LEMACON: 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.
LEMACON
Largest movements
- Receivables within one year +€83,111
up €83,111 (+55.6%), from €149,537 to €232,648
of which Other amounts receivable: +€82,161
- Deferred charges and accrued income +€24,706
up €24,706 (+19678.6%), from €126 to €24,832
- Cash -€23,850
down €23,850 (-22.3%), from €107,159 to €83,309
mainly Receivables within one year (-€83,111) and Deferred charges and accrued income (-€24,706)
- Reserves +€83,365
up €83,365 (+34.4%), from €242,660 to €326,025
- Gross operating margin +€4,561
up €4,561 (+4.4%), from €104,192 to €108,753
- Financial income +€4,464
up €4,464 (+84.9%), from €5,257 to €9,721
- Taxes +€3,056
up €3,056 (+10.4%), from €29,459 to €32,515
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.
Cash bridge derived
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 | €257,791 | €340,789 | +€82,998 | +32.2% |
| Fixed assets | 21/28 | €970 | €0 | -€970 | -100.0% |
| Tangible fixed assets | 22/27 | €970 | €0 | -€970 | -100.0% |
| Furniture and vehicles | 24 | €970 | €0 | -€970 | -100.0% |
| Current assets | 29/58 | €256,821 | €340,789 | +€83,968 | +32.7% |
| Amounts receivable within one year | 40/41 | €149,537 | €232,648 | +€83,111 | +55.6% |
| Trade receivables | 40 | €19,918 | €20,868 | +€950 | +4.8% |
| Other amounts receivable | 41 | €129,619 | €211,780 | +€82,161 | +63.4% |
| Cash at bank and in hand | 54/58 | €107,159 | €83,309 | -€23,850 | -22.3% |
| Deferred charges and accrued income | 490/1 | €126 | €24,832 | +€24,706 | +19678.6% |
| Total equity and liabilities | 10/49 | €257,791 | €340,789 | +€82,998 | +32.2% |
| Equity | 10/15 | €243,660 | €327,025 | +€83,365 | +34.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €242,660 | €326,025 | +€83,365 | +34.4% |
| Distributable reserves | 133 | €242,660 | €326,025 | +€83,365 | +34.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,131 | €13,764 | -€367 | -2.6% |
| Amounts payable within one year | 42/48 | €14,131 | €13,764 | -€367 | -2.6% |
| Trade debts | 44 | €70 | €217 | +€147 | +212.0% |
| Suppliers | 440/4 | €70 | €217 | +€147 | +212.0% |
| Taxes, remuneration and social security | 45 | €13,203 | €12,714 | -€489 | -3.7% |
| Taxes | 450/3 | €13,203 | €12,714 | -€489 | -3.7% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,578 | €970 | -€608 | -38.5% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €104,192 | €108,753 | +€4,561 | +4.4% |
| Operating profit (loss) | 9901 | €102,100 | €107,255 | +€5,155 | +5.0% |
| Financial income | 75/76B | €5,257 | €9,721 | +€4,464 | +84.9% |
| Recurring financial income | 75 | €5,257 | €9,721 | +€4,464 | +84.9% |
| Financial charges | 65/66B | €242 | €263 | +€21 | +8.8% |
| Recurring financial charges | 65 | €242 | €263 | +€21 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €107,116 | €116,713 | +€9,597 | +9.0% |
| Income taxes | 67/77 | €29,459 | €32,515 | +€3,056 | +10.4% |
| Profit (loss) for the period | 9904 | €77,657 | €84,198 | +€6,541 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,657 | €84,198 | +€6,541 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.