GARAGE LEOPOLD: what changed
GARAGE LEOPOLD
Largest movements
- Cash +€13,295
up €13,295 (+66.6%), from €19,959 to €33,254
mainly Net result for the year (+€16,451) and Trade debts (+€13,246)
- Tangible fixed assets +€2,670
up €2,670 (+104%), from €2,558 to €5,228
of which Land and buildings: +€1,703
- Stocks and contracts -€1,383
down €1,383 (-20.6%), from €6,704 to €5,321
- Receivables within one year +€960
up €960 (+7.4%), from €12,942 to €13,902
- Profit (loss) carried forward +€16,451
up €16,451 (+7.7%), from -€212,543 to -€196,092
- Trade debts +€13,246
up €13,246 (+45.1%), from €29,346 to €42,592
- Other debts -€12,394
down €12,394 (-6.1%), from €201,566 to €189,172
- Tax, wage and social debts -€2,152
down €2,152 (-47.2%), from €4,555 to €2,403
- Gross operating margin +€19,733
up €19,733 (+3,710%), from €532 to €20,265
- Other operating charges -€961
down €961 (-40.4%), from €2,380 to €1,419
- Financial charges +€657
up €657 (+164%), from €401 to €1,058
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 | €44,328 | €59,479 | +€15,152 | +34.2% |
| Fixed assets | 21/28 | €2,836 | €5,506 | +€2,670 | +94.2% |
| Tangible fixed assets | 22/27 | €2,558 | €5,228 | +€2,670 | +104% |
| Land and buildings | 22 | - | €1,703 | +€1,703 | |
| Plant, machinery and equipment | 23 | €2,124 | €1,426 | -€698 | -32.9% |
| Furniture and vehicles | 24 | €435 | €2,100 | +€1,665 | +383% |
| Financial fixed assets | 28 | €277 | €277 | = | 0.0% |
| Current assets | 29/58 | €41,492 | €53,973 | +€12,482 | +30.1% |
| Stocks and contracts in progress | 3 | €6,704 | €5,321 | -€1,383 | -20.6% |
| Stocks | 30/36 | €6,704 | €5,321 | -€1,383 | -20.6% |
| Amounts receivable within one year | 40/41 | €12,942 | €13,902 | +€960 | +7.4% |
| Trade receivables | 40 | €12,942 | €13,902 | +€960 | +7.4% |
| Cash at bank and in hand | 54/58 | €19,959 | €33,254 | +€13,295 | +66.6% |
| Deferred charges and accrued income | 490/1 | €1,887 | €1,496 | -€391 | -20.7% |
| Total equity and liabilities | 10/49 | €44,328 | €59,479 | +€15,152 | +34.2% |
| Equity | 10/15 | -€191,140 | -€174,688 | +€16,451 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,804 | €2,804 | = | 0.0% |
| Distributable reserves | 133 | €2,804 | €2,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,543 | -€196,092 | +€16,451 | +7.7% |
| Amounts payable | 17/49 | €235,467 | €234,167 | -€1,300 | -0.6% |
| Amounts payable within one year | 42/48 | €235,467 | €234,167 | -€1,300 | -0.6% |
| Trade debts | 44 | €29,346 | €42,592 | +€13,246 | +45.1% |
| Suppliers | 440/4 | €29,346 | €42,592 | +€13,246 | +45.1% |
| Taxes, remuneration and social security | 45 | €4,555 | €2,403 | -€2,152 | -47.2% |
| Taxes | 450/3 | €4,555 | €2,403 | -€2,152 | -47.2% |
| Other amounts payable | 47/48 | €201,566 | €189,172 | -€12,394 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €1,338 | +€139 | +11.6% |
| Other operating charges | 640/8 | €2,380 | €1,419 | -€961 | -40.4% |
| Gross operating margin | 9900 | €532 | €20,265 | +€19,733 | +3,710% |
| Operating profit (loss) | 9901 | -€3,046 | €17,509 | +€20,555 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -70.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -70.0% |
| Financial charges | 65/66B | €401 | €1,058 | +€657 | +164% |
| Recurring financial charges | 65 | €401 | €1,058 | +€657 | +164% |
| Profit (loss) for the period before taxes | 9903 | -€3,445 | €16,451 | +€19,896 | |
| Profit (loss) for the period | 9904 | -€3,445 | €16,451 | +€19,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,445 | €16,451 | +€19,896 |
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 4 November 2026 via checked.be.