GARAGE LEMMENS: what changed
GARAGE LEMMENS
Largest movements
- Receivables within one year -€351,780
down €351,780 (-95.5%), from €368,435 to €16,655
of which Trade receivables: -€358,936
- Cash -€87,412
down €87,412 (-15.4%), from €568,213 to €480,801
mainly Trade debts (-€260,900) and Contributions, distributions and other (-€145,000)
- Stocks and contracts -€32,577
down €32,577 (-62.2%), from €52,377 to €19,800
- Trade debts -€260,900
down €260,900 (-94.1%), from €277,294 to €16,394
- Reserves -€145,000
down €145,000 (-13.0%), from €1.1m to €967,596
of which Distributable reserves: -€145,000
- Profit (loss) carried forward -€62,495
down €62,495, from €0 to -€62,495
- Tax, wage and social debts -€45,474
down €45,474 (-48.2%), from €94,401 to €48,927
of which Remuneration and social security: -€29,123
- Other debts +€41,829
up €41,829 (+40.0%), from €104,692 to €146,521
- Gross operating margin -€366,760
down €366,760, from €312,586 to -€54,174
- Staff costs -€99,174
down €99,174 (-92.0%), from €107,761 to €8,587
- Taxes -€60,965
down €60,965 (-100%), from €60,965 to €0
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 | €1,655,938 | €1,183,899 | -€472,039 | -28.5% |
| Fixed assets | 21/28 | €32,301 | €29,399 | -€2,903 | -9.0% |
| Tangible fixed assets | 22/27 | €32,301 | €29,399 | -€2,903 | -9.0% |
| Land and buildings | 22 | €28,855 | €27,785 | -€1,070 | -3.7% |
| Plant, machinery and equipment | 23 | €3,447 | €1,614 | -€1,833 | -53.2% |
| Current assets | 29/58 | €1,623,637 | €1,154,500 | -€469,136 | -28.9% |
| Stocks and contracts in progress | 3 | €52,377 | €19,800 | -€32,577 | -62.2% |
| Stocks | 30/36 | €52,377 | €19,800 | -€32,577 | -62.2% |
| Amounts receivable within one year | 40/41 | €368,435 | €16,655 | -€351,780 | -95.5% |
| Trade receivables | 40 | €367,151 | €8,215 | -€358,936 | -97.8% |
| Other amounts receivable | 41 | €1,284 | €8,440 | +€7,156 | +557% |
| Current investments | 50/53 | €631,266 | €636,766 | +€5,500 | +0.9% |
| Cash at bank and in hand | 54/58 | €568,213 | €480,801 | -€87,412 | -15.4% |
| Deferred charges and accrued income | 490/1 | €3,346 | €479 | -€2,867 | -85.7% |
| Total equity and liabilities | 10/49 | €1,655,938 | €1,183,899 | -€472,039 | -28.5% |
| Equity | 10/15 | €1,179,552 | €972,057 | -€207,495 | -17.6% |
| Contributions | 10/11 | €66,956 | €66,956 | = | 0.0% |
| Capital | 10 | €66,956 | €66,956 | = | 0.0% |
| Issued capital | 100 | €66,956 | €66,956 | = | 0.0% |
| Reserves | 13 | €1,112,596 | €967,596 | -€145,000 | -13.0% |
| Non-distributable reserves | 130/1 | €6,942 | €6,942 | = | 0.0% |
| Legal reserve | 130 | €6,942 | €6,942 | = | 0.0% |
| Distributable reserves | 133 | €1,105,654 | €960,654 | -€145,000 | -13.1% |
| Profit (loss) carried forward | 14 | €0 | -€62,495 | -€62,495 | |
| Amounts payable | 17/49 | €476,386 | €211,842 | -€264,544 | -55.5% |
| Amounts payable within one year | 42/48 | €476,386 | €211,842 | -€264,544 | -55.5% |
| Trade debts | 44 | €277,294 | €16,394 | -€260,900 | -94.1% |
| Suppliers | 440/4 | €277,294 | €16,394 | -€260,900 | -94.1% |
| Taxes, remuneration and social security | 45 | €94,401 | €48,927 | -€45,474 | -48.2% |
| Taxes | 450/3 | €65,278 | €48,927 | -€16,351 | -25.0% |
| Remuneration and social security | 454/9 | €29,123 | €0 | -€29,123 | -100% |
| Other amounts payable | 47/48 | €104,692 | €146,521 | +€41,829 | +40.0% |
| Remuneration, social security and pensions | 62 | €107,761 | €8,587 | -€99,174 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,107 | €2,903 | -€205 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,922 | €9,337 | -€585 | -5.9% |
| Gross operating margin | 9900 | €312,586 | -€54,174 | -€366,760 | |
| Operating profit (loss) | 9901 | €191,796 | -€75,000 | -€266,796 | |
| Financial income | 75/76B | €14,848 | €14,020 | -€828 | -5.6% |
| Recurring financial income | 75 | €14,848 | €12,020 | -€2,828 | -19.0% |
| Non-recurring financial income | 76B | €0 | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €527 | €1,515 | +€988 | +188% |
| Recurring financial charges | 65 | €527 | €1,515 | +€988 | +188% |
| Profit (loss) for the period before taxes | 9903 | €206,117 | -€62,495 | -€268,612 | |
| Income taxes | 67/77 | €60,965 | €0 | -€60,965 | -100% |
| Profit (loss) for the period | 9904 | €145,151 | -€62,495 | -€207,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €145,151 | -€62,495 | -€207,646 |
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 5 November 2026 via checked.be.