D.I. LEMMA: 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.
D.I. LEMMA
Largest movements
- Receivables within one year +€17,449
up €17,449 (+38.0%), from €45,860 to €63,309
of which Trade receivables: +€19,721
- Cash -€10,887
down €10,887 (-100%), from €10,887 to €0
mainly Receivables within one year (-€17,449) and Trade debts (-€10,192)
- Reserves +€11,649
up €11,649 (+90.9%), from €12,818 to €24,467
of which Distributable reserves: +€11,649
- Trade debts -€10,192
down €10,192 (-87.9%), from €11,593 to €1,401
- Tax, wage and social debts +€5,270
up €5,270 (+806%), from €654 to €5,923
- Other debts -€2,903
down €2,903 (-19.2%), from €15,133 to €12,230
- Short-term financial debts +€2,075
new in 2025: €2,075
- Gross operating margin +€14,756
up €14,756 (+240%), from €6,140 to €20,896
- Taxes +€2,976
up €2,976 (+180%), from €1,654 to €4,630
- Financial charges +€1,739
up €1,739 (+216%), from €806 to €2,545
- Other operating charges +€1,312
up €1,312 (+173%), from €759 to €2,071
- Depreciation -€440
down €440 (-100%), from €440 to €0
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 | €58,798 | €65,753 | +€6,955 | +11.8% |
| Fixed assets | 21/28 | €117 | €117 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €58,681 | €65,636 | +€6,955 | +11.9% |
| Amounts receivable within one year | 40/41 | €45,860 | €63,309 | +€17,449 | +38.0% |
| Trade receivables | 40 | €10,287 | €30,008 | +€19,721 | +192% |
| Other amounts receivable | 41 | €35,573 | €33,301 | -€2,272 | -6.4% |
| Cash at bank and in hand | 54/58 | €10,887 | €0 | -€10,887 | -100% |
| Deferred charges and accrued income | 490/1 | €1,935 | €2,327 | +€392 | +20.3% |
| Total equity and liabilities | 10/49 | €58,798 | €65,753 | +€6,955 | +11.8% |
| Equity | 10/15 | €31,418 | €43,067 | +€11,649 | +37.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,818 | €24,467 | +€11,649 | +90.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,818 | €24,467 | +€11,649 | +90.9% |
| Amounts payable | 17/49 | €27,380 | €22,685 | -€4,695 | -17.1% |
| Amounts payable within one year | 42/48 | €27,380 | €21,630 | -€5,750 | -21.0% |
| Financial debts | 43 | - | €2,075 | +€2,075 | |
| Credit institutions | 430/8 | - | €2,075 | +€2,075 | |
| Trade debts | 44 | €11,593 | €1,401 | -€10,192 | -87.9% |
| Suppliers | 440/4 | €11,593 | €1,401 | -€10,192 | -87.9% |
| Taxes, remuneration and social security | 45 | €654 | €5,923 | +€5,270 | +806% |
| Taxes | 450/3 | €654 | €5,923 | +€5,270 | +806% |
| Other amounts payable | 47/48 | €15,133 | €12,230 | -€2,903 | -19.2% |
| Accrued charges and deferred income | 492/3 | - | €1,056 | +€1,056 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €0 | -€440 | -100% |
| Other operating charges | 640/8 | €759 | €2,071 | +€1,312 | +173% |
| Gross operating margin | 9900 | €6,140 | €20,896 | +€14,756 | +240% |
| Operating profit (loss) | 9901 | €4,941 | €18,825 | +€13,883 | +281% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €806 | €2,545 | +€1,739 | +216% |
| Recurring financial charges | 65 | €806 | €2,545 | +€1,739 | +216% |
| Profit (loss) for the period before taxes | 9903 | €4,135 | €16,279 | +€12,144 | +294% |
| Income taxes | 67/77 | €1,654 | €4,630 | +€2,976 | +180% |
| Profit (loss) for the period | 9904 | €2,482 | €11,649 | +€9,168 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €2,482 | €11,649 | +€9,168 | +369% |
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 19 October 2026 via checked.be.