Action Lemaigre Development: what changed
Two fiscal 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.
Action Lemaigre Development
Largest movements
- Cash +€29,849
up €29,849 (+80.0%), from €37,328 to €67,177
mainly Depreciation (+€19,231) and Net result for the year (+€5,735)
- Tangible fixed assets -€20,577
down €20,577 (-5.4%), from €379,229 to €358,653
of which Land and buildings: -€14,085
- Reserves +€5,727
up €5,727 (+1.8%), from €316,432 to €322,159
of which Distributable reserves: +€20,700
- Gross operating margin +€16,146
up €16,146 (+65.5%), from €24,668 to €40,814
- Taxes +€4,564
up €4,564 (+81.3%), from €5,611 to €10,175
- Depreciation -€1,928
down €1,928 (-9.1%), from €21,160 to €19,231
- Other operating charges +€1,557
up €1,557 (+38.5%), from €4,047 to €5,604
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.
Cash bridge derived
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 | €419,229 | €427,826 | +€8,597 | +2.1% |
| Fixed assets | 21/28 | €379,229 | €358,653 | -€20,577 | -5.4% |
| Tangible fixed assets | 22/27 | €379,229 | €358,653 | -€20,577 | -5.4% |
| Land and buildings | 22 | €361,073 | €346,988 | -€14,085 | -3.9% |
| Plant, machinery and equipment | 23 | €18,156 | €11,665 | -€6,491 | -35.8% |
| Current assets | 29/58 | €40,000 | €69,173 | +€29,173 | +72.9% |
| Amounts receivable within one year | 40/41 | €1,397 | €871 | -€526 | -37.6% |
| Trade receivables | 40 | €8 | €8 | = | 0.0% |
| Other amounts receivable | 41 | €1,389 | €863 | -€526 | -37.9% |
| Cash at bank and in hand | 54/58 | €37,328 | €67,177 | +€29,849 | +80.0% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,125 | -€150 | -11.8% |
| Total equity and liabilities | 10/49 | €419,229 | €427,826 | +€8,597 | +2.1% |
| Equity | 10/15 | €411,831 | €417,566 | +€5,735 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €316,432 | €322,159 | +€5,727 | +1.8% |
| Tax-exempt reserves | 132 | €200,331 | €185,357 | -€14,973 | -7.5% |
| Distributable reserves | 133 | €116,102 | €136,802 | +€20,700 | +17.8% |
| Profit (loss) carried forward | 14 | €76,807 | €76,815 | +€8 | 0.0% |
| Amounts payable | 17/49 | €7,398 | €10,260 | +€2,862 | +38.7% |
| Amounts payable within one year | 42/48 | €7,298 | €7,098 | -€200 | -2.7% |
| Trade debts | 44 | €6,067 | €3,923 | -€2,144 | -35.3% |
| Suppliers | 440/4 | €6,067 | €3,923 | -€2,144 | -35.3% |
| Taxes, remuneration and social security | 45 | - | €3,175 | +€3,175 | |
| Taxes | 450/3 | - | €3,175 | +€3,175 | |
| Other amounts payable | 47/48 | €1,231 | - | -€1,231 | |
| Accrued charges and deferred income | 492/3 | €100 | €3,162 | +€3,062 | +3062.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,160 | €19,231 | -€1,928 | -9.1% |
| Other operating charges | 640/8 | €4,047 | €5,604 | +€1,557 | +38.5% |
| Gross operating margin | 9900 | €24,668 | €40,814 | +€16,146 | +65.5% |
| Operating profit (loss) | 9901 | -€538 | €15,979 | +€16,517 | |
| Financial income | 75/76B | €0 | €23 | +€23 | +78000.0% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +78000.0% |
| Financial charges | 65/66B | €107 | €93 | -€14 | -13.2% |
| Recurring financial charges | 65 | €107 | €93 | -€14 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€645 | €15,910 | +€16,555 | |
| Income taxes | 67/77 | €5,611 | €10,175 | +€4,564 | +81.3% |
| Profit (loss) for the period | 9904 | -€6,257 | €5,735 | +€11,991 | |
| Transfer from tax-exempt reserves | 789 | €17,438 | €14,973 | -€2,465 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,181 | €20,708 | +€9,526 | +85.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.