LEMAIRE CONSULTING: 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.
What changed
LEMAIRE CONSULTING
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€147,063
2024 · €119,730+€27,334
Equity
€3.7m
2024 · €3.8m-€63,678
Cash
€133,312
2024 · €121,628+€11,685
Balance sheet total
€4.0m
2024 · €4.1m-€68,727
Largest movements
Assets
- Current investments -€86,954
down €86,954 (-29.3%), from €297,030 to €210,075
Equity and liabilities
- Reserves -€63,678
down €63,678 (-11.8%), from €539,759 to €476,080
Income statement
- Financial income +€30,133
up €30,133 (+302%), from €9,965 to €40,098
- Taxes +€14,463
up €14,463 (+26.1%), from €55,405 to €69,868
- Gross operating margin +€10,013
up €10,013 (+5.8%), from €171,558 to €181,570
- Depreciation -€2,833
down €2,833 (-65.8%), from €4,307 to €1,474
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.
Result 2024
€119,730
Gross operating margin
+€10,013
Depreciation
+€2,833
Other operating charges
-€49
Financial income
+€30,133
Financial charges
-€1,133
Taxes
-€14,463
Result 2025
€147,063
raises the resultlowers the result
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.
From operations
+€138,427
Investment
+€83,999
Financing
-€210,742
Cash 2024
€121,628
From operations (derived)
+€138,427
Net result for the year
+€147,063
Depreciation
+€1,474
Receivables after one year
+€8,139
Receivables within one year
-€8,833
Deferred charges and accrued income
-€4,367
Trade debts
-€908
Tax, wage and social debts
+€12,087
Other debts
-€18,441
Accrued charges and deferred income
+€2,213
Investment (derived)
+€83,999
Investment in fixed assets (net)
-€2,955
Current investments
+€86,954
Financing
-€210,742
Contributions, distributions and other
-€210,742
Cash 2025
€133,312
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,066,718 | €3,997,990 | -€68,727 | -1.7% |
| Fixed assets | 21/28 | €3,410,383 | €3,411,865 | +€1,482 | 0.0% |
| Tangible fixed assets | 22/27 | €1,201 | €2,682 | +€1,482 | +123% |
| Furniture and vehicles | 24 | €1,201 | €2,682 | +€1,482 | +123% |
| Financial fixed assets | 28 | €3,409,183 | €3,409,183 | = | 0.0% |
| Current assets | 29/58 | €656,334 | €586,125 | -€70,209 | -10.7% |
| Amounts receivable after more than one year | 29 | €194,001 | €185,862 | -€8,139 | -4.2% |
| Other amounts receivable | 291 | €194,001 | €185,862 | -€8,139 | -4.2% |
| Amounts receivable within one year | 40/41 | €29,685 | €38,518 | +€8,833 | +29.8% |
| Trade receivables | 40 | €29,343 | €25,580 | -€3,763 | -12.8% |
| Other amounts receivable | 41 | €341 | €12,938 | +€12,596 | +3,690% |
| Current investments | 50/53 | €297,030 | €210,075 | -€86,954 | -29.3% |
| Cash at bank and in hand | 54/58 | €121,628 | €133,312 | +€11,685 | +9.6% |
| Deferred charges and accrued income | 490/1 | €13,991 | €18,358 | +€4,367 | +31.2% |
| Total equity and liabilities | 10/49 | €4,066,718 | €3,997,990 | -€68,727 | -1.7% |
| Equity | 10/15 | €3,808,555 | €3,744,876 | -€63,678 | -1.7% |
| Contributions | 10/11 | €2,623,099 | €2,623,099 | = | 0.0% |
| Reserves | 13 | €539,759 | €476,080 | -€63,678 | -11.8% |
| Distributable reserves | 133 | €539,759 | €476,080 | -€63,678 | -11.8% |
| Profit (loss) carried forward | 14 | €645,697 | €645,697 | = | 0.0% |
| Amounts payable | 17/49 | €258,163 | €253,114 | -€5,049 | -2.0% |
| Amounts payable within one year | 42/48 | €258,163 | €250,901 | -€7,262 | -2.8% |
| Trade debts | 44 | €1,646 | €739 | -€908 | -55.1% |
| Suppliers | 440/4 | €1,646 | €739 | -€908 | -55.1% |
| Taxes, remuneration and social security | 45 | €25,643 | €37,730 | +€12,087 | +47.1% |
| Taxes | 450/3 | €25,643 | €37,730 | +€12,087 | +47.1% |
| Other amounts payable | 47/48 | €230,874 | €212,433 | -€18,441 | -8.0% |
| Accrued charges and deferred income | 492/3 | - | €2,213 | +€2,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,307 | €1,474 | -€2,833 | -65.8% |
| Other operating charges | 640/8 | €1,534 | €1,583 | +€49 | +3.2% |
| Gross operating margin | 9900 | €171,558 | €181,570 | +€10,013 | +5.8% |
| Operating profit (loss) | 9901 | €165,717 | €178,513 | +€12,797 | +7.7% |
| Financial income | 75/76B | €9,965 | €40,098 | +€30,133 | +302% |
| Recurring financial income | 75 | €9,965 | €40,098 | +€30,133 | +302% |
| Financial charges | 65/66B | €547 | €1,680 | +€1,133 | +207% |
| Recurring financial charges | 65 | €547 | €1,680 | +€1,133 | +207% |
| Profit (loss) for the period before taxes | 9903 | €175,134 | €216,931 | +€41,797 | +23.9% |
| Income taxes | 67/77 | €55,405 | €69,868 | +€14,463 | +26.1% |
| Profit (loss) for the period | 9904 | €119,730 | €147,063 | +€27,334 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €119,730 | €147,063 | +€27,334 | +22.8% |
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 24 October 2026 via checked.be.