L. LEMMENS: what changed
What changed
L. LEMMENS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€71,183
2025 · €4,294+€66,889
Equity
€897,652
2025 · €826,469+€71,183
Cash
€6,213
2025 · €20,248-€14,035
Balance sheet total
€2.1m
2025 · €2.9m-€730,836
Largest movements
Assets
- Receivables within one year -€657,870
down €657,870 (-43.3%), from €1.5m to €861,227
of which Other amounts receivable: -€647,427
- Tangible fixed assets -€53,162
down €53,162 (-5.1%), from €1.0m to €986,244
of which Land and buildings: -€52,551
Equity and liabilities
- Short-term financial debts -€717,946
no longer reported in 2026 (was €717,946)
- Debts after one year -€89,706
down €89,706 (-8.6%), from €1.0m to €948,106
- Reserves +€71,183
up €71,183 (+8.8%), from €807,869 to €879,052
of which Distributable reserves: +€71,183
Income statement
- Financial income +€71,652
up €71,652 (+220%), from €32,561 to €104,213
- Provisions +€26,418
no longer reported in 2026 (was -€26,418)
- Depreciation -€17,852
down €17,852 (-25.1%), from €71,014 to €53,162
- Gross operating margin +€6,657
up €6,657 (+9.6%), from €69,530 to €76,187
- Financial charges +€2,760
up €2,760 (+6.9%), from €40,008 to €42,768
Change in the result, 2025 to 2026
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 2025
€4,294
Gross operating margin
+€6,657
Depreciation
+€17,852
Provisions
-€26,418
Other operating charges
+€1,208
Financial income
+€71,652
Financial charges
-€2,760
Taxes
-€1,302
Result 2026
€71,183
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€798,084
Investment
€0
Financing
-€812,119
Cash 2025
€20,248
From operations (derived)
+€798,084
Net result for the year
+€71,183
Depreciation
+€53,162
Receivables within one year
+€657,870
Deferred charges and accrued income
+€5,768
Smaller working-capital items
+€1,702
Tax, wage and social debts
-€6,831
Other debts
+€15,230
Financing
-€812,119
Debts after one year
-€89,706
Current portion of long-term debt
-€4,467
Short-term financial debts
-€717,946
Cash 2026
€6,213
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,862,624 | €2,131,788 | -€730,836 | -25.5% |
| Fixed assets | 21/28 | €1,314,405 | €1,261,244 | -€53,162 | -4.0% |
| Tangible fixed assets | 22/27 | €1,039,405 | €986,244 | -€53,162 | -5.1% |
| Land and buildings | 22 | €1,038,193 | €985,642 | -€52,551 | -5.1% |
| Furniture and vehicles | 24 | €1,212 | €601 | -€611 | -50.4% |
| Financial fixed assets | 28 | €275,000 | €275,000 | = | 0.0% |
| Current assets | 29/58 | €1,548,219 | €870,545 | -€677,674 | -43.8% |
| Amounts receivable within one year | 40/41 | €1,519,097 | €861,227 | -€657,870 | -43.3% |
| Trade receivables | 40 | €10,444 | - | -€10,444 | |
| Other amounts receivable | 41 | €1,508,654 | €861,227 | -€647,427 | -42.9% |
| Cash at bank and in hand | 54/58 | €20,248 | €6,213 | -€14,035 | -69.3% |
| Deferred charges and accrued income | 490/1 | €8,873 | €3,105 | -€5,768 | -65.0% |
| Total equity and liabilities | 10/49 | €2,862,624 | €2,131,788 | -€730,836 | -25.5% |
| Equity | 10/15 | €826,469 | €897,652 | +€71,183 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €807,869 | €879,052 | +€71,183 | +8.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €453,021 | €453,021 | = | 0.0% |
| Distributable reserves | 133 | €352,989 | €424,171 | +€71,183 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €151,007 | €151,007 | = | 0.0% |
| Deferred taxes | 168 | €151,007 | €151,007 | = | 0.0% |
| Amounts payable | 17/49 | €1,885,148 | €1,083,130 | -€802,018 | -42.5% |
| Amounts payable after more than one year | 17 | €1,037,812 | €948,106 | -€89,706 | -8.6% |
| Financial debts | 170/4 | €1,037,812 | €948,106 | -€89,706 | -8.6% |
| Amounts payable within one year | 42/48 | €846,195 | €132,445 | -€713,749 | -84.3% |
| Current portion of amounts payable after more than one year | 42 | €105,656 | €101,189 | -€4,467 | -4.2% |
| Financial debts | 43 | €717,946 | - | -€717,946 | |
| Credit institutions | 430/8 | €717,946 | - | -€717,946 | |
| Trade debts | 44 | €982 | €1,247 | +€265 | +27.0% |
| Suppliers | 440/4 | €982 | €1,247 | +€265 | +27.0% |
| Taxes, remuneration and social security | 45 | €6,831 | - | -€6,831 | |
| Taxes | 450/3 | €6,831 | - | -€6,831 | |
| Other amounts payable | 47/48 | €14,780 | €30,010 | +€15,230 | +103% |
| Accrued charges and deferred income | 492/3 | €1,141 | €2,579 | +€1,437 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,014 | €53,162 | -€17,852 | -25.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€26,418 | - | +€26,418 | |
| Other operating charges | 640/8 | €8,134 | €6,926 | -€1,208 | -14.9% |
| Gross operating margin | 9900 | €69,530 | €76,187 | +€6,657 | +9.6% |
| Operating profit (loss) | 9901 | €16,800 | €16,099 | -€701 | -4.2% |
| Financial income | 75/76B | €32,561 | €104,213 | +€71,652 | +220% |
| Recurring financial income | 75 | €32,561 | €104,213 | +€71,652 | +220% |
| Financial charges | 65/66B | €40,008 | €42,768 | +€2,760 | +6.9% |
| Recurring financial charges | 65 | €40,008 | €42,768 | +€2,760 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €9,353 | €77,544 | +€68,191 | +729% |
| Income taxes | 67/77 | €5,059 | €6,361 | +€1,302 | +25.7% |
| Profit (loss) for the period | 9904 | €4,294 | €71,183 | +€66,889 | +1,558% |
| Profit (loss) for the period to be appropriated | 9905 | €4,294 | €71,183 | +€66,889 | +1,558% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.