CHASSIS LEMMENS: 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.
CHASSIS LEMMENS
Largest movements
- Tangible fixed assets +€408,376
up €408,376 (+40.6%), from €1.0m to €1.4m
of which Plant, machinery and equipment: +€477,688
- Receivables within one year +€203,545
up €203,545 (+25.5%), from €799,487 to €1.0m
of which Trade receivables: +€184,718
- Debts after one year +€289,897
up €289,897 (+33.1%), from €875,724 to €1.2m
- Reserves +€194,506
up €194,506 (+16.1%), from €1.2m to €1.4m
- Trade debts +€164,106
up €164,106 (+175%), from €93,574 to €257,680
- Tax, wage and social debts -€76,780
down €76,780 (-48.8%), from €157,208 to €80,428
of which Taxes: -€77,805
- Current portion of long-term debt +€73,070
up €73,070 (+48.2%), from €151,454 to €224,524
- Gross operating margin -€202,755
down €202,755 (-18.6%), from €1.1m to €884,777
- Taxes -€63,238
down €63,238 (-46.2%), from €136,744 to €73,506
- Staff costs -€42,802
down €42,802 (-9.2%), from €464,290 to €421,488
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 | €2,688,978 | €3,325,757 | +€636,779 | +23.7% |
| Fixed assets | 21/28 | €1,007,397 | €1,415,773 | +€408,376 | +40.5% |
| Tangible fixed assets | 22/27 | €1,005,417 | €1,413,793 | +€408,376 | +40.6% |
| Land and buildings | 22 | €825,387 | €757,117 | -€68,270 | -8.3% |
| Plant, machinery and equipment | 23 | €178,768 | €656,456 | +€477,688 | +267% |
| Furniture and vehicles | 24 | €1,262 | €220 | -€1,042 | -82.6% |
| Financial fixed assets | 28 | €1,980 | €1,980 | = | 0.0% |
| Current assets | 29/58 | €1,681,581 | €1,909,984 | +€228,403 | +13.6% |
| Stocks and contracts in progress | 3 | €68,599 | €79,214 | +€10,615 | +15.5% |
| Stocks | 30/36 | €68,599 | €79,214 | +€10,615 | +15.5% |
| Amounts receivable within one year | 40/41 | €799,487 | €1,003,032 | +€203,545 | +25.5% |
| Trade receivables | 40 | €779,728 | €964,446 | +€184,718 | +23.7% |
| Other amounts receivable | 41 | €19,759 | €38,586 | +€18,827 | +95.3% |
| Cash at bank and in hand | 54/58 | €808,928 | €822,966 | +€14,038 | +1.7% |
| Deferred charges and accrued income | 490/1 | €4,567 | €4,772 | +€205 | +4.5% |
| Total equity and liabilities | 10/49 | €2,688,978 | €3,325,757 | +€636,779 | +23.7% |
| Equity | 10/15 | €1,409,235 | €1,595,722 | +€186,487 | +13.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,210,247 | €1,404,753 | +€194,506 | +16.1% |
| Distributable reserves | 133 | €1,210,247 | €1,404,753 | +€194,506 | +16.1% |
| Profit (loss) carried forward | 14 | €4,505 | €1,294 | -€3,211 | -71.3% |
| Investment grants | 15 | €169,483 | €164,675 | -€4,808 | -2.8% |
| Amounts payable | 17/49 | €1,279,743 | €1,730,035 | +€450,292 | +35.2% |
| Amounts payable after more than one year | 17 | €875,724 | €1,165,621 | +€289,897 | +33.1% |
| Financial debts | 170/4 | €875,724 | €1,165,621 | +€289,897 | +33.1% |
| Amounts payable within one year | 42/48 | €404,019 | €564,414 | +€160,395 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €151,454 | €224,524 | +€73,070 | +48.2% |
| Trade debts | 44 | €93,574 | €257,680 | +€164,106 | +175% |
| Suppliers | 440/4 | €93,574 | €257,680 | +€164,106 | +175% |
| Taxes, remuneration and social security | 45 | €157,208 | €80,428 | -€76,780 | -48.8% |
| Taxes | 450/3 | €138,844 | €61,039 | -€77,805 | -56.0% |
| Remuneration and social security | 454/9 | €18,364 | €19,389 | +€1,025 | +5.6% |
| Other amounts payable | 47/48 | €1,783 | €1,782 | -€1 | -0.1% |
| Remuneration, social security and pensions | 62 | €464,290 | €421,488 | -€42,802 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,834 | €150,210 | +€10,376 | +7.4% |
| Other operating charges | 640/8 | €24,063 | €24,841 | +€778 | +3.2% |
| Gross operating margin | 9900 | €1,087,532 | €884,777 | -€202,755 | -18.6% |
| Operating profit (loss) | 9901 | €459,345 | €288,238 | -€171,107 | -37.3% |
| Financial income | 75/76B | €24,456 | €21,021 | -€3,435 | -14.0% |
| Recurring financial income | 75 | €24,456 | €21,021 | -€3,435 | -14.0% |
| Financial charges | 65/66B | €42,552 | €44,459 | +€1,907 | +4.5% |
| Recurring financial charges | 65 | €42,552 | €44,459 | +€1,907 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €441,249 | €264,800 | -€176,449 | -40.0% |
| Income taxes | 67/77 | €136,744 | €73,506 | -€63,238 | -46.2% |
| Profit (loss) for the period | 9904 | €304,505 | €191,294 | -€113,211 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €304,505 | €191,294 | -€113,211 | -37.2% |
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 23 October 2026 via checked.be.