GARAGE LESEINE PASCAL: 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 LESEINE PASCAL
Largest movements
- Cash +€133,343
up €133,343 (+63.0%), from €211,748 to €345,091
mainly Net result for the year (+€121,951) and Depreciation (+€102,858)
- Receivables within one year -€95,527
down €95,527 (-36.9%), from €258,692 to €163,166
of which Trade receivables: -€58,685
- Tangible fixed assets -€75,858
down €75,858 (-29.8%), from €254,528 to €178,671
of which Furniture and vehicles: -€68,467
- Stocks and contracts +€13,499
up €13,499 (+1,177%), from €1,147 to €14,646
- Profit (loss) carried forward +€71,951
up €71,951 (+39.5%), from €182,285 to €254,236
- Other debts -€52,500
down €52,500 (-56.1%), from €93,500 to €41,000
- Current portion of long-term debt -€34,755
down €34,755 (-29.1%), from €119,308 to €84,553
- Tax, wage and social debts -€8,114
down €8,114 (-31.4%), from €25,868 to €17,754
of which Taxes: -€8,498
- Gross operating margin -€48,245
down €48,245 (-14.0%), from €344,232 to €295,988
- Depreciation -€34,191
down €34,191 (-24.9%), from €137,049 to €102,858
- Staff costs -€26,475
down €26,475 (-69.8%), from €37,923 to €11,448
- Taxes +€6,841
up €6,841 (+18.7%), from €36,641 to €43,483
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 | €729,166 | €707,088 | -€22,078 | -3.0% |
| Fixed assets | 21/28 | €254,748 | €178,891 | -€75,858 | -29.8% |
| Tangible fixed assets | 22/27 | €254,528 | €178,671 | -€75,858 | -29.8% |
| Plant, machinery and equipment | 23 | €8,503 | €6,651 | -€1,852 | -21.8% |
| Furniture and vehicles | 24 | €225,479 | €157,012 | -€68,467 | -30.4% |
| Other tangible fixed assets | 26 | €20,547 | €15,008 | -€5,540 | -27.0% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €474,418 | €528,198 | +€53,780 | +11.3% |
| Stocks and contracts in progress | 3 | €1,147 | €14,646 | +€13,499 | +1,177% |
| Stocks | 30/36 | €1,147 | €14,646 | +€13,499 | +1,177% |
| Amounts receivable within one year | 40/41 | €258,692 | €163,166 | -€95,527 | -36.9% |
| Trade receivables | 40 | €220,334 | €161,648 | -€58,685 | -26.6% |
| Other amounts receivable | 41 | €38,359 | €1,517 | -€36,841 | -96.0% |
| Cash at bank and in hand | 54/58 | €211,748 | €345,091 | +€133,343 | +63.0% |
| Deferred charges and accrued income | 490/1 | €2,831 | €5,296 | +€2,464 | +87.0% |
| Total equity and liabilities | 10/49 | €729,166 | €707,088 | -€22,078 | -3.0% |
| Equity | 10/15 | €187,285 | €259,236 | +€71,951 | +38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,285 | €254,236 | +€71,951 | +39.5% |
| Amounts payable | 17/49 | €541,881 | €447,852 | -€94,029 | -17.4% |
| Amounts payable after more than one year | 17 | €286,708 | €289,133 | +€2,425 | +0.8% |
| Financial debts | 170/4 | €202,467 | €142,495 | -€59,973 | -29.6% |
| Other amounts payable | 178/9 | €84,241 | €146,638 | +€62,397 | +74.1% |
| Amounts payable within one year | 42/48 | €255,172 | €158,719 | -€96,453 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €119,308 | €84,553 | -€34,755 | -29.1% |
| Trade debts | 44 | €16,497 | €15,412 | -€1,084 | -6.6% |
| Suppliers | 440/4 | €16,497 | €15,412 | -€1,084 | -6.6% |
| Taxes, remuneration and social security | 45 | €25,868 | €17,754 | -€8,114 | -31.4% |
| Taxes | 450/3 | €23,221 | €14,723 | -€8,498 | -36.6% |
| Remuneration and social security | 454/9 | €2,647 | €3,031 | +€384 | +14.5% |
| Other amounts payable | 47/48 | €93,500 | €41,000 | -€52,500 | -56.1% |
| Remuneration, social security and pensions | 62 | €37,923 | €11,448 | -€26,475 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,049 | €102,858 | -€34,191 | -24.9% |
| Other operating charges | 640/8 | €5,853 | €3,649 | -€2,204 | -37.7% |
| Gross operating margin | 9900 | €344,232 | €295,988 | -€48,245 | -14.0% |
| Operating profit (loss) | 9901 | €163,408 | €178,033 | +€14,625 | +8.9% |
| Financial income | 75/76B | €327 | €1,561 | +€1,234 | +377% |
| Recurring financial income | 75 | €327 | €1,561 | +€1,234 | +377% |
| Financial charges | 65/66B | €14,088 | €14,160 | +€72 | +0.5% |
| Recurring financial charges | 65 | €14,088 | €14,160 | +€72 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €149,647 | €165,434 | +€15,787 | +10.5% |
| Income taxes | 67/77 | €36,641 | €43,483 | +€6,841 | +18.7% |
| Profit (loss) for the period | 9904 | €113,005 | €121,951 | +€8,946 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,005 | €121,951 | +€8,946 | +7.9% |
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 19 October 2026 via checked.be.