"LEMA" D.J.D.: 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" D.J.D.
Largest movements
- Tangible fixed assets -€29,732
down €29,732 (-16.7%), from €178,206 to €148,475
of which Land and buildings: -€29,488
- Cash -€26,882
down €26,882 (-26.5%), from €101,376 to €74,494
mainly Debts after one year (-€28,030) and Net result for the year (-€26,036)
- Debts after one year -€28,030
down €28,030 (-15.4%), from €182,546 to €154,516
of which Financial debts: -€31,683
- Reserves -€26,036
down €26,036 (-39.3%), from €66,167 to €40,131
- Gross operating margin -€34,250
down €34,250 (-70.2%), from €48,759 to €14,509
- Taxes -€2,102
down €2,102 (-100%), from €2,102 to €0
- Financial charges -€1,634
down €1,634 (-17.5%), from €9,335 to €7,700
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 | €289,838 | €234,161 | -€55,677 | -19.2% |
| Fixed assets | 21/28 | €178,206 | €148,475 | -€29,732 | -16.7% |
| Tangible fixed assets | 22/27 | €178,206 | €148,475 | -€29,732 | -16.7% |
| Land and buildings | 22 | €177,963 | €148,475 | -€29,488 | -16.6% |
| Furniture and vehicles | 24 | €243 | €0 | -€243 | -100% |
| Current assets | 29/58 | €111,632 | €85,686 | -€25,946 | -23.2% |
| Amounts receivable within one year | 40/41 | €9,737 | €10,603 | +€866 | +8.9% |
| Other amounts receivable | 41 | €9,737 | €10,603 | +€866 | +8.9% |
| Cash at bank and in hand | 54/58 | €101,376 | €74,494 | -€26,882 | -26.5% |
| Deferred charges and accrued income | 490/1 | €519 | €589 | +€70 | +13.5% |
| Total equity and liabilities | 10/49 | €289,838 | €234,161 | -€55,677 | -19.2% |
| Equity | 10/15 | €72,467 | €46,431 | -€26,036 | -35.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €66,167 | €40,131 | -€26,036 | -39.3% |
| Distributable reserves | 133 | €66,167 | €40,131 | -€26,036 | -39.3% |
| Amounts payable | 17/49 | €217,371 | €187,730 | -€29,641 | -13.6% |
| Amounts payable after more than one year | 17 | €182,546 | €154,516 | -€28,030 | -15.4% |
| Financial debts | 170/4 | €81,225 | €49,542 | -€31,683 | -39.0% |
| Other amounts payable | 178/9 | €101,321 | €104,974 | +€3,653 | +3.6% |
| Amounts payable within one year | 42/48 | €34,825 | €33,214 | -€1,611 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €30,648 | €31,683 | +€1,035 | +3.4% |
| Trade debts | 44 | €388 | €0 | -€388 | -100% |
| Suppliers | 440/4 | €388 | €0 | -€388 | -100% |
| Taxes, remuneration and social security | 45 | €2,078 | €0 | -€2,078 | -100% |
| Taxes | 450/3 | €2,078 | €0 | -€2,078 | -100% |
| Other amounts payable | 47/48 | €1,711 | €1,531 | -€180 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,468 | €29,732 | +€264 | +0.9% |
| Other operating charges | 640/8 | €2,671 | €3,114 | +€442 | +16.6% |
| Gross operating margin | 9900 | €48,759 | €14,509 | -€34,250 | -70.2% |
| Operating profit (loss) | 9901 | €16,620 | -€18,336 | -€34,956 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €9,335 | €7,700 | -€1,634 | -17.5% |
| Recurring financial charges | 65 | €9,335 | €7,700 | -€1,634 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €7,286 | -€26,036 | -€33,322 | |
| Income taxes | 67/77 | €2,102 | €0 | -€2,102 | -100% |
| Profit (loss) for the period | 9904 | €5,184 | -€26,036 | -€31,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,184 | -€26,036 | -€31,220 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.