DEHESTRU-LEMOINE: what changed
DEHESTRU-LEMOINE
Largest movements
- Receivables within one year -€36,193
down €36,193 (-91.5%), from €39,548 to €3,356
of which Trade receivables: -€38,084
- Tangible fixed assets -€30,146
down €30,146 (-26.5%), from €113,654 to €83,509
of which Land and buildings: -€27,603
- Cash +€5,769
up €5,769 (+245%), from €2,355 to €8,124
- Stocks and contracts -€4,318
no longer reported in 2025 (was €4,318)
- Intangible fixed assets -€4,292
down €4,292 (-66.7%), from €6,438 to €2,146
- Debts after one year -€60,093
down €60,093 (-48.4%), from €124,127 to €64,034
- Other debts +€27,221
up €27,221 (+654%), from €4,164 to €31,385
- Profit (loss) carried forward -€24,093
down €24,093 (-103%), from -€23,503 to -€47,596
- Current portion of long-term debt +€20,357
new in 2025: €20,357
- Advances received -€12,993
down €12,993 (-89.8%), from €14,466 to €1,473
- Gross operating margin -€11,979
down €11,979 (-36.9%), from €32,472 to €20,492
- Other operating charges +€11,592
up €11,592 (+731%), from €1,587 to €13,179
- Depreciation -€1,868
down €1,868 (-9.0%), from €20,641 to €18,773
- Staff costs -€1,595
no longer reported in 2025 (was €1,595)
- Financial charges -€926
down €926 (-28.7%), from €3,227 to €2,301
Change in the result, 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,703 | €97,134 | -€70,569 | -42.1% |
| Fixed assets | 21/28 | €120,092 | €85,655 | -€34,438 | -28.7% |
| Intangible fixed assets | 21 | €6,438 | €2,146 | -€4,292 | -66.7% |
| Tangible fixed assets | 22/27 | €113,654 | €83,509 | -€30,146 | -26.5% |
| Land and buildings | 22 | €110,707 | €83,104 | -€27,603 | -24.9% |
| Plant, machinery and equipment | 23 | €2,947 | €404 | -€2,543 | -86.3% |
| Current assets | 29/58 | €47,611 | €11,480 | -€36,131 | -75.9% |
| Stocks and contracts in progress | 3 | €4,318 | - | -€4,318 | |
| Stocks | 30/36 | €4,318 | - | -€4,318 | |
| Amounts receivable within one year | 40/41 | €39,548 | €3,356 | -€36,193 | -91.5% |
| Trade receivables | 40 | €38,084 | €0 | -€38,084 | -100% |
| Other amounts receivable | 41 | €1,464 | €3,356 | +€1,891 | +129% |
| Cash at bank and in hand | 54/58 | €2,355 | €8,124 | +€5,769 | +245% |
| Deferred charges and accrued income | 490/1 | €1,390 | - | -€1,390 | |
| Total equity and liabilities | 10/49 | €167,703 | €97,134 | -€70,569 | -42.1% |
| Equity | 10/15 | -€5,303 | -€29,396 | -€24,093 | -454% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,503 | -€47,596 | -€24,093 | -103% |
| Amounts payable | 17/49 | €173,006 | €126,530 | -€46,476 | -26.9% |
| Amounts payable after more than one year | 17 | €124,127 | €64,034 | -€60,093 | -48.4% |
| Financial debts | 170/4 | €124,127 | €64,034 | -€60,093 | -48.4% |
| Amounts payable within one year | 42/48 | €48,880 | €61,741 | +€12,862 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | - | €20,357 | +€20,357 | |
| Financial debts | 43 | €12,143 | €6,428 | -€5,714 | -47.1% |
| Credit institutions | 430/8 | €12,143 | €6,428 | -€5,714 | -47.1% |
| Trade debts | 44 | €13,417 | €1,607 | -€11,809 | -88.0% |
| Suppliers | 440/4 | €13,417 | €1,607 | -€11,809 | -88.0% |
| Advances received on contracts in progress | 46 | €14,466 | €1,473 | -€12,993 | -89.8% |
| Taxes, remuneration and social security | 45 | €4,691 | €490 | -€4,201 | -89.6% |
| Taxes | 450/3 | €1,192 | €490 | -€702 | -58.9% |
| Remuneration and social security | 454/9 | €3,499 | €0 | -€3,499 | -100% |
| Other amounts payable | 47/48 | €4,164 | €31,385 | +€27,221 | +654% |
| Accrued charges and deferred income | 492/3 | - | €755 | +€755 | |
| Remuneration, social security and pensions | 62 | €1,595 | - | -€1,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,641 | €18,773 | -€1,868 | -9.0% |
| Other operating charges | 640/8 | €1,587 | €13,179 | +€11,592 | +731% |
| Gross operating margin | 9900 | €32,472 | €20,492 | -€11,979 | -36.9% |
| Operating profit (loss) | 9901 | €8,650 | -€11,460 | -€20,109 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €3,227 | €2,301 | -€926 | -28.7% |
| Recurring financial charges | 65 | €3,227 | €2,301 | -€926 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €5,423 | -€13,759 | -€19,182 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €5,423 | -€13,759 | -€19,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,423 | -€13,759 | -€19,182 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.