Lalemant: what changed
Two financial 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
Lalemant
NACE 52.250, Logistics services
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€344,522
2023 · €2.7m-€2.3m
Equity
€6.3m
2023 · €8.4m-€2.2m
Cash
€514,841
2023 · €3.3m-€2.8m
Balance sheet total
€16.2m
2023 · €19.2m-€3.0m
Largest movements
Assets
- Cash -€2.8m
down €2.8m (-84.3%), from €3.3m to €514,841
mainly Contributions, distributions and other (-€2.5m) and Debts after one year (-€685,118)
- Receivables after one year -€569,708
down €569,708 (-7.5%), from €7.6m to €7.1m
of which Trade receivables: -€529,708
- Receivables within one year +€321,262
up €321,262 (+7.8%), from €4.1m to €4.5m
of which Other amounts receivable: +€1.2m
- Tangible fixed assets -€242,492
down €242,492 (-32.9%), from €736,037 to €493,545
of which Furniture and vehicles: -€228,479
- Formation expenses +€230,512
new in 2024: €230,512
Equity and liabilities
- Reserves -€2.1m
down €2.1m (-25.3%), from €8.3m to €6.2m
of which Distributable reserves: -€2.1m
- Trade debts +€907,364
up €907,364 (+49.7%), from €1.8m to €2.7m
- Debts after one year -€685,118
down €685,118 (-10.7%), from €6.4m to €5.7m
of which Trade debts: -€685,118
- Tax, wage and social debts -€645,767
down €645,767 (-55.1%), from €1.2m to €526,302
of which Taxes: -€399,174
- Accrued charges and deferred income -€306,166
down €306,166 (-47.0%), from €651,743 to €345,577
Income statement
- Turnover -€21.2m
down €21.2m (-35.0%), from €60.5m to €39.3m
- Goods and materials -€18.9m
down €18.9m (-35.5%), from €53.3m to €34.4m
- Financial charges +€1.7m
up €1.7m (+1,099%), from €155,597 to €1.9m
of which Non-recurring financial charges: +€1.7m
- Staff costs -€1.5m
down €1.5m (-38.2%), from €3.8m to €2.4m
- Services and other goods +€1.2m
up €1.2m (+104%), from €1.2m to €2.4m
From the 2023 result to the 2024 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 2023
€2.7m
Turnover
-€21.2m
Other operating income
-€266,407
Goods and materials
+€18.9m
Services and other goods
-€1.2m
Staff costs
+€1.5m
Depreciation
-€15,945
Write-downs
-€82,754
Other operating charges
+€126,593
Other operating items
-€50,166
Financial income
+€1.1m
Financial charges
-€1.7m
Taxes
+€612,875
Result 2024
€344,522
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€411,590
Investment
+€17,635
Financing
-€3.2m
Cash 2023
€3.3m
From operations (derived)
+€411,590
Net result for the year
+€344,522
Depreciation
+€108,811
Receivables after one year
+€569,708
Receivables within one year
-€321,262
Deferred charges and accrued income
-€145,620
Trade debts
+€907,364
Tax, wage and social debts
-€645,767
Other debts
-€100,000
Accrued charges and deferred income
-€306,166
Investment (derived)
+€17,635
Investment in fixed assets (net)
+€17,635
Financing
-€3.2m
Debts after one year
-€685,118
Contributions, distributions and other
-€2.5m
Cash 2024
€514,841
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,178,150 | €16,192,984 | -€3.0m | -15.6% |
| Formation expenses | 20 | - | €230,512 | +€230,512 | |
| Fixed assets | 21/28 | €1,978,090 | €1,621,132 | -€356,958 | -18.0% |
| Intangible fixed assets | 21 | €38,533 | €21,278 | -€17,256 | -44.8% |
| Tangible fixed assets | 22/27 | €736,037 | €493,545 | -€242,492 | -32.9% |
| Plant, machinery and equipment | 23 | €37,896 | €32,615 | -€5,282 | -13.9% |
| Furniture and vehicles | 24 | €410,870 | €182,390 | -€228,479 | -55.6% |
| Other tangible fixed assets | 26 | €287,271 | €278,540 | -€8,731 | -3.0% |
| Financial fixed assets | 28 | €1,203,520 | €1,106,309 | -€97,211 | -8.1% |
| Affiliated companies | 280/1 | €1,200,836 | €1,102,375 | -€98,461 | -8.2% |
| Participating interests | 280 | €1,200,836 | €1,102,375 | -€98,461 | -8.2% |
| Other financial fixed assets | 284/8 | €2,684 | €3,934 | +€1,250 | +46.6% |
| Amounts receivable and cash guarantees | 285/8 | €2,684 | €3,934 | +€1,250 | +46.6% |
| Current assets | 29/58 | €17,200,059 | €14,341,340 | -€2.9m | -16.6% |
| Amounts receivable after more than one year | 29 | €7,621,730 | €7,052,022 | -€569,708 | -7.5% |
| Trade receivables | 290 | €7,581,730 | €7,052,022 | -€529,708 | -7.0% |
| Other amounts receivable | 291 | €40,000 | €0 | -€40,000 | -100% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,131,804 | €4,453,066 | +€321,262 | +7.8% |
| Trade receivables | 40 | €3,510,087 | €2,585,217 | -€924,870 | -26.3% |
