LEMAIRE FLORENCE: what changed
What changed
LEMAIRE FLORENCE
filed annual accounts (NBB)
Net result for the year
€46,241
2024 · €21,644+€24,597
Equity
€524,322
2024 · €478,081+€46,241
Cash
€536,322
2024 · €482,398+€53,924
Balance sheet total
€546,559
2024 · €492,254+€54,305
Largest movements
Assets
- Cash +€53,924
up €53,924 (+11.2%), from €482,398 to €536,322
mainly Net result for the year (+€46,241) and Other debts (+€7,030)
Equity and liabilities
- Reserves +€46,000
up €46,000 (+17.8%), from €257,884 to €303,884
of which Distributable reserves: +€46,000
- Other debts +€7,030
up €7,030 (+80.1%), from €8,773 to €15,803
Income statement
- Gross operating margin +€37,542
up €37,542 (+132%), from €28,465 to €66,007
- Taxes +€13,751
up €13,751 (+161%), from €8,538 to €22,289
- Financial income +€687
up €687 (+32.5%), from €2,113 to €2,800
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
€21,644
Gross operating margin
+€37,542
Depreciation
+€152
Financial income
+€687
Financial charges
-€33
Taxes
-€13,751
Result 2025
€46,241
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
+€54,884
Investment
-€960
Financing
€0
Cash 2024
€482,398
From operations (derived)
+€54,884
Net result for the year
+€46,241
Depreciation
+€85
Receivables within one year
+€305
Deferred charges and accrued income
+€189
Trade debts
+€19
Tax, wage and social debts
+€1,015
Other debts
+€7,030
Investment (derived)
-€960
Current investments
-€960
Cash 2025
€536,322
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492,254 | €546,559 | +€54,305 | +11.0% |
| Fixed assets | 21/28 | €509 | €424 | -€85 | -16.7% |
| Tangible fixed assets | 22/27 | €509 | €424 | -€85 | -16.7% |
| Plant, machinery and equipment | 23 | €509 | €424 | -€85 | -16.7% |
| Current assets | 29/58 | €491,745 | €546,135 | +€54,390 | +11.1% |
| Amounts receivable within one year | 40/41 | €1,673 | €1,368 | -€305 | -18.2% |
| Other amounts receivable | 41 | €1,673 | €1,368 | -€305 | -18.2% |
| Current investments | 50/53 | €6,874 | €7,834 | +€960 | +14.0% |
| Cash at bank and in hand | 54/58 | €482,398 | €536,322 | +€53,924 | +11.2% |
| Deferred charges and accrued income | 490/1 | €800 | €611 | -€189 | -23.6% |
| Total equity and liabilities | 10/49 | €492,254 | €546,559 | +€54,305 | +11.0% |
| Equity | 10/15 | €478,081 | €524,322 | +€46,241 | +9.7% |
| Contributions | 10/11 | €156,400 | €156,400 | = | 0.0% |
| Reserves | 13 | €257,884 | €303,884 | +€46,000 | +17.8% |
| Non-distributable reserves | 130/1 | €7,914 | €7,914 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,914 | €7,914 | = | 0.0% |
| Distributable reserves | 133 | €249,970 | €295,970 | +€46,000 | +18.4% |
| Profit (loss) carried forward | 14 | €63,797 | €64,038 | +€241 | +0.4% |
| Amounts payable | 17/49 | €14,172 | €22,236 | +€8,064 | +56.9% |
| Amounts payable within one year | 42/48 | €14,172 | €22,236 | +€8,064 | +56.9% |
| Trade debts | 44 | €1,814 | €1,834 | +€19 | +1.1% |
| Suppliers | 440/4 | €1,814 | €1,834 | +€19 | +1.1% |
| Taxes, remuneration and social security | 45 | €3,585 | €4,600 | +€1,015 | +28.3% |
| Taxes | 450/3 | €3,585 | €4,600 | +€1,015 | +28.3% |
| Other amounts payable | 47/48 | €8,773 | €15,803 | +€7,030 | +80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €85 | -€152 | -64.3% |
| Gross operating margin | 9900 | €28,465 | €66,007 | +€37,542 | +132% |
| Operating profit (loss) | 9901 | €28,228 | €65,922 | +€37,694 | +134% |
| Financial income | 75/76B | €2,113 | €2,800 | +€687 | +32.5% |
| Recurring financial income | 75 | €2,113 | €2,800 | +€687 | +32.5% |
| Financial charges | 65/66B | €160 | €192 | +€33 | +20.3% |
| Recurring financial charges | 65 | €160 | €192 | +€33 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €30,182 | €68,530 | +€38,348 | +127% |
| Income taxes | 67/77 | €8,538 | €22,289 | +€13,751 | +161% |
| Profit (loss) for the period | 9904 | €21,644 | €46,241 | +€24,597 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €21,644 | €46,241 | +€24,597 | +114% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.