H. Lemenu: what changed
Two fiscal 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.
What changed
H. Lemenu
NACE 95.316, Washing and cleaning of motor vehicles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€94,164
2024 · €98,278-€4,113
Equity
€1.1m
2024 · €1.1m+€14,164
Cash
€87,830
2024 · €41,097+€46,733
Balance sheet total
€2.7m
2024 · €2.7m+€61,217
Largest movements
Assets
- Cash +€46,733
up €46,733 (+113.7%), from €41,097 to €87,830
mainly Other debts (+€127,648) and Depreciation (+€103,077)
Equity and liabilities
- Other debts +€127,648
up €127,648 (+16.2%), from €787,038 to €914,686
- Debts after one year -€80,000
down €80,000 (-11.9%), from €673,333 to €593,333
Income statement
- Gross operating margin -€35,544
down €35,544 (-12.2%), from €290,503 to €254,959
- Depreciation -€33,296
down €33,296 (-24.4%), from €136,373 to €103,077
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.
Result 2024
€98,278
Gross operating margin
-€35,544
Depreciation
+€33,296
Other operating charges
-€2,842
Financial charges
+€745
Taxes
+€232
Result 2025
€94,164
Cash bridge derived
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.
From operations
+€308,733
Investment
-€102,000
Financing
-€160,000
Cash 2024
€41,097
From operations (derived)
+€308,733
Net result for the year
+€94,164
Depreciation
+€103,077
Stocks and contracts
+€156
Receivables within one year
-€16,922
Deferred charges and accrued income
+€1,204
Trade debts
-€504
Tax, wage and social debts
-€1,553
Other debts
+€127,648
Accrued charges and deferred income
+€1,462
Investment (derived)
-€102,000
Investment in fixed assets (net)
-€102,000
Financing
-€160,000
Debts after one year
-€80,000
Contributions, distributions and other
-€80,000
Cash 2025
€87,830
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,664,879 | €2,726,097 | +€61,217 | +2.3% |
| Fixed assets | 21/28 | €2,588,591 | €2,587,514 | -€1,077 | 0.0% |
| Tangible fixed assets | 22/27 | €1,605,512 | €1,604,435 | -€1,077 | -0.1% |
| Land and buildings | 22 | €1,580,534 | €1,491,643 | -€88,891 | -5.6% |
| Plant, machinery and equipment | 23 | €24,978 | €112,792 | +€87,814 | +351.6% |
| Financial fixed assets | 28 | €983,079 | €983,079 | = | 0.0% |
| Current assets | 29/58 | €76,289 | €138,583 | +€62,294 | +81.7% |
| Stocks and contracts in progress | 3 | €4,786 | €4,630 | -€156 | -3.3% |
| Stocks | 30/36 | €4,786 | €4,630 | -€156 | -3.3% |
| Amounts receivable within one year | 40/41 | €17,001 | €33,923 | +€16,922 | +99.5% |
| Trade receivables | 40 | €16,261 | €23,868 | +€7,607 | +46.8% |
| Other amounts receivable | 41 | €740 | €10,054 | +€9,314 | +1258.9% |
| Cash at bank and in hand | 54/58 | €41,097 | €87,830 | +€46,733 | +113.7% |
| Deferred charges and accrued income | 490/1 | €13,405 | €12,201 | -€1,204 | -9.0% |
| Total equity and liabilities | 10/49 | €2,664,879 | €2,726,097 | +€61,217 | +2.3% |
| Equity | 10/15 | €1,057,654 | €1,071,818 | +€14,164 | +1.3% |
| Contributions | 10/11 | €531,721 | €531,721 | = | 0.0% |
| Capital | 10 | €531,721 | €531,721 | = | 0.0% |
| Issued capital | 100 | €531,721 | €531,721 | = | 0.0% |
| Reserves | 13 | €525,934 | €540,098 | +€14,164 | +2.7% |
| Non-distributable reserves | 130/1 | €45,959 | €51,667 | +€5,708 | +12.4% |
| Legal reserve | 130 | €30,730 | €36,438 | +€5,708 | +18.6% |
| Reserves not available under the articles | 1311 | €15,229 | €15,229 | = | 0.0% |
| Distributable reserves | 133 | €479,974 | €488,430 | +€8,456 | +1.8% |
| Amounts payable | 17/49 | €1,607,225 | €1,654,278 | +€47,053 | +2.9% |
| Amounts payable after more than one year | 17 | €673,333 | €593,333 | -€80,000 | -11.9% |
| Financial debts | 170/4 | €673,333 | €593,333 | -€80,000 | -11.9% |
| Amounts payable within one year | 42/48 | €887,056 | €1,012,647 | +€125,591 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €14,409 | €13,905 | -€504 | -3.5% |
| Suppliers | 440/4 | €14,409 | €13,905 | -€504 | -3.5% |
| Taxes, remuneration and social security | 45 | €5,610 | €4,056 | -€1,553 | -27.7% |
| Taxes | 450/3 | €5,610 | €4,056 | -€1,553 | -27.7% |
| Other amounts payable | 47/48 | €787,038 | €914,686 | +€127,648 | +16.2% |
| Accrued charges and deferred income | 492/3 | €46,836 | €48,298 | +€1,462 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,373 | €103,077 | -€33,296 | -24.4% |
| Other operating charges | 640/8 | €20,523 | €23,365 | +€2,842 | +13.8% |
| Gross operating margin | 9900 | €290,503 | €254,959 | -€35,544 | -12.2% |
| Operating profit (loss) | 9901 | €133,607 | €128,517 | -€5,090 | -3.8% |
| Financial charges | 65/66B | €33,724 | €32,980 | -€745 | -2.2% |
| Recurring financial charges | 65 | €33,724 | €32,980 | -€745 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €99,882 | €95,537 | -€4,345 | -4.4% |
| Income taxes | 67/77 | €1,605 | €1,373 | -€232 | -14.4% |
| Profit (loss) for the period | 9904 | €98,278 | €94,164 | -€4,113 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,278 | €94,164 | -€4,113 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.