LEMA DEUREN: what changed
What changed
LEMA DEUREN
NACE 16.110, Sawmilling and planing of wood
filed annual accounts (NBB)
Net result for the year
€744,781
2024 · €554,355+€190,426
Equity
€2.0m
2024 · €1.4m+€604,815
Cash
€477,147
2024 · €224,574+€252,573
Balance sheet total
€2.5m
2024 · €2.0m+€551,422
Largest movements
Assets
- Receivables within one year +€276,427
up €276,427 (+24.4%), from €1.1m to €1.4m
of which Trade receivables: +€219,888
- Cash +€252,573
up €252,573 (+112%), from €224,574 to €477,147
mainly Net result for the year (+€744,781) and Depreciation (+€133,707)
- Stocks and contracts +€56,687
up €56,687 (+50.9%), from €111,393 to €168,080
- Tangible fixed assets -€39,400
down €39,400 (-8.0%), from €492,703 to €453,303
of which Plant, machinery and equipment: -€52,545
Equity and liabilities
- Reserves +€604,815
up €604,815 (+43.0%), from €1.4m to €2.0m
- Other debts -€65,128
down €65,128 (-38.6%), from €168,720 to €103,591
- Trade debts +€35,296
up €35,296 (+23.1%), from €152,530 to €187,825
Income statement
- Gross operating margin +€449,236
up €449,236 (+45.9%), from €978,414 to €1.4m
- Staff costs +€135,266
up €135,266 (+202%), from €66,914 to €202,180
- Taxes +€101,097
up €101,097 (+40.0%), from €252,715 to €353,812
- Depreciation +€30,625
up €30,625 (+29.7%), from €103,083 to €133,707
Change in the result, 2024 to 2025
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 2024
€554,355
Gross operating margin
+€449,236
Staff costs
-€135,266
Depreciation
-€30,625
Other operating charges
-€1,989
Financial income
+€11,121
Financial charges
-€955
Taxes
-€101,097
Result 2025
€744,781
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€511,107
Investment
-€94,308
Financing
-€164,226
Cash 2024
€224,574
From operations (derived)
+€511,107
Net result for the year
+€744,781
Depreciation
+€133,707
Stocks and contracts
-€56,687
Receivables within one year
-€276,427
Deferred charges and accrued income
-€5,134
Trade debts
+€35,296
Tax, wage and social debts
+€699
Other debts
-€65,128
Investment (derived)
-€94,308
Investment in fixed assets (net)
-€94,308
Financing
-€164,226
Debts after one year
-€20,390
Current portion of long-term debt
-€3,870
Contributions, distributions and other
-€139,966
Cash 2025
€477,147
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,966,847 | €2,518,269 | +€551,422 | +28.0% |
| Fixed assets | 21/28 | €492,838 | €453,438 | -€39,400 | -8.0% |
| Tangible fixed assets | 22/27 | €492,703 | €453,303 | -€39,400 | -8.0% |
| Plant, machinery and equipment | 23 | €217,665 | €165,121 | -€52,545 | -24.1% |
| Furniture and vehicles | 24 | €123,709 | €154,241 | +€30,532 | +24.7% |
| Other tangible fixed assets | 26 | €151,328 | €133,941 | -€17,387 | -11.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €1,474,009 | €2,064,831 | +€590,821 | +40.1% |
| Stocks and contracts in progress | 3 | €111,393 | €168,080 | +€56,687 | +50.9% |
| Stocks | 30/36 | €111,393 | €168,080 | +€56,687 | +50.9% |
| Amounts receivable within one year | 40/41 | €1,134,132 | €1,410,559 | +€276,427 | +24.4% |
| Trade receivables | 40 | €1,038,577 | €1,258,465 | +€219,888 | +21.2% |
| Other amounts receivable | 41 | €95,555 | €152,094 | +€56,539 | +59.2% |
| Cash at bank and in hand | 54/58 | €224,574 | €477,147 | +€252,573 | +112% |
| Deferred charges and accrued income | 490/1 | €3,910 | €9,044 | +€5,134 | +131% |
| Total equity and liabilities | 10/49 | €1,966,847 | €2,518,269 | +€551,422 | +28.0% |
| Equity | 10/15 | €1,417,483 | €2,022,299 | +€604,815 | +42.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,405,083 | €2,009,899 | +€604,815 | +43.0% |
| Distributable reserves | 133 | €1,405,083 | €2,009,899 | +€604,815 | +43.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €549,364 | €495,970 | -€53,394 | -9.7% |
| Amounts payable after more than one year | 17 | €20,390 | €0 | -€20,390 | -100% |
| Financial debts | 170/4 | €20,390 | €0 | -€20,390 | -100% |
| Amounts payable within one year | 42/48 | €528,974 | €495,970 | -€33,003 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €24,260 | €20,390 | -€3,870 | -16.0% |
| Trade debts | 44 | €152,530 | €187,825 | +€35,296 | +23.1% |
| Suppliers | 440/4 | €152,530 | €187,825 | +€35,296 | +23.1% |
| Taxes, remuneration and social security | 45 | €183,464 | €184,164 | +€699 | +0.4% |
| Taxes | 450/3 | €177,577 | €160,868 | -€16,709 | -9.4% |
| Remuneration and social security | 454/9 | €5,887 | €23,295 | +€17,408 | +296% |
| Other amounts payable | 47/48 | €168,720 | €103,591 | -€65,128 | -38.6% |
| Remuneration, social security and pensions | 62 | €66,914 | €202,180 | +€135,266 | +202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,083 | €133,707 | +€30,625 | +29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,578 | €4,566 | +€1,989 | +77.1% |
| Gross operating margin | 9900 | €978,414 | €1,427,651 | +€449,236 | +45.9% |
| Operating profit (loss) | 9901 | €805,840 | €1,087,197 | +€281,357 | +34.9% |
| Financial income | 75/76B | €1,869 | €12,990 | +€11,121 | +595% |
| Recurring financial income | 75 | €1,869 | €12,990 | +€11,121 | +595% |
| Financial charges | 65/66B | €639 | €1,594 | +€955 | +149% |
| Recurring financial charges | 65 | €639 | €1,594 | +€955 | +149% |
| Profit (loss) for the period before taxes | 9903 | €807,070 | €1,098,593 | +€291,523 | +36.1% |
| Income taxes | 67/77 | €252,715 | €353,812 | +€101,097 | +40.0% |
| Profit (loss) for the period | 9904 | €554,355 | €744,781 | +€190,426 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €554,355 | €744,781 | +€190,426 | +34.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.