| Other amounts receivable | 41 | €621,717 | €1,867,849 | +€1.2m | +200% |
| Current investments | 50/53 | €1,440,994 | €1,440,994 | = | 0.0% |
| Own shares | 50 | €1,440,994 | €1,440,994 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,270,735 | €514,841 | -€2.8m | -84.3% |
| Deferred charges and accrued income | 490/1 | €734,797 | €880,417 | +€145,620 | +19.8% |
| Total equity and liabilities | 10/49 | €19,178,150 | €16,192,984 | -€3.0m | -15.6% |
| Equity | 10/15 | €8,407,943 | €6,252,465 | -€2.2m | -25.6% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €8,284,226 | €6,184,226 | -€2.1m | -25.3% |
| Non-distributable reserves | 130/1 | €1,584,226 | €1,584,226 | = | 0.0% |
| Legal reserve | 130 | €143,231 | €143,231 | = | 0.0% |
| Own shares acquired | 1312 | €1,440,994 | €1,440,994 | = | 0.0% |
| Distributable reserves | 133 | €6,700,000 | €4,600,000 | -€2.1m | -31.3% |
| Profit (loss) carried forward | 14 | €58,717 | €3,239 | -€55,478 | -94.5% |
| Amounts payable | 17/49 | €10,770,207 | €9,940,519 | -€829,687 | -7.7% |
| Amounts payable after more than one year | 17 | €6,421,032 | €5,735,914 | -€685,118 | -10.7% |
| Trade debts | 175 | €6,413,532 | €5,728,414 | -€685,118 | -10.7% |
| Suppliers | 1750 | €6,413,532 | €5,728,414 | -€685,118 | -10.7% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,697,431 | €3,859,028 | +€161,597 | +4.4% |
| Trade debts | 44 | €1,825,363 | €2,732,726 | +€907,364 | +49.7% |
| Suppliers | 440/4 | €1,825,363 | €2,732,726 | +€907,364 | +49.7% |
| Taxes, remuneration and social security | 45 | €1,172,068 | €526,302 | -€645,767 | -55.1% |
| Taxes | 450/3 | €549,743 | €150,569 | -€399,174 | -72.6% |
| Remuneration and social security | 454/9 | €622,326 | €375,733 | -€246,593 | -39.6% |
| Other amounts payable | 47/48 | €700,000 | €600,000 | -€100,000 | -14.3% |
| Accrued charges and deferred income | 492/3 | €651,743 | €345,577 | -€306,166 | -47.0% |
| Operating income | 70/76A | €61,040,865 | €39,588,366 | -€21.5m | -35.1% |
| Turnover | 70 | €60,524,015 | €39,338,541 | -€21.2m | -35.0% |
| Other operating income | 74 | €516,231 | €249,824 | -€266,407 | -51.6% |
| Non-recurring operating income | 76A | €619 | €0 | -€619 | -100% |
| Operating charges | 60/66A | €58,539,201 | €39,411,435 | -€19.1m | -32.7% |
| Goods for resale, raw materials and consumables | 60 | €53,312,541 | €34,401,299 | -€18.9m | -35.5% |
| Purchases | 600/8 | €53,312,541 | €34,401,299 | -€18.9m | -35.5% |
| Services and other goods | 61 | €1,164,673 | €2,381,074 | +€1.2m | +104% |
| Remuneration, social security and pensions | 62 | €3,808,261 | €2,353,681 | -€1.5m | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,866 | €108,811 | +€15,945 | +17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,387 | €87,141 | +€82,754 | +1,886% |
| Other operating charges | 640/8 | €135,342 | €8,749 | -€126,593 | -93.5% |
| Non-recurring operating charges | 66A | €21,133 | €70,680 | +€49,547 | +234% |
| Operating profit (loss) | 9901 | €2,501,663 | €176,931 | -€2.3m | -92.9% |
| Financial income | 75/76B | €949,816 | €2,066,025 | +€1.1m | +118% |
| Recurring financial income | 75 | €949,816 | €423,852 | -€525,964 | -55.4% |
| Income from financial fixed assets | 750 | €867,668 | €380,676 | -€486,992 | -56.1% |
| Income from current assets | 751 | €3,343 | €7,844 | +€4,500 | +135% |
| Other financial income | 752/9 | €78,805 | €35,332 | -€43,473 | -55.2% |
| Non-recurring financial income | 76B | - | €1,642,174 | +€1.6m | |
| Financial charges | 65/66B | €155,597 | €1,865,950 | +€1.7m | +1,099% |
| Recurring financial charges | 65 | €155,597 | €211,921 | +€56,324 | +36.2% |
| Debt charges | 650 | €1,173 | €10,568 | +€9,395 | +801% |
| Other financial charges | 652/9 | €154,424 | €201,353 | +€46,929 | +30.4% |
| Non-recurring financial charges | 66B | - | €1,654,029 | +€1.7m | |
| Profit (loss) for the period before taxes | 9903 | €3,295,882 | €377,007 | -€2.9m | -88.6% |
| Income taxes | 67/77 | €645,360 | €32,485 | -€612,875 | -95.0% |
| Taxes | 670/3 | €645,418 | €32,501 | -€612,918 | -95.0% |
| Tax adjustments and reversals of tax provisions | 77 | €58 | €15 | -€43 | -73.6% |
| Profit (loss) for the period | 9904 | €2,650,522 | €344,522 | -€2.3m | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,650,522 | €344,522 | -€2.3m | -87.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.