | +17.8% |
| Amounts payable after more than one year | 17 | €95,391 | €165,035 | +€69,645 | +73.0% |
| Financial debts | 170/4 | €95,391 | €165,035 | +€69,645 | +73.0% |
| Amounts payable within one year | 42/48 | €186,979 | €165,346 | -€21,634 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €42,459 | €33,306 | -€9,153 | -21.6% |
| Trade debts | 44 | €35,740 | €44,272 | +€8,532 | +23.9% |
| Suppliers | 440/4 | €35,740 | €44,272 | +€8,532 | +23.9% |
| Taxes, remuneration and social security | 45 | €32,052 | €30,719 | -€1,333 | -4.2% |
| Taxes | 450/3 | €10,369 | €6,636 | -€3,733 | -36.0% |
| Remuneration and social security | 454/9 | €21,683 | €24,083 | +€2,400 | +11.1% |
| Other amounts payable | 47/48 | €76,728 | €57,048 | -€19,680 | -25.6% |
| Accrued charges and deferred income | 492/3 | €5,808 | €9,030 | +€3,222 | +55.5% |
| Remuneration, social security and pensions | 62 | €185,769 | €195,693 | +€9,924 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,299 | €51,547 | -€10,752 | -17.3% |
| Other operating charges | 640/8 | €3,259 | €4,892 | +€1,633 | +50.1% |
| Gross operating margin | 9900 | €253,627 | €286,507 | +€32,881 | +13.0% |
| Operating profit (loss) | 9901 | €2,299 | €34,376 | +€32,077 | +1,395% |
| Financial income | 75/76B | €666 | €44 | -€622 | -93.3% |
| Recurring financial income | 75 | €666 | €44 | -€622 | -93.3% |
| Financial charges | 65/66B | €24,699 | €28,107 | +€3,408 | +13.8% |
| Recurring financial charges | 65 | €24,699 | €28,107 | +€3,408 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,734 | €6,313 | +€28,047 | |
| Income taxes | 67/77 | €847 | €706 | -€141 | -16.7% |
| Profit (loss) for the period | 9904 | -€22,581 | €5,608 | +€28,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,581 | €5,608 | +€28,188 |
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 28 October 2026 via checked.be.