ERNOTTE-LEMOINE: what changed
ERNOTTE-LEMOINE
Largest movements
- Tangible fixed assets -€7,218
down €7,218 (-59.8%), from €12,060 to €4,842
of which Plant, machinery and equipment: -€6,450
- Deferred charges and accrued income -€3,718
down €3,718 (-68.8%), from €5,405 to €1,687
- Cash -€3,107
down €3,107 (-9.9%), from €31,509 to €28,402
mainly Net result for the year (-€6,952) and Accrued charges and deferred income (-€3,380)
- Receivables within one year +€1,384
up €1,384 (+11.5%), from €12,010 to €13,394
of which Other amounts receivable: +€2,097
- Profit (loss) carried forward -€6,952
down €6,952, from €3,854 to -€3,098
- Accrued charges and deferred income -€3,380
down €3,380 (-100%), from €3,380 to €0
- Trade debts -€3,146
down €3,146 (-71.3%), from €4,412 to €1,266
- Tax, wage and social debts +€819
up €819 (+17.5%), from €4,665 to €5,484
of which Remuneration and social security: +€757
- Gross operating margin -€23,483
down €23,483 (-40.1%), from €58,564 to €35,081
- Depreciation -€1,198
down €1,198 (-14.2%), from €8,416 to €7,218
- Taxes -€1,145
down €1,145 (-100%), from €1,145 to €0
Change in the result, 2024 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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,984 | €48,325 | -€12,659 | -20.8% |
| Fixed assets | 21/28 | €12,060 | €4,842 | -€7,218 | -59.8% |
| Tangible fixed assets | 22/27 | €12,060 | €4,842 | -€7,218 | -59.8% |
| Land and buildings | 22 | €764 | €664 | -€101 | -13.2% |
| Plant, machinery and equipment | 23 | €9,471 | €3,022 | -€6,450 | -68.1% |
| Furniture and vehicles | 24 | €1,824 | €1,157 | -€667 | -36.6% |
| Current assets | 29/58 | €48,924 | €43,483 | -€5,442 | -11.1% |
| Amounts receivable within one year | 40/41 | €12,010 | €13,394 | +€1,384 | +11.5% |
| Trade receivables | 40 | €8,118 | €7,405 | -€713 | -8.8% |
| Other amounts receivable | 41 | €3,893 | €5,989 | +€2,097 | +53.9% |
| Cash at bank and in hand | 54/58 | €31,509 | €28,402 | -€3,107 | -9.9% |
| Deferred charges and accrued income | 490/1 | €5,405 | €1,687 | -€3,718 | -68.8% |
| Total equity and liabilities | 10/49 | €60,984 | €48,325 | -€12,659 | -20.8% |
| Equity | 10/15 | €8,854 | €1,902 | -€6,952 | -78.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,854 | -€3,098 | -€6,952 | |
| Amounts payable | 17/49 | €52,130 | €46,423 | -€5,707 | -10.9% |
| Amounts payable within one year | 42/48 | €48,750 | €46,423 | -€2,327 | -4.8% |
| Trade debts | 44 | €4,412 | €1,266 | -€3,146 | -71.3% |
| Suppliers | 440/4 | €4,412 | €1,266 | -€3,146 | -71.3% |
| Taxes, remuneration and social security | 45 | €4,665 | €5,484 | +€819 | +17.5% |
| Taxes | 450/3 | €1,145 | €1,207 | +€62 | +5.4% |
| Remuneration and social security | 454/9 | €3,520 | €4,278 | +€757 | +21.5% |
| Other amounts payable | 47/48 | €39,672 | €39,672 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,380 | €0 | -€3,380 | -100% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €34,342 | €34,345 | +€3 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,416 | €7,218 | -€1,198 | -14.2% |
| Other operating charges | 640/8 | €288 | €518 | +€229 | +79.6% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €58,564 | €35,081 | -€23,483 | -40.1% |
| Operating profit (loss) | 9901 | €15,518 | -€7,126 | -€22,644 | |
| Financial income | 75/76B | - | €397 | +€397 | |
| Recurring financial income | 75 | - | €397 | +€397 | |
| Financial charges | 65/66B | €242 | €223 | -€19 | -7.8% |
| Recurring financial charges | 65 | €242 | €223 | -€19 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €15,277 | -€6,952 | -€22,229 | |
| Income taxes | 67/77 | €1,145 | €0 | -€1,145 | -100% |
| Profit (loss) for the period | 9904 | €14,131 | -€6,952 | -€21,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,131 | -€6,952 | -€21,083 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.