Dries 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.
Dries Lemmens
Largest movements
- Cash +€14,898
up €14,898 (+61.5%), from €24,239 to €39,137
mainly Receivables within one year (+€10,038) and Net result for the year (+€6,058)
- Receivables within one year -€10,038
down €10,038 (-70.0%), from €14,335 to €4,297
of which Trade receivables: -€6,541
- Tangible fixed assets +€3,204
up €3,204 (+1,748%), from €183 to €3,387
of which Furniture and vehicles: +€3,263
- Other debts +€3,123
new in 2025: €3,123
- Tax, wage and social debts +€1,957
up €1,957 (+26.4%), from €7,421 to €9,378
- Trade debts +€1,774
up €1,774 (+37.0%), from €4,790 to €6,564
- Reserves +€1,058
up €1,058 (+4.7%), from €22,435 to €23,494
- Gross operating margin -€5,763
down €5,763 (-37.3%), from €15,462 to €9,699
- Taxes -€1,203
down €1,203 (-38.3%), from €3,137 to €1,934
- Depreciation +€468
up €468 (+791%), from €59 to €527
- Financial charges -€211
down €211 (-25.0%), from €845 to €634
- Other operating charges -€189
down €189 (-25.6%), from €739 to €549
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 | €39,646 | €47,559 | +€7,913 | +20.0% |
| Fixed assets | 21/28 | €183 | €3,387 | +€3,204 | +1,748% |
| Tangible fixed assets | 22/27 | €183 | €3,387 | +€3,204 | +1,748% |
| Furniture and vehicles | 24 | - | €3,263 | +€3,263 | |
| Other tangible fixed assets | 26 | €183 | €124 | -€59 | -32.3% |
| Current assets | 29/58 | €39,463 | €44,172 | +€4,709 | +11.9% |
| Amounts receivable within one year | 40/41 | €14,335 | €4,297 | -€10,038 | -70.0% |
| Trade receivables | 40 | €10,772 | €4,231 | -€6,541 | -60.7% |
| Other amounts receivable | 41 | €3,563 | €66 | -€3,497 | -98.1% |
| Cash at bank and in hand | 54/58 | €24,239 | €39,137 | +€14,898 | +61.5% |
| Deferred charges and accrued income | 490/1 | €889 | €738 | -€151 | -17.0% |
| Total equity and liabilities | 10/49 | €39,646 | €47,559 | +€7,913 | +20.0% |
| Equity | 10/15 | €24,435 | €25,494 | +€1,058 | +4.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,435 | €23,494 | +€1,058 | +4.7% |
| Distributable reserves | 133 | €22,435 | €23,494 | +€1,058 | +4.7% |
| Amounts payable | 17/49 | €15,211 | €22,065 | +€6,854 | +45.1% |
| Amounts payable within one year | 42/48 | €12,211 | €19,065 | +€6,854 | +56.1% |
| Trade debts | 44 | €4,790 | €6,564 | +€1,774 | +37.0% |
| Suppliers | 440/4 | €4,790 | €6,564 | +€1,774 | +37.0% |
| Taxes, remuneration and social security | 45 | €7,421 | €9,378 | +€1,957 | +26.4% |
| Taxes | 450/3 | €7,421 | €9,378 | +€1,957 | +26.4% |
| Other amounts payable | 47/48 | - | €3,123 | +€3,123 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59 | €527 | +€468 | +791% |
| Other operating charges | 640/8 | €739 | €549 | -€189 | -25.6% |
| Gross operating margin | 9900 | €15,462 | €9,699 | -€5,763 | -37.3% |
| Operating profit (loss) | 9901 | €14,665 | €8,623 | -€6,042 | -41.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €845 | €634 | -€211 | -25.0% |
| Recurring financial charges | 65 | €845 | €634 | -€211 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €13,820 | €7,992 | -€5,827 | -42.2% |
| Income taxes | 67/77 | €3,137 | €1,934 | -€1,203 | -38.3% |
| Profit (loss) for the period | 9904 | €10,683 | €6,058 | -€4,625 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,683 | €6,058 | -€4,625 | -43.3% |
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.