DE LEMI & CO: 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.
DE LEMI & CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€3,420
down €3,420 (-0.9%), from -€402,269 to -€405,689
- Other debts +€2,423
up €2,423 (+0.7%), from €356,911 to €359,334
- Trade debts +€997
new in 2025: €997
- Gross operating margin +€1,742
up €1,742 (+36.7%), from -€4,744 to -€3,002
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 | €22,842 | €22,842 | +€1 | 0.0% |
| Fixed assets | 21/28 | €22,806 | €22,806 | = | 0.0% |
| Financial fixed assets | 28 | €22,806 | €22,806 | = | 0.0% |
| Current assets | 29/58 | €35 | €36 | +€1 | +1.9% |
| Cash at bank and in hand | 54/58 | €35 | €36 | +€1 | +1.9% |
| Total equity and liabilities | 10/49 | €22,842 | €22,842 | +€1 | 0.0% |
| Equity | 10/15 | -€334,069 | -€337,489 | -€3,420 | -1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€402,269 | -€405,689 | -€3,420 | -0.9% |
| Amounts payable | 17/49 | €356,911 | €360,331 | +€3,420 | +1.0% |
| Amounts payable within one year | 42/48 | €356,911 | €360,331 | +€3,420 | +1.0% |
| Trade debts | 44 | - | €997 | +€997 | |
| Suppliers | 440/4 | - | €997 | +€997 | |
| Other amounts payable | 47/48 | €356,911 | €359,334 | +€2,423 | +0.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€4,744 | -€3,002 | +€1,742 | +36.7% |
| Operating profit (loss) | 9901 | -€5,128 | -€3,389 | +€1,739 | +33.9% |
| Financial charges | 65/66B | €30 | €30 | +€0 | +1.2% |
| Recurring financial charges | 65 | €30 | €30 | +€0 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,158 | -€3,420 | +€1,738 | +33.7% |
| Profit (loss) for the period | 9904 | -€5,158 | -€3,420 | +€1,738 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,158 | -€3,420 | +€1,738 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.