LEMACO - MOTOR: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
LEMACO - MOTOR
Largest movements
- Receivables within one year +€5,873
up €5,873 (+12.1%), from €48,361 to €54,234
of which Trade receivables: +€5,873
- Tangible fixed assets -€4,760
down €4,760 (-4.8%), from €98,364 to €93,605
of which Land and buildings: -€4,760
- Cash +€3,027
up €3,027 (+4,923%), from €61 to €3,088
mainly Net result for the year (+€12,705) and Trade debts (+€12,564)
- Stocks and contracts -€2,900
down €2,900 (-19.5%), from €14,900 to €12,000
- Other debts -€16,137
down €16,137 (-44.5%), from €36,231 to €20,094
- Profit (loss) carried forward +€12,705
up €12,705, from -€9,673 to €3,032
- Trade debts +€12,564
up €12,564 (+21.7%), from €57,977 to €70,541
- Current portion of long-term debt -€3,879
down €3,879 (-100%), from €3,879 to €0
- Short-term financial debts -€2,929
down €2,929 (-100%), from €2,929 to €0
- Gross operating margin +€39,531
up €39,531, from -€9,770 to €29,762
- Other operating charges +€10,684
up €10,684 (+1,441%), from €742 to €11,425
- Financial charges -€588
down €588 (-40.3%), from €1,460 to €872
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,734 | €162,927 | +€1,193 | +0.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €98,412 | €93,605 | -€4,808 | -4.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €98,364 | €93,605 | -€4,760 | -4.8% |
| Land and buildings | 22 | €98,364 | €93,605 | -€4,760 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €48 | €0 | -€48 | -100% |
| Current assets | 29/58 | €63,322 | €69,322 | +€6,000 | +9.5% |
| Stocks and contracts in progress | 3 | €14,900 | €12,000 | -€2,900 | -19.5% |
| Stocks | 30/36 | €14,900 | €12,000 | -€2,900 | -19.5% |
| Amounts receivable within one year | 40/41 | €48,361 | €54,234 | +€5,873 | +12.1% |
| Trade receivables | 40 | €48,361 | €54,234 | +€5,873 | +12.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €61 | €3,088 | +€3,027 | +4,923% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €161,734 | €162,927 | +€1,193 | +0.7% |
| Equity | 10/15 | €58,527 | €71,232 | +€12,705 | +21.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,673 | €3,032 | +€12,705 | |
| Amounts payable | 17/49 | €103,207 | €91,694 | -€11,513 | -11.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,207 | €91,694 | -€11,513 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €3,879 | €0 | -€3,879 | -100% |
| Financial debts | 43 | €2,929 | €0 | -€2,929 | -100% |
| Credit institutions | 430/8 | €2,929 | €0 | -€2,929 | -100% |
| Trade debts | 44 | €57,977 | €70,541 | +€12,564 | +21.7% |
| Suppliers | 440/4 | €57,977 | €70,541 | +€12,564 | +21.7% |
| Taxes, remuneration and social security | 45 | €2,191 | €1,059 | -€1,131 | -51.6% |
| Taxes | 450/3 | €2,191 | €1,059 | -€1,131 | -51.6% |
| Other amounts payable | 47/48 | €36,231 | €20,094 | -€16,137 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,760 | €4,760 | = | 0.0% |
| Other operating charges | 640/8 | €742 | €11,425 | +€10,684 | +1,441% |
| Gross operating margin | 9900 | -€9,770 | €29,762 | +€39,531 | |
| Operating profit (loss) | 9901 | -€15,271 | €13,577 | +€28,848 | |
| Financial income | 75/76B | €5 | €1 | -€4 | -85.5% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -85.5% |
| Financial charges | 65/66B | €1,460 | €872 | -€588 | -40.3% |
| Recurring financial charges | 65 | €1,460 | €872 | -€588 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,726 | €12,705 | +€29,431 | |
| Income taxes | 67/77 | €234 | - | -€234 | |
| Profit (loss) for the period | 9904 | -€16,959 | €12,705 | +€29,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,959 | €12,705 | +€29,665 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.