J.B. LEMAIRE: what changed
J.B. LEMAIRE
Largest movements
- Cash +€17,230
up €17,230 (+24,587%), from €70 to €17,300
mainly Net result for the year (+€24,300) and Tax, wage and social debts (+€4,426)
- Receivables within one year +€1,260
up €1,260 (+56.1%), from €2,248 to €3,508
of which Other amounts receivable: +€3,383
- Tangible fixed assets +€982
up €982 (+496%), from €198 to €1,180
- Deferred charges and accrued income +€231
new in 2025: €231
- Profit (loss) carried forward +€24,300
up €24,300, from -€12,398 to €11,902
- Other debts -€9,117
down €9,117 (-94.4%), from €9,662 to €545
- Tax, wage and social debts +€4,426
new in 2025: €4,426
- Gross operating margin +€37,396
up €37,396, from -€6,668 to €30,727
- Taxes +€3,726
new in 2025: €3,726
- Other operating charges +€2,136
new in 2025: €2,136
- Financial income +€352
new in 2025: €352
- Financial charges +€347
up €347 (+254%), from €136 to €483
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 | €2,516 | €22,220 | +€19,703 | +783% |
| Fixed assets | 21/28 | €198 | €1,180 | +€982 | +496% |
| Tangible fixed assets | 22/27 | €198 | €1,180 | +€982 | +496% |
| Furniture and vehicles | 24 | €198 | €1,180 | +€982 | +496% |
| Current assets | 29/58 | €2,318 | €21,040 | +€18,721 | +808% |
| Amounts receivable within one year | 40/41 | €2,248 | €3,508 | +€1,260 | +56.1% |
| Trade receivables | 40 | €2,123 | - | -€2,123 | |
| Other amounts receivable | 41 | €125 | €3,508 | +€3,383 | +2,702% |
| Cash at bank and in hand | 54/58 | €70 | €17,300 | +€17,230 | +24,587% |
| Deferred charges and accrued income | 490/1 | - | €231 | +€231 | |
| Total equity and liabilities | 10/49 | €2,516 | €22,220 | +€19,703 | +783% |
| Equity | 10/15 | -€7,398 | €16,902 | +€24,300 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,398 | €11,902 | +€24,300 | |
| Amounts payable | 17/49 | €9,914 | €5,317 | -€4,596 | -46.4% |
| Amounts payable within one year | 42/48 | €9,914 | €5,317 | -€4,596 | -46.4% |
| Trade debts | 44 | €252 | €346 | +€94 | +37.2% |
| Suppliers | 440/4 | €252 | €346 | +€94 | +37.2% |
| Taxes, remuneration and social security | 45 | - | €4,426 | +€4,426 | |
| Taxes | 450/3 | - | €4,426 | +€4,426 | |
| Other amounts payable | 47/48 | €9,662 | €545 | -€9,117 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €434 | +€191 | +78.4% |
| Other operating charges | 640/8 | - | €2,136 | +€2,136 | |
| Gross operating margin | 9900 | -€6,668 | €30,727 | +€37,396 | |
| Operating profit (loss) | 9901 | -€6,912 | €28,157 | +€35,069 | |
| Financial income | 75/76B | - | €352 | +€352 | |
| Recurring financial income | 75 | - | €352 | +€352 | |
| Financial charges | 65/66B | €136 | €483 | +€347 | +254% |
| Recurring financial charges | 65 | €136 | €483 | +€347 | +254% |
| Profit (loss) for the period before taxes | 9903 | -€7,048 | €28,026 | +€35,074 | |
| Income taxes | 67/77 | - | €3,726 | +€3,726 | |
| Profit (loss) for the period | 9904 | -€7,048 | €24,300 | +€31,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,048 | €24,300 | +€31,348 |
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 1 November 2026 via checked.be.