LeMa Brothers: what changed
What changed
LeMa Brothers
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€6,281
2023 · €30,588-€24,308
Equity
€67,297
2023 · €60,017+€7,281
Cash
€21,746
2023 · €6,266+€15,480
Balance sheet total
€96,059
2023 · €72,437+€23,622
Largest movements
Assets
- Cash +€15,480
up €15,480 (+247%), from €6,266 to €21,746
mainly Trade debts (+€12,568) and Net result for the year (+€6,281)
- Tangible fixed assets +€6,933
up €6,933 (+89.9%), from €7,712 to €14,644
of which Furniture and vehicles: +€8,982
- Stocks and contracts +€2,348
up €2,348 (+335%), from €702 to €3,049
Equity and liabilities
- Trade debts +€12,568
up €12,568 (+316%), from €3,982 to €16,550
- Profit (loss) carried forward +€7,281
up €7,281 (+12.7%), from €57,517 to €64,797
- Tax, wage and social debts +€3,773
up €3,773 (+44.7%), from €8,438 to €12,211
of which Taxes: +€3,773
Income statement
- Gross operating margin -€20,036
down €20,036 (-27.2%), from €73,780 to €53,744
- Taxes +€8,444
new in 2024: €8,444
- Staff costs -€6,025
down €6,025 (-14.7%), from €40,940 to €34,915
- Financial income -€1,689
down €1,689 (-99.7%), from €1,694 to €5
Change in the result, 2023 to 2024
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 2023
€30,588
Gross operating margin
-€20,036
Staff costs
+€6,025
Depreciation
-€604
Other operating charges
-€75
Financial income
-€1,689
Financial charges
+€515
Taxes
-€8,444
Result 2024
€6,281
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,244
Investment
-€10,764
Financing
+€1,000
Cash 2023
€6,266
From operations (derived)
+€25,244
Net result for the year
+€6,281
Depreciation
+€4,035
Stocks and contracts
-€2,348
Receivables within one year
+€934
Trade debts
+€12,568
Tax, wage and social debts
+€3,773
Investment (derived)
-€10,764
Investment in fixed assets (net)
-€10,764
Financing
+€1,000
Contributions, distributions and other
+€1,000
Cash 2024
€21,746
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,437 | €96,059 | +€23,622 | +32.6% |
| Formation expenses | 20 | €408 | €204 | -€204 | -50.0% |
| Fixed assets | 21/28 | €7,712 | €14,644 | +€6,933 | +89.9% |
| Tangible fixed assets | 22/27 | €7,712 | €14,644 | +€6,933 | +89.9% |
| Land and buildings | 22 | €2,634 | €1,105 | -€1,529 | -58.0% |
| Plant, machinery and equipment | 23 | €1,115 | €595 | -€520 | -46.7% |
| Furniture and vehicles | 24 | €3,962 | €12,944 | +€8,982 | +227% |
| Current assets | 29/58 | €64,317 | €81,211 | +€16,893 | +26.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €702 | €3,049 | +€2,348 | +335% |
| Stocks | 30/36 | €702 | €3,049 | +€2,348 | +335% |
| Amounts receivable within one year | 40/41 | €37,350 | €36,416 | -€934 | -2.5% |
| Trade receivables | 40 | €22,303 | €36,416 | +€14,113 | +63.3% |
| Other amounts receivable | 41 | €15,047 | - | -€15,047 | |
| Cash at bank and in hand | 54/58 | €6,266 | €21,746 | +€15,480 | +247% |
| Total equity and liabilities | 10/49 | €72,437 | €96,059 | +€23,622 | +32.6% |
| Equity | 10/15 | €60,017 | €67,297 | +€7,281 | +12.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,517 | €64,797 | +€7,281 | +12.7% |
| Amounts payable | 17/49 | €12,420 | €28,762 | +€16,341 | +132% |
| Amounts payable within one year | 42/48 | €12,420 | €28,762 | +€16,341 | +132% |
| Trade debts | 44 | €3,982 | €16,550 | +€12,568 | +316% |
| Suppliers | 440/4 | €3,982 | €16,550 | +€12,568 | +316% |
| Taxes, remuneration and social security | 45 | €8,438 | €12,211 | +€3,773 | +44.7% |
| Taxes | 450/3 | €7,779 | €11,552 | +€3,773 | +48.5% |
| Remuneration and social security | 454/9 | €659 | €659 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €40,940 | €34,915 | -€6,025 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,431 | €4,035 | +€604 | +17.6% |
| Other operating charges | 640/8 | €0 | €75 | +€75 | |
| Gross operating margin | 9900 | €73,780 | €53,744 | -€20,036 | -27.2% |
| Operating profit (loss) | 9901 | €29,409 | €14,719 | -€14,690 | -50.0% |
| Financial income | 75/76B | €1,694 | €5 | -€1,689 | -99.7% |
| Recurring financial income | 75 | €1,694 | €5 | -€1,689 | -99.7% |
| Financial charges | 65/66B | €515 | - | -€515 | |
| Recurring financial charges | 65 | €515 | - | -€515 | |
| Profit (loss) for the period before taxes | 9903 | €30,588 | €14,724 | -€15,864 | -51.9% |
| Income taxes | 67/77 | - | €8,444 | +€8,444 | |
| Profit (loss) for the period | 9904 | €30,588 | €6,281 | -€24,308 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,588 | €6,281 | -€24,308 | -79.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.