Garage Liekens: what changed
Garage Liekens
Largest movements
- Cash +€172,828
up €172,828 (+124%), from €139,489 to €312,317
mainly Net result for the year (+€114,505) and Trade debts (+€71,949)
- Receivables within one year +€32,852
up €32,852 (+162%), from €20,306 to €53,158
of which Trade receivables: +€17,828
- Stocks and contracts -€20,704
down €20,704 (-7.8%), from €266,145 to €245,441
- Intangible fixed assets +€18,010
up €18,010 (+10.0%), from €180,000 to €198,010
- Reserves +€114,505
up €114,505 (+59.9%), from €191,241 to €305,745
of which Distributable reserves: +€114,505
- Trade debts +€71,949
up €71,949 (+104%), from €69,325 to €141,274
- Other debts +€14,758
up €14,758 (+15.0%), from €98,477 to €113,236
- Gross operating margin -€106,554
down €106,554 (-34.8%), from €305,965 to €199,411
- Taxes -€35,544
down €35,544 (-42.8%), from €83,043 to €47,498
- Depreciation +€5,690
up €5,690 (+28.2%), from €20,151 to €25,841
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 | €614,650 | €816,864 | +€202,214 | +32.9% |
| Fixed assets | 21/28 | €187,938 | €204,330 | +€16,392 | +8.7% |
| Intangible fixed assets | 21 | €180,000 | €198,010 | +€18,010 | +10.0% |
| Tangible fixed assets | 22/27 | €7,938 | €6,320 | -€1,618 | -20.4% |
| Plant, machinery and equipment | 23 | €7,938 | €6,320 | -€1,618 | -20.4% |
| Current assets | 29/58 | €426,713 | €612,534 | +€185,822 | +43.5% |
| Stocks and contracts in progress | 3 | €266,145 | €245,441 | -€20,704 | -7.8% |
| Stocks | 30/36 | €266,145 | €245,441 | -€20,704 | -7.8% |
| Amounts receivable within one year | 40/41 | €20,306 | €53,158 | +€32,852 | +162% |
| Trade receivables | 40 | €19,840 | €37,668 | +€17,828 | +89.9% |
| Other amounts receivable | 41 | €466 | €15,490 | +€15,024 | +3,227% |
| Cash at bank and in hand | 54/58 | €139,489 | €312,317 | +€172,828 | +124% |
| Deferred charges and accrued income | 490/1 | €773 | €1,619 | +€846 | +109% |
| Total equity and liabilities | 10/49 | €614,650 | €816,864 | +€202,214 | +32.9% |
| Equity | 10/15 | €361,241 | €475,745 | +€114,505 | +31.7% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Capital | 10 | €170,000 | €170,000 | = | 0.0% |
| Issued capital | 100 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €191,241 | €305,745 | +€114,505 | +59.9% |
| Non-distributable reserves | 130/1 | €17,000 | €17,000 | = | 0.0% |
| Legal reserve | 130 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €174,241 | €288,745 | +€114,505 | +65.7% |
| Amounts payable | 17/49 | €253,410 | €341,119 | +€87,709 | +34.6% |
| Amounts payable within one year | 42/48 | €253,398 | €341,119 | +€87,721 | +34.6% |
| Trade debts | 44 | €69,325 | €141,274 | +€71,949 | +104% |
| Suppliers | 440/4 | €69,325 | €141,274 | +€71,949 | +104% |
| Taxes, remuneration and social security | 45 | €85,595 | €86,609 | +€1,014 | +1.2% |
| Taxes | 450/3 | €85,595 | €86,609 | +€1,014 | +1.2% |
| Other amounts payable | 47/48 | €98,477 | €113,236 | +€14,758 | +15.0% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,151 | €25,841 | +€5,690 | +28.2% |
| Other operating charges | 640/8 | €5,344 | €4,038 | -€1,306 | -24.4% |
| Gross operating margin | 9900 | €305,965 | €199,411 | -€106,554 | -34.8% |
| Operating profit (loss) | 9901 | €280,470 | €169,532 | -€110,938 | -39.6% |
| Financial income | 75/76B | €370 | €125 | -€245 | -66.3% |
| Recurring financial income | 75 | €370 | €125 | -€245 | -66.3% |
| Financial charges | 65/66B | €6,557 | €7,654 | +€1,097 | +16.7% |
| Recurring financial charges | 65 | €6,557 | €7,654 | +€1,097 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €274,284 | €162,003 | -€112,280 | -40.9% |
| Income taxes | 67/77 | €83,043 | €47,498 | -€35,544 | -42.8% |
| Profit (loss) for the period | 9904 | €191,241 | €114,505 | -€76,736 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €191,241 | €114,505 | -€76,736 | -40.1% |
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 2 November 2026 via checked.be.