ANDRE LEMMENS MANAGEMENT: what changed
What changed
ANDRE LEMMENS MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€57,301
2024 · €31,697+€25,604
Equity
€852,933
2024 · €795,632+€57,301
Cash
€9,166
2024 · €13,332-€4,166
Balance sheet total
€1.1m
2024 · €1.2m-€12,199
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€68,766
down €68,766 (-23.8%), from €288,571 to €219,805
- Profit (loss) carried forward +€57,301
up €57,301 (+10.8%), from €531,632 to €588,933
- Current portion of long-term debt -€50,800
no longer reported in 2025 (was €50,800)
- Other debts +€49,405
up €49,405 (+361%), from €13,683 to €63,089
Income statement
- Financial income +€22,656
up €22,656 (+68.2%), from €33,204 to €55,860
- Gross operating margin +€2,413
up €2,413 (+21.0%), from €11,514 to €13,927
- Financial charges -€1,240
down €1,240 (-18.8%), from €6,582 to €5,343
- Taxes +€939
up €939 (+25.1%), from €3,742 to €4,681
- Other operating charges -€207
down €207 (-17.0%), from €1,220 to €1,013
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
€31,697
Gross operating margin
+€2,413
Depreciation
+€28
Other operating charges
+€207
Financial income
+€22,656
Financial charges
+€1,240
Taxes
-€939
Result 2025
€57,301
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
+€115,622
Investment
€0
Financing
-€119,788
Cash 2024
€13,332
From operations (derived)
+€115,622
Net result for the year
+€57,301
Depreciation
+€1,450
Receivables within one year
+€8,694
Deferred charges and accrued income
-€2,111
Trade debts
+€394
Tax, wage and social debts
+€498
Other debts
+€49,405
Accrued charges and deferred income
-€10
Financing
-€119,788
Debts after one year
-€68,766
Current portion of long-term debt
-€50,800
Short-term financial debts
-€222
Cash 2025
€9,166
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,159,512 | €1,147,313 | -€12,199 | -1.1% |
| Fixed assets | 21/28 | €1,130,513 | €1,129,063 | -€1,450 | -0.1% |
| Tangible fixed assets | 22/27 | €2,597 | €1,147 | -€1,450 | -55.8% |
| Furniture and vehicles | 24 | €2,597 | €1,147 | -€1,450 | -55.8% |
| Financial fixed assets | 28 | €1,127,916 | €1,127,916 | = | 0.0% |
| Current assets | 29/58 | €28,999 | €18,250 | -€10,749 | -37.1% |
| Amounts receivable within one year | 40/41 | €14,479 | €5,785 | -€8,694 | -60.0% |
| Trade receivables | 40 | - | €5,785 | +€5,785 | |
| Other amounts receivable | 41 | €14,479 | - | -€14,479 | |
| Cash at bank and in hand | 54/58 | €13,332 | €9,166 | -€4,166 | -31.2% |
| Deferred charges and accrued income | 490/1 | €1,188 | €3,299 | +€2,111 | +178% |
| Total equity and liabilities | 10/49 | €1,159,512 | €1,147,313 | -€12,199 | -1.1% |
| Equity | 10/15 | €795,632 | €852,933 | +€57,301 | +7.2% |
| Contributions | 10/11 | €264,000 | €264,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €531,632 | €588,933 | +€57,301 | +10.8% |
| Amounts payable | 17/49 | €363,880 | €294,380 | -€69,500 | -19.1% |
| Amounts payable after more than one year | 17 | €288,571 | €219,805 | -€68,766 | -23.8% |
| Financial debts | 170/4 | €288,571 | €219,805 | -€68,766 | -23.8% |
| Amounts payable within one year | 42/48 | €75,300 | €74,575 | -€725 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €50,800 | - | -€50,800 | |
| Financial debts | 43 | €222 | - | -€222 | |
| Credit institutions | 430/8 | €222 | - | -€222 | |
| Trade debts | 44 | €958 | €1,352 | +€394 | +41.1% |
| Suppliers | 440/4 | €958 | €1,352 | +€394 | +41.1% |
| Taxes, remuneration and social security | 45 | €9,637 | €10,135 | +€498 | +5.2% |
| Taxes | 450/3 | €9,637 | €10,135 | +€498 | +5.2% |
| Other amounts payable | 47/48 | €13,683 | €63,089 | +€49,405 | +361% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €1,450 | -€28 | -1.9% |
| Other operating charges | 640/8 | €1,220 | €1,013 | -€207 | -17.0% |
| Gross operating margin | 9900 | €11,514 | €13,927 | +€2,413 | +21.0% |
| Operating profit (loss) | 9901 | €8,817 | €11,464 | +€2,647 | +30.0% |
| Financial income | 75/76B | €33,204 | €55,860 | +€22,656 | +68.2% |
| Recurring financial income | 75 | €33,204 | €55,860 | +€22,656 | +68.2% |
| Financial charges | 65/66B | €6,582 | €5,343 | -€1,240 | -18.8% |
| Recurring financial charges | 65 | €6,582 | €5,343 | -€1,240 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €35,439 | €61,981 | +€26,543 | +74.9% |
| Income taxes | 67/77 | €3,742 | €4,681 | +€939 | +25.1% |
| Profit (loss) for the period | 9904 | €31,697 | €57,301 | +€25,604 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,697 | €57,301 | +€25,604 | +80.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.