Bouwonderneming Lemahieu: what changed
What changed
Bouwonderneming Lemahieu
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€346,958
2024 · -€2,604-€344,355
Equity
€167,602
2024 · €514,560-€346,958
Cash
€6,377
2024 · €42+€6,335
Balance sheet total
€1.0m
2024 · €1.2m-€245,149
Largest movements
Assets
- Tangible fixed assets -€131,897
down €131,897 (-25.2%), from €524,433 to €392,536
of which Leasing and similar rights: -€70,410
- Receivables within one year -€117,362
down €117,362 (-19.3%), from €608,454 to €491,092
of which Trade receivables: -€81,795
Equity and liabilities
- Profit (loss) carried forward -€346,958
down €346,958 (-13,326%), from -€2,604 to -€349,562
- Trade debts +€103,867
up €103,867 (+51.4%), from €202,112 to €305,979
- Other debts +€59,682
up €59,682 (+43.0%), from €138,776 to €198,458
- Debts after one year -€49,019
down €49,019 (-20.5%), from €238,574 to €189,555
- Current portion of long-term debt -€16,190
down €16,190 (-15.2%), from €106,172 to €89,982
Income statement
- Gross operating margin -€509,500
down €509,500 (-41.4%), from €1.2m to €721,384
- Staff costs -€147,181
down €147,181 (-14.1%), from €1.0m to €893,454
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
-€2,604
Gross operating margin
-€509,500
Staff costs
+€147,181
Depreciation
+€3,084
Other operating charges
-€8,869
Other operating items
-€290
Financial income
+€9,767
Financial charges
+€7,201
Taxes
+€7,072
Result 2025
-€346,958
raises the resultlowers the resultnot broken down further in the accounts
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
+€73,535
Investment
-€1,848
Financing
-€65,352
Cash 2024
€42
From operations (derived)
+€73,535
Net result for the year
-€346,958
Depreciation
+€137,051
Smaller working-capital items
+€4
Receivables within one year
+€117,362
Deferred charges and accrued income
-€1,471
Trade debts
+€103,867
Tax, wage and social debts
+€3,998
Other debts
+€59,682
Investment (derived)
-€1,848
Investment in fixed assets (net)
-€3,070
Current investments
+€1,221
Financing
-€65,352
Debts after one year
-€49,019
Current portion of long-term debt
-€16,190
Short-term financial debts
-€143
Cash 2025
€6,377
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,249,699 | €1,004,550 | -€245,149 | -19.6% |
| Fixed assets | 21/28 | €532,001 | €398,019 | -€133,981 | -25.2% |
| Intangible fixed assets | 21 | €4,742 | €2,658 | -€2,085 | -44.0% |
| Tangible fixed assets | 22/27 | €524,433 | €392,536 | -€131,897 | -25.2% |
| Land and buildings | 22 | €42,615 | €25,718 | -€16,898 | -39.7% |
| Plant, machinery and equipment | 23 | €81,960 | €54,066 | -€27,894 | -34.0% |
| Furniture and vehicles | 24 | €41,205 | €24,510 | -€16,695 | -40.5% |
| Leasing and similar rights | 25 | €358,653 | €288,243 | -€70,410 | -19.6% |
| Financial fixed assets | 28 | €2,825 | €2,825 | = | 0.0% |
| Current assets | 29/58 | €717,699 | €606,531 | -€111,167 | -15.5% |
| Stocks and contracts in progress | 3 | €71,811 | €71,421 | -€390 | -0.5% |
| Stocks | 30/36 | €71,811 | €71,421 | -€390 | -0.5% |
| Amounts receivable within one year | 40/41 | €608,454 | €491,092 | -€117,362 | -19.3% |
| Trade receivables | 40 | €189,147 | €107,352 | -€81,795 | -43.2% |
| Other amounts receivable | 41 | €419,307 | €383,740 | -€35,567 | -8.5% |
| Current investments | 50/53 | €1,221 | - | -€1,221 | |
| Cash at bank and in hand | 54/58 | €42 | €6,377 | +€6,335 | +15,097% |
| Deferred charges and accrued income | 490/1 | €36,171 | €37,642 | +€1,471 | +4.1% |
| Total equity and liabilities | 10/49 | €1,249,699 | €1,004,550 | -€245,149 | -19.6% |
| Equity | 10/15 | €514,560 | €167,602 | -€346,958 | -67.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €492,374 | €492,374 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €454,874 | €454,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,604 | -€349,562 | -€346,958 | -13,326% |
| Amounts payable | 17/49 | €735,139 | €836,949 | +€101,810 | +13.8% |
| Amounts payable after more than one year | 17 | €238,574 | €189,555 | -€49,019 | -20.5% |
| Financial debts | 170/4 | €238,574 | €189,555 | -€49,019 | -20.5% |
| Amounts payable within one year | 42/48 | €480,405 | €631,619 | +€151,214 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €106,172 | €89,982 | -€16,190 | -15.2% |
| Financial debts | 43 | €143 | - | -€143 | |
| Credit institutions | 430/8 | €143 | - | -€143 | |
| Trade debts | 44 | €202,112 | €305,979 | +€103,867 | +51.4% |
| Suppliers | 440/4 | €202,112 | €305,979 | +€103,867 | +51.4% |
| Taxes, remuneration and social security | 45 | €33,201 | €37,200 | +€3,998 | +12.0% |
| Taxes | 450/3 | - | €6,157 | +€6,157 | |
| Remuneration and social security | 454/9 | €33,201 | €31,043 | -€2,158 | -6.5% |
| Other amounts payable | 47/48 | €138,776 | €198,458 | +€59,682 | +43.0% |
| Accrued charges and deferred income | 492/3 | €16,160 | €15,775 | -€386 | -2.4% |
| Non-recurring operating income | 76A | €6,381 | - | -€6,381 | |
| Remuneration, social security and pensions | 62 | €1,040,635 | €893,454 | -€147,181 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,135 | €137,051 | -€3,084 | -2.2% |
| Other operating charges | 640/8 | €10,460 | €19,329 | +€8,869 | +84.8% |
| Non-recurring operating charges | 66A | - | €290 | +€290 | |
| Gross operating margin | 9900 | €1,230,884 | €721,384 | -€509,500 | -41.4% |
| Operating profit (loss) | 9901 | €39,654 | -€328,740 | -€368,394 | |
| Financial income | 75/76B | €2,647 | €12,413 | +€9,767 | +369% |
| Recurring financial income | 75 | €2,647 | €3,959 | +€1,313 | +49.6% |
| Non-recurring financial income | 76B | - | €8,454 | +€8,454 | |
| Financial charges | 65/66B | €37,180 | €29,979 | -€7,201 | -19.4% |
| Recurring financial charges | 65 | €37,180 | €29,979 | -€7,201 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €5,121 | -€346,306 | -€351,427 | |
| Income taxes | 67/77 | €7,724 | €652 | -€7,072 | -91.6% |
| Profit (loss) for the period | 9904 | -€2,604 | -€346,958 | -€344,355 | -13,226% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,604 | -€346,958 | -€344,355 | -13,226% |
Next steps
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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 4 November 2026 via checked.be.