LEMACOR: what changed
Two fiscal 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.
LEMACOR
Largest movements
- Tangible fixed assets -€16,340
down €16,340 (-23.9%), from €68,447 to €52,107
- Cash -€5,758
down €5,758 (-48.0%), from €11,990 to €6,233
mainly Debts after one year (-€10,866) and Other debts (-€5,628)
- Current investments +€5,502
up €5,502 (+579136.8%), from €1 to €5,503
- Receivables within one year +€4,138
up €4,138 (+183.0%), from €2,261 to €6,398
of which Trade receivables: +€4,160
- Debts after one year -€10,866
down €10,866 (-29.3%), from €37,049 to €26,183
- Other debts -€5,628
down €5,628 (-25.0%), from €22,472 to €16,844
- Profit (loss) carried forward +€2,697
up €2,697, from -€2,697 to €0
- Reserves +€1,597
up €1,597 (+30.4%), from €5,248 to €6,845
- Gross operating margin +€5,380
up €5,380 (+23.4%), from €22,994 to €28,374
- Depreciation +€3,408
up €3,408 (+26.3%), from €12,933 to €16,340
- Financial charges +€3,121
up €3,121 (+181.6%), from €1,719 to €4,840
- Taxes -€550
down €550 (-22.0%), from €2,499 to €1,949
- Other operating charges +€357
up €357 (+59.8%), from €597 to €954
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 | €83,004 | €70,606 | -€12,398 | -14.9% |
| Fixed assets | 21/28 | €68,447 | €52,107 | -€16,340 | -23.9% |
| Tangible fixed assets | 22/27 | €68,447 | €52,107 | -€16,340 | -23.9% |
| Furniture and vehicles | 24 | €68,447 | €52,107 | -€16,340 | -23.9% |
| Current assets | 29/58 | €14,557 | €18,499 | +€3,943 | +27.1% |
| Amounts receivable within one year | 40/41 | €2,261 | €6,398 | +€4,138 | +183.0% |
| Trade receivables | 40 | €2,238 | €6,398 | +€4,160 | +185.9% |
| Other amounts receivable | 41 | €23 | €0 | -€23 | -100.0% |
| Current investments | 50/53 | €1 | €5,503 | +€5,502 | +579136.8% |
| Cash at bank and in hand | 54/58 | €11,990 | €6,233 | -€5,758 | -48.0% |
| Deferred charges and accrued income | 490/1 | €305 | €365 | +€61 | +19.9% |
| Total equity and liabilities | 10/49 | €83,004 | €70,606 | -€12,398 | -14.9% |
| Equity | 10/15 | €7,551 | €11,845 | +€4,294 | +56.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,248 | €6,845 | +€1,597 | +30.4% |
| Distributable reserves | 133 | €5,248 | €6,845 | +€1,597 | +30.4% |
| Profit (loss) carried forward | 14 | -€2,697 | €0 | +€2,697 | |
| Amounts payable | 17/49 | €75,453 | €58,761 | -€16,692 | -22.1% |
| Amounts payable after more than one year | 17 | €37,049 | €26,183 | -€10,866 | -29.3% |
| Financial debts | 170/4 | €37,049 | €26,183 | -€10,866 | -29.3% |
| Amounts payable within one year | 42/48 | €38,404 | €32,578 | -€5,826 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €10,419 | €10,866 | +€447 | +4.3% |
| Trade debts | 44 | €850 | €165 | -€685 | -80.6% |
| Suppliers | 440/4 | €850 | €165 | -€685 | -80.6% |
| Taxes, remuneration and social security | 45 | €4,663 | €4,703 | +€40 | +0.8% |
| Taxes | 450/3 | €2,884 | €2,921 | +€36 | +1.3% |
| Remuneration and social security | 454/9 | €1,779 | €1,782 | +€3 | +0.2% |
| Other amounts payable | 47/48 | €22,472 | €16,844 | -€5,628 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,933 | €16,340 | +€3,408 | +26.3% |
| Other operating charges | 640/8 | €597 | €954 | +€357 | +59.8% |
| Gross operating margin | 9900 | €22,994 | €28,374 | +€5,380 | +23.4% |
| Operating profit (loss) | 9901 | €9,464 | €11,080 | +€1,616 | +17.1% |
| Financial income | 75/76B | €1 | €3 | +€1 | +83.6% |
| Recurring financial income | 75 | €1 | €3 | +€1 | +83.6% |
| Financial charges | 65/66B | €1,719 | €4,840 | +€3,121 | +181.6% |
| Recurring financial charges | 65 | €1,719 | €4,840 | +€3,121 | +181.6% |
| Profit (loss) for the period before taxes | 9903 | €7,747 | €6,243 | -€1,504 | -19.4% |
| Income taxes | 67/77 | €2,499 | €1,949 | -€550 | -22.0% |
| Profit (loss) for the period | 9904 | €5,248 | €4,294 | -€954 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,248 | €4,294 | -€954 | -18.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.