LEM-TECH: 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.
LEM-TECH
Largest movements
- Cash +€31,027
up €31,027 (+49.0%), from €63,299 to €94,327
mainly Net result for the year (+€28,999) and Receivables within one year (+€8,800)
- Current investments +€13,000
up €13,000 (+10.1%), from €128,615 to €141,615
- Receivables within one year -€8,800
down €8,800 (-50.3%), from €17,500 to €8,700
of which Trade receivables: -€8,886
- Tangible fixed assets -€5,961
down €5,961 (-93.0%), from €6,410 to €449
- Reserves +€26,000
up €26,000 (+23.2%), from €111,860 to €137,860
- Other debts -€4,143
down €4,143 (-7.5%), from €55,223 to €51,080
- Profit (loss) carried forward +€2,999
up €2,999 (+14.2%), from €21,085 to €24,084
- Financial income +€4,025
new in 2025: €4,025
- Gross operating margin +€1,874
up €1,874 (+4.3%), from €43,649 to €45,523
- Taxes +€1,688
up €1,688 (+15.8%), from €10,696 to €12,384
- Other operating charges +€900
up €900 (+72.1%), from €1,249 to €2,149
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €219,677 | €247,633 | +€27,956 | +12.7% |
| Fixed assets | 21/28 | €6,410 | €449 | -€5,961 | -93.0% |
| Tangible fixed assets | 22/27 | €6,410 | €449 | -€5,961 | -93.0% |
| Furniture and vehicles | 24 | €6,410 | €449 | -€5,961 | -93.0% |
| Current assets | 29/58 | €213,267 | €247,185 | +€33,917 | +15.9% |
| Stocks and contracts in progress | 3 | €3,391 | €2,543 | -€848 | -25.0% |
| Stocks | 30/36 | €3,391 | €2,543 | -€848 | -25.0% |
| Amounts receivable within one year | 40/41 | €17,500 | €8,700 | -€8,800 | -50.3% |
| Trade receivables | 40 | €8,886 | - | -€8,886 | |
| Other amounts receivable | 41 | €8,614 | €8,700 | +€86 | +1.0% |
| Current investments | 50/53 | €128,615 | €141,615 | +€13,000 | +10.1% |
| Cash at bank and in hand | 54/58 | €63,299 | €94,327 | +€31,027 | +49.0% |
| Deferred charges and accrued income | 490/1 | €462 | - | -€462 | |
| Total equity and liabilities | 10/49 | €219,677 | €247,633 | +€27,956 | +12.7% |
| Equity | 10/15 | €151,545 | €180,544 | +€28,999 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,860 | €137,860 | +€26,000 | +23.2% |
| Distributable reserves | 133 | €111,860 | €137,860 | +€26,000 | +23.2% |
| Profit (loss) carried forward | 14 | €21,085 | €24,084 | +€2,999 | +14.2% |
| Amounts payable | 17/49 | €68,132 | €67,089 | -€1,043 | -1.5% |
| Amounts payable within one year | 42/48 | €68,132 | €67,089 | -€1,043 | -1.5% |
| Trade debts | 44 | €519 | €1,336 | +€817 | +157.4% |
| Suppliers | 440/4 | €519 | €1,336 | +€817 | +157.4% |
| Taxes, remuneration and social security | 45 | €12,390 | €14,673 | +€2,284 | +18.4% |
| Taxes | 450/3 | €12,390 | €14,673 | +€2,284 | +18.4% |
| Other amounts payable | 47/48 | €55,223 | €51,080 | -€4,143 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,961 | €5,961 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,249 | €2,149 | +€900 | +72.1% |
| Gross operating margin | 9900 | €43,649 | €45,523 | +€1,874 | +4.3% |
| Operating profit (loss) | 9901 | €36,439 | €37,413 | +€974 | +2.7% |
| Financial income | 75/76B | - | €4,025 | +€4,025 | |
| Recurring financial income | 75 | - | €4,025 | +€4,025 | |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.6% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €36,380 | €41,383 | +€5,003 | +13.8% |
| Income taxes | 67/77 | €10,696 | €12,384 | +€1,688 | +15.8% |
| Profit (loss) for the period | 9904 | €25,684 | €28,999 | +€3,315 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,684 | €28,999 | +€3,315 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.