L.E.M.Y. FOOD: what changed
What changed
L.E.M.Y. FOOD
filed annual accounts (NBB)
Net result for the year
€4,486
2024 · €16,342-€11,856
Equity
€262,171
2024 · €257,685+€4,486
Cash
€111,692
2024 · €144,402-€32,710
Balance sheet total
€495,085
2024 · €544,537-€49,452
Largest movements
Assets
- Cash -€32,710
down €32,710 (-22.7%), from €144,402 to €111,692
mainly Other debts (-€29,031) and Debts after one year (-€28,822)
- Tangible fixed assets -€17,865
down €17,865 (-4.5%), from €395,253 to €377,388
of which Land and buildings: -€23,706
Equity and liabilities
- Other debts -€29,031
down €29,031 (-25.5%), from €113,814 to €84,783
- Debts after one year -€28,822
down €28,822 (-30.0%), from €96,004 to €67,183
- Profit (loss) carried forward +€5,464
up €5,464 (+5.9%), from €92,062 to €97,526
Income statement
- Financial income -€6,500
down €6,500 (-100.0%), from €6,500 to €0
- Gross operating margin -€4,854
down €4,854 (-8.9%), from €54,827 to €49,973
- Taxes +€1,647
new in 2025: €1,647
- Depreciation -€1,085
down €1,085 (-3.7%), from €29,683 to €28,597
- Financial charges +€999
up €999 (+16.0%), from €6,259 to €7,257
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.
Result 2024
€16,342
Gross operating margin
-€4,854
Depreciation
+€1,085
Other operating charges
+€889
Financial income
-€6,500
Financial charges
-€999
Taxes
-€1,647
Deferred taxes and other
+€168
Result 2025
€4,486
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3,543
Investment
-€10,733
Financing
-€25,520
Cash 2024
€144,402
From operations (derived)
+€3,543
Net result for the year
+€4,486
Depreciation
+€28,597
Deferred charges and accrued income
-€1,123
Provisions
-€326
Trade debts
-€715
Tax, wage and social debts
+€1,647
Other debts
-€29,031
Accrued charges and deferred income
+€8
Investment (derived)
-€10,733
Investment in fixed assets (net)
-€10,733
Financing
-€25,520
Debts after one year
-€28,822
Current portion of long-term debt
+€4,990
Short-term financial debts
-€1,689
Cash 2025
€111,692
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,537 | €495,085 | -€49,452 | -9.1% |
| Fixed assets | 21/28 | €396,868 | €379,003 | -€17,865 | -4.5% |
| Tangible fixed assets | 22/27 | €395,253 | €377,388 | -€17,865 | -4.5% |
| Land and buildings | 22 | €393,994 | €370,288 | -€23,706 | -6.0% |
| Furniture and vehicles | 24 | €1,258 | €1,101 | -€157 | -12.5% |
| Other tangible fixed assets | 26 | - | €5,999 | +€5,999 | |
| Financial fixed assets | 28 | €1,616 | €1,616 | = | 0.0% |
| Current assets | 29/58 | €147,669 | €116,082 | -€31,587 | -21.4% |
| Cash at bank and in hand | 54/58 | €144,402 | €111,692 | -€32,710 | -22.7% |
| Deferred charges and accrued income | 490/1 | €3,267 | €4,390 | +€1,123 | +34.4% |
| Total equity and liabilities | 10/49 | €544,537 | €495,085 | -€49,452 | -9.1% |
| Equity | 10/15 | €257,685 | €262,171 | +€4,486 | +1.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €103,649 | €102,671 | -€978 | -0.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €97,452 | €96,474 | -€978 | -1.0% |
| Profit (loss) carried forward | 14 | €92,062 | €97,526 | +€5,464 | +5.9% |
| Provisions and deferred taxes | 16 | €32,484 | €32,158 | -€326 | -1.0% |
| Deferred taxes | 168 | €32,484 | €32,158 | -€326 | -1.0% |
| Amounts payable | 17/49 | €254,368 | €200,756 | -€53,612 | -21.1% |
| Amounts payable after more than one year | 17 | €96,004 | €67,183 | -€28,822 | -30.0% |
| Financial debts | 170/4 | €96,004 | €67,183 | -€28,822 | -30.0% |
| Amounts payable within one year | 42/48 | €155,589 | €130,791 | -€24,798 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €23,831 | €28,822 | +€4,990 | +20.9% |
| Financial debts | 43 | €13,914 | €12,225 | -€1,689 | -12.1% |
| Credit institutions | 430/8 | €13,914 | €12,225 | -€1,689 | -12.1% |
| Trade debts | 44 | €4,031 | €3,315 | -€715 | -17.7% |
| Suppliers | 440/4 | €4,031 | €3,315 | -€715 | -17.7% |
| Taxes, remuneration and social security | 45 | - | €1,647 | +€1,647 | |
| Taxes | 450/3 | - | €1,647 | +€1,647 | |
| Other amounts payable | 47/48 | €113,814 | €84,783 | -€29,031 | -25.5% |
| Accrued charges and deferred income | 492/3 | €2,774 | €2,783 | +€8 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,683 | €28,597 | -€1,085 | -3.7% |
| Other operating charges | 640/8 | €9,202 | €8,312 | -€889 | -9.7% |
| Gross operating margin | 9900 | €54,827 | €49,973 | -€4,854 | -8.9% |
| Operating profit (loss) | 9901 | €15,943 | €13,064 | -€2,879 | -18.1% |
| Financial income | 75/76B | €6,500 | €0 | -€6,500 | -100.0% |
| Recurring financial income | 75 | €6,500 | €0 | -€6,500 | -100.0% |
| Financial charges | 65/66B | €6,259 | €7,257 | +€999 | +16.0% |
| Recurring financial charges | 65 | €6,259 | €7,257 | +€999 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €16,184 | €5,807 | -€10,378 | -64.1% |
| Transfer from deferred taxes | 780 | €158 | €326 | +€168 | +106% |
| Income taxes | 67/77 | - | €1,647 | +€1,647 | |
| Profit (loss) for the period | 9904 | €16,342 | €4,486 | -€11,856 | -72.6% |
| Transfer from tax-exempt reserves | 789 | €474 | €978 | +€504 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €16,817 | €5,464 | -€11,353 | -67.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.