Garage Robert LEEMANS: what changed
What changed
Garage Robert LEEMANS
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€133,763
2024 · €383,819-€250,056
Equity
€3.3m
2024 · €3.1m+€133,763
Cash
€1.4m
2024 · €1.5m-€65,604
Balance sheet total
€4.1m
2024 · €4.1m-€5,768
Largest movements
Assets
- Receivables within one year +€121,229
up €121,229 (+20.2%), from €600,808 to €722,037
of which Other amounts receivable: +€121,608
- Tangible fixed assets -€67,628
down €67,628 (-8.6%), from €787,076 to €719,448
of which Furniture and vehicles: -€36,807
- Cash -€65,604
down €65,604 (-4.4%), from €1.5m to €1.4m
mainly Receivables within one year (-€121,229) and Trade debts (-€50,066)
Equity and liabilities
- Reserves +€148,850
up €148,850 (+5.7%), from €2.6m to €2.8m
of which Distributable reserves: +€148,850
- Trade debts -€50,066
down €50,066 (-8.1%), from €620,040 to €569,974
- Advances received -€46,460
down €46,460 (-96.3%), from €48,250 to €1,790
- Tax, wage and social debts -€43,035
down €43,035 (-13.1%), from €328,830 to €285,795
of which Taxes: -€47,787
Income statement
- Turnover +€6.6m
new in 2025: €6.6m
- Purchases and services +€5.8m
new in 2025: €5.8m
- Gross operating margin -€265,126
down €265,126 (-23.4%), from €1.1m to €866,634
- Taxes -€81,985
down €81,985 (-53.3%), from €153,823 to €71,838
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.
Result 2024
€383,819
Gross operating margin
-€265,126
Staff costs
-€57,072
Depreciation
+€8,753
Other operating charges
-€976
Financial income
+€10,682
Financial charges
-€28,302
Taxes
+€81,985
Result 2025
€133,763
raises the resultlowers the result
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.
From operations
-€93,208
Investment
+€27,604
Financing
€0
Cash 2024
€1.5m
From operations (derived)
-€93,208
Net result for the year
+€133,763
Depreciation
+€74,356
Stocks and contracts
-€40,567
Receivables within one year
-€121,229
Trade debts
-€50,066
Tax, wage and social debts
-€43,035
Advances received
-€46,460
Accrued charges and deferred income
+€30
Investment (derived)
+€27,604
Investment in fixed assets (net)
-€5,596
Current investments
+€33,200
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,146,856 | €4,141,088 | -€5,768 | -0.1% |
| Fixed assets | 21/28 | €791,895 | €723,134 | -€68,760 | -8.7% |
| Intangible fixed assets | 21 | €2,303 | €1,170 | -€1,133 | -49.2% |
| Tangible fixed assets | 22/27 | €787,076 | €719,448 | -€67,628 | -8.6% |
| Land and buildings | 22 | €611,081 | €586,857 | -€24,224 | -4.0% |
| Plant, machinery and equipment | 23 | €20,431 | €13,834 | -€6,597 | -32.3% |
| Furniture and vehicles | 24 | €155,565 | €118,758 | -€36,807 | -23.7% |
| Financial fixed assets | 28 | €2,516 | €2,516 | = | 0.0% |
| Current assets | 29/58 | €3,354,962 | €3,417,954 | +€62,992 | +1.9% |
| Stocks and contracts in progress | 3 | €1,217,647 | €1,258,214 | +€40,567 | +3.3% |
| Stocks | 30/36 | €1,217,647 | €1,258,214 | +€40,567 | +3.3% |
| Amounts receivable within one year | 40/41 | €600,808 | €722,037 | +€121,229 | +20.2% |
| Trade receivables | 40 | €138,479 | €138,100 | -€379 | -0.3% |
| Other amounts receivable | 41 | €462,329 | €583,937 | +€121,608 | +26.3% |
| Current investments | 50/53 | €46,343 | €13,143 | -€33,200 | -71.6% |
| Cash at bank and in hand | 54/58 | €1,489,541 | €1,423,937 | -€65,604 | -4.4% |
| Deferred charges and accrued income | 490/1 | €623 | €623 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,146,856 | €4,141,088 | -€5,768 | -0.1% |
| Equity | 10/15 | €3,149,736 | €3,283,499 | +€133,763 | +4.2% |
| Contributions | 10/11 | €511,500 | €511,500 | = | 0.0% |
| Reserves | 13 | €2,605,540 | €2,754,390 | +€148,850 | +5.7% |
| Tax-exempt reserves | 132 | €54,390 | €54,390 | = | 0.0% |
| Distributable reserves | 133 | €2,551,150 | €2,700,000 | +€148,850 | +5.8% |
| Profit (loss) carried forward | 14 | €32,696 | €17,609 | -€15,087 | -46.1% |
| Amounts payable | 17/49 | €997,120 | €857,589 | -€139,531 | -14.0% |
| Amounts payable within one year | 42/48 | €997,120 | €857,559 | -€139,561 | -14.0% |
| Trade debts | 44 | €620,040 | €569,974 | -€50,066 | -8.1% |
| Suppliers | 440/4 | €620,040 | €569,974 | -€50,066 | -8.1% |
| Advances received on contracts in progress | 46 | €48,250 | €1,790 | -€46,460 | -96.3% |
| Taxes, remuneration and social security | 45 | €328,830 | €285,795 | -€43,035 | -13.1% |
| Taxes | 450/3 | €286,258 | €238,471 | -€47,787 | -16.7% |
| Remuneration and social security | 454/9 | €42,572 | €47,324 | +€4,752 | +11.2% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Turnover | 70 | - | €6,613,668 | +€6.6m | |
| Non-recurring operating income | 76A | €11,016 | €12,246 | +€1,230 | +11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,787,098 | +€5.8m | |
| Remuneration, social security and pensions | 62 | €461,034 | €518,106 | +€57,072 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,109 | €74,356 | -€8,753 | -10.5% |
| Other operating charges | 640/8 | €39,198 | €40,174 | +€976 | +2.5% |
| Gross operating margin | 9900 | €1,131,760 | €866,634 | -€265,126 | -23.4% |
| Operating profit (loss) | 9901 | €548,419 | €233,998 | -€314,421 | -57.3% |
| Financial income | 75/76B | €16,726 | €27,407 | +€10,682 | +63.9% |
| Recurring financial income | 75 | €16,726 | €27,407 | +€10,682 | +63.9% |
| Financial charges | 65/66B | €27,503 | €55,804 | +€28,302 | +103% |
| Recurring financial charges | 65 | €27,503 | €55,804 | +€28,302 | +103% |
| Profit (loss) for the period before taxes | 9903 | €537,642 | €205,601 | -€332,041 | -61.8% |
| Income taxes | 67/77 | €153,823 | €71,838 | -€81,985 | -53.3% |
| Profit (loss) for the period | 9904 | €383,819 | €133,763 | -€250,056 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €383,819 | €133,763 | -€250,056 | -65.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.