GARAGE LEROUX: 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 LEROUX
Largest movements
- Receivables within one year -€180,883
down €180,883 (-86.0%), from €210,444 to €29,560
of which Other amounts receivable: -€114,181
- Stocks and contracts -€21,049
down €21,049 (-15.4%), from €137,026 to €115,977
- Cash +€18,750
up €18,750 (+112%), from €16,779 to €35,530
- Tax, wage and social debts -€108,299
down €108,299 (-78.0%), from €138,875 to €30,576
of which Taxes: -€109,527
- Advances received -€79,618
no longer reported in 2024 (was €79,618)
- Debts after one year -€64,781
down €64,781 (-56.9%), from €113,826 to €49,045
- Other debts +€55,860
new in 2024: €55,860
- Reserves +€17,827
up €17,827 (+9.9%), from €180,333 to €198,160
of which Distributable reserves: +€17,827
- Gross operating margin +€118,423
up €118,423 (+65.8%), from €179,957 to €298,380
- Staff costs +€51,876
up €51,876 (+52.2%), from €99,315 to €151,191
- Taxes +€20,473
up €20,473 (+210%), from €9,740 to €30,213
- Depreciation -€5,409
down €5,409 (-13.8%), from €39,082 to €33,673
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €584,514 | €404,872 | -€179,642 | -30.7% |
| Fixed assets | 21/28 | €220,265 | €223,805 | +€3,540 | +1.6% |
| Tangible fixed assets | 22/27 | €220,065 | €223,605 | +€3,540 | +1.6% |
| Plant, machinery and equipment | 23 | €13,026 | €31,281 | +€18,255 | +140% |
| Furniture and vehicles | 24 | €61,523 | €62,851 | +€1,329 | +2.2% |
| Other tangible fixed assets | 26 | €46,540 | €55,086 | +€8,546 | +18.4% |
| Assets under construction and advance payments | 27 | €98,976 | €74,387 | -€24,590 | -24.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €364,249 | €181,067 | -€183,182 | -50.3% |
| Stocks and contracts in progress | 3 | €137,026 | €115,977 | -€21,049 | -15.4% |
| Stocks | 30/36 | €137,026 | €115,977 | -€21,049 | -15.4% |
| Amounts receivable within one year | 40/41 | €210,444 | €29,560 | -€180,883 | -86.0% |
| Trade receivables | 40 | €80,819 | €14,117 | -€66,702 | -82.5% |
| Other amounts receivable | 41 | €129,624 | €15,443 | -€114,181 | -88.1% |
| Cash at bank and in hand | 54/58 | €16,779 | €35,530 | +€18,750 | +112% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €584,514 | €404,872 | -€179,642 | -30.7% |
| Equity | 10/15 | €198,933 | €216,760 | +€17,827 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €180,333 | €198,160 | +€17,827 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €178,473 | €196,300 | +€17,827 | +10.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €385,581 | €188,112 | -€197,469 | -51.2% |
| Amounts payable after more than one year | 17 | €113,826 | €49,045 | -€64,781 | -56.9% |
| Financial debts | 170/4 | €113,826 | €49,045 | -€64,781 | -56.9% |
| Amounts payable within one year | 42/48 | €271,754 | €139,067 | -€132,688 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €28,394 | €33,954 | +€5,560 | +19.6% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €24,868 | €18,676 | -€6,191 | -24.9% |
| Suppliers | 440/4 | €24,868 | €18,676 | -€6,191 | -24.9% |
| Advances received on contracts in progress | 46 | €79,618 | - | -€79,618 | |
| Taxes, remuneration and social security | 45 | €138,875 | €30,576 | -€108,299 | -78.0% |
| Taxes | 450/3 | €129,683 | €20,156 | -€109,527 | -84.5% |
| Remuneration and social security | 454/9 | €9,192 | €10,420 | +€1,228 | +13.4% |
| Other amounts payable | 47/48 | - | €55,860 | +€55,860 | |
| Non-recurring operating income | 76A | - | €5,859 | +€5,859 | |
| Remuneration, social security and pensions | 62 | €99,315 | €151,191 | +€51,876 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,082 | €33,673 | -€5,409 | -13.8% |
| Other operating charges | 640/8 | €4,543 | €2,028 | -€2,514 | -55.4% |
| Non-recurring operating charges | 66A | - | €345 | +€345 | |
| Gross operating margin | 9900 | €179,957 | €298,380 | +€118,423 | +65.8% |
| Operating profit (loss) | 9901 | €37,017 | €111,141 | +€74,124 | +200% |
| Financial income | 75/76B | €4 | €0 | -€3 | -92.3% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -92.3% |
| Financial charges | 65/66B | €5,251 | €7,622 | +€2,370 | +45.1% |
| Recurring financial charges | 65 | €5,251 | €7,622 | +€2,370 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €31,769 | €103,520 | +€71,751 | +226% |
| Income taxes | 67/77 | €9,740 | €30,213 | +€20,473 | +210% |
| Profit (loss) for the period | 9904 | €22,030 | €73,307 | +€51,277 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €22,030 | €73,307 | +€51,277 | +233% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.