LAYAN GARAGE: 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.
LAYAN GARAGE
Largest movements
- Stocks and contracts -€46,861
down €46,861 (-33.9%), from €138,211 to €91,350
- Receivables within one year -€31,940
down €31,940 (-95.0%), from €33,629 to €1,688
of which Trade receivables: -€33,329
- Tangible fixed assets -€19,131
down €19,131 (-47.4%), from €40,319 to €21,188
of which Furniture and vehicles: -€19,131
- Cash -€13,976
down €13,976 (-78.3%), from €17,847 to €3,870
mainly Other debts (-€125,784) and Debts after one year (-€11,882)
- Other debts -€125,784
down €125,784 (-99.3%), from €126,631 to €846
- Trade debts +€17,082
up €17,082 (+4,463%), from €383 to €17,464
- Profit (loss) carried forward +€15,391
up €15,391 (+31.7%), from €48,627 to €64,018
- Debts after one year -€11,882
down €11,882 (-38.1%), from €31,170 to €19,288
- Tax, wage and social debts -€6,714
down €6,714 (-27.2%), from €24,694 to €17,980
- Turnover -€206,562
no longer reported in 2025 (was €206,562)
- Purchases and services -€159,068
no longer reported in 2025 (was €159,068)
- Depreciation +€16,521
up €16,521 (+1,049%), from €1,574 to €18,095
- Taxes -€9,981
no longer reported in 2025 (was €9,981)
- Gross operating margin -€9,208
down €9,208 (-19.4%), from €47,494 to €38,286
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 | €231,504 | €119,596 | -€111,908 | -48.3% |
| Fixed assets | 21/28 | €41,819 | €22,688 | -€19,131 | -45.7% |
| Tangible fixed assets | 22/27 | €40,319 | €21,188 | -€19,131 | -47.4% |
| Plant, machinery and equipment | 23 | €2 | €2 | = | 0.0% |
| Furniture and vehicles | 24 | €40,316 | €21,185 | -€19,131 | -47.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €189,686 | €96,909 | -€92,777 | -48.9% |
| Stocks and contracts in progress | 3 | €138,211 | €91,350 | -€46,861 | -33.9% |
| Stocks | 30/36 | €138,211 | €91,350 | -€46,861 | -33.9% |
| Amounts receivable within one year | 40/41 | €33,629 | €1,688 | -€31,940 | -95.0% |
| Trade receivables | 40 | €33,629 | €300 | -€33,329 | -99.1% |
| Other amounts receivable | 41 | - | €1,388 | +€1,388 | |
| Cash at bank and in hand | 54/58 | €17,847 | €3,870 | -€13,976 | -78.3% |
| Total equity and liabilities | 10/49 | €231,504 | €119,596 | -€111,908 | -48.3% |
| Equity | 10/15 | €48,627 | €64,018 | +€15,391 | +31.7% |
| Profit (loss) carried forward | 14 | €48,627 | €64,018 | +€15,391 | +31.7% |
| Amounts payable | 17/49 | €182,877 | €55,578 | -€127,299 | -69.6% |
| Amounts payable after more than one year | 17 | €31,170 | €19,288 | -€11,882 | -38.1% |
| Financial debts | 170/4 | €31,170 | €19,288 | -€11,882 | -38.1% |
| Amounts payable within one year | 42/48 | €151,708 | €36,291 | -€115,417 | -76.1% |
| Trade debts | 44 | €383 | €17,464 | +€17,082 | +4,463% |
| Suppliers | 440/4 | €383 | €17,464 | +€17,082 | +4,463% |
| Taxes, remuneration and social security | 45 | €24,694 | €17,980 | -€6,714 | -27.2% |
| Taxes | 450/3 | €24,694 | €17,980 | -€6,714 | -27.2% |
| Other amounts payable | 47/48 | €126,631 | €846 | -€125,784 | -99.3% |
| Turnover | 70 | €206,562 | - | -€206,562 | |
| Goods, raw materials, services and sundry goods | 60/61 | €159,068 | - | -€159,068 | |
| Remuneration, social security and pensions | 62 | €2,136 | €178 | -€1,958 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €18,095 | +€16,521 | +1,049% |
| Other operating charges | 640/8 | €2,650 | €4,285 | +€1,635 | +61.7% |
| Gross operating margin | 9900 | €47,494 | €38,286 | -€9,208 | -19.4% |
| Operating profit (loss) | 9901 | €41,134 | €15,728 | -€25,405 | -61.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,209 | €338 | -€871 | -72.1% |
| Recurring financial charges | 65 | €1,209 | €338 | -€871 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €39,925 | €15,391 | -€24,534 | -61.5% |
| Income taxes | 67/77 | €9,981 | - | -€9,981 | |
| Profit (loss) for the period | 9904 | €29,944 | €15,391 | -€14,553 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,944 | €15,391 | -€14,553 | -48.6% |
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 29 October 2026 via checked.be.