LEMA & CO: 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.
LEMA & CO
Largest movements
- Receivables within one year +€12,882
up €12,882 (+270%), from €4,772 to €17,654
of which Trade receivables: +€14,024
- Intangible fixed assets -€6,250
down €6,250 (-5.7%), from €108,750 to €102,500
- Deferred charges and accrued income -€5,363
down €5,363 (-84.2%), from €6,368 to €1,005
- Cash -€4,677
down €4,677 (-42.0%), from €11,144 to €6,467
mainly Other debts (-€35,183) and Receivables within one year (-€12,882)
- Other debts -€35,183
down €35,183 (-6.2%), from €567,642 to €532,459
- Profit (loss) carried forward +€19,292
up €19,292 (+1.8%), from -€1.1m to -€1.1m
- Tax, wage and social debts +€6,200
up €6,200 (+662%), from €937 to €7,137
- Trade debts +€3,738
up €3,738 (+15.4%), from €24,294 to €28,032
- Gross operating margin +€73,052
up €73,052, from -€37,453 to €35,598
- Staff costs -€19,525
no longer reported in 2025 (was €19,525)
- Depreciation -€8,440
down €8,440 (-43.4%), from €19,431 to €10,991
- Other operating charges +€1,828
up €1,828 (+74.1%), from €2,468 to €4,296
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.
Derived cash bridge
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 | €352,542 | €346,589 | -€5,953 | -1.7% |
| Fixed assets | 21/28 | €330,258 | €321,463 | -€8,795 | -2.7% |
| Intangible fixed assets | 21 | €108,750 | €102,500 | -€6,250 | -5.7% |
| Tangible fixed assets | 22/27 | €10,508 | €7,963 | -€2,545 | -24.2% |
| Plant, machinery and equipment | 23 | €3,662 | €3,049 | -€613 | -16.7% |
| Furniture and vehicles | 24 | €6,846 | €4,914 | -€1,932 | -28.2% |
| Financial fixed assets | 28 | €211,000 | €211,000 | = | 0.0% |
| Current assets | 29/58 | €22,284 | €25,126 | +€2,842 | +12.8% |
| Amounts receivable within one year | 40/41 | €4,772 | €17,654 | +€12,882 | +270% |
| Trade receivables | 40 | €3,630 | €17,654 | +€14,024 | +386% |
| Other amounts receivable | 41 | €1,142 | - | -€1,142 | |
| Cash at bank and in hand | 54/58 | €11,144 | €6,467 | -€4,677 | -42.0% |
| Deferred charges and accrued income | 490/1 | €6,368 | €1,005 | -€5,363 | -84.2% |
| Total equity and liabilities | 10/49 | €352,542 | €346,589 | -€5,953 | -1.7% |
| Equity | 10/15 | -€240,331 | -€221,039 | +€19,292 | +8.0% |
| Contributions | 10/11 | €818,600 | €818,600 | = | 0.0% |
| Reserves | 13 | €11,404 | €11,404 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,404 | €11,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,070,335 | -€1,051,043 | +€19,292 | +1.8% |
| Amounts payable | 17/49 | €592,873 | €567,628 | -€25,245 | -4.3% |
| Amounts payable within one year | 42/48 | €592,873 | €567,628 | -€25,245 | -4.3% |
| Trade debts | 44 | €24,294 | €28,032 | +€3,738 | +15.4% |
| Suppliers | 440/4 | €24,294 | €28,032 | +€3,738 | +15.4% |
| Taxes, remuneration and social security | 45 | €937 | €7,137 | +€6,200 | +662% |
| Taxes | 450/3 | €937 | €7,137 | +€6,200 | +662% |
| Other amounts payable | 47/48 | €567,642 | €532,459 | -€35,183 | -6.2% |
| Remuneration, social security and pensions | 62 | €19,525 | - | -€19,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,431 | €10,991 | -€8,440 | -43.4% |
| Other operating charges | 640/8 | €2,468 | €4,296 | +€1,828 | +74.1% |
| Gross operating margin | 9900 | -€37,453 | €35,598 | +€73,052 | |
| Operating profit (loss) | 9901 | -€78,877 | €20,312 | +€99,189 | |
| Financial charges | 65/66B | €55 | €67 | +€13 | +22.9% |
| Recurring financial charges | 65 | €55 | €67 | +€13 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€78,932 | €20,244 | +€99,177 | |
| Income taxes | 67/77 | €935 | €952 | +€17 | +1.8% |
| Profit (loss) for the period | 9904 | -€79,867 | €19,292 | +€99,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,867 | €19,292 | +€99,159 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.