LEMAIRE Vincent: what changed
What changed
LEMAIRE Vincent
filed annual accounts (NBB)
Net result for the year
€28,983
2024 · €27,382+€1,601
Equity
€353,604
2024 · €324,621+€28,983
Cash
€33,192
2024 · €33,057+€135
Balance sheet total
€360,415
2024 · €333,482+€26,933
Largest movements
Assets
- Receivables within one year +€28,811
up €28,811 (+9.9%), from €289,673 to €318,485
Equity and liabilities
- Profit (loss) carried forward +€28,983
up €28,983 (+9.5%), from €303,991 to €332,974
Income statement
- Taxes -€4,074
down €4,074 (-34.9%), from €11,687 to €7,613
- Gross operating margin -€2,951
down €2,951 (-10.9%), from €27,141 to €24,190
- Other operating charges -€1,179
down €1,179 (-64.0%), from €1,841 to €663
- Financial income -€501
down €501 (-3.0%), from €16,722 to €16,221
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
€27,382
Gross operating margin
-€2,951
Other operating charges
+€1,179
Financial income
-€501
Financial charges
-€200
Taxes
+€4,074
Result 2025
€28,983
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
+€3,062
Investment
€0
Financing
-€2,927
Cash 2024
€33,057
From operations (derived)
+€3,062
Net result for the year
+€28,983
Depreciation
+€2,070
Receivables within one year
-€28,811
Deferred charges and accrued income
-€57
Trade debts
+€877
Financing
-€2,927
Debts after one year
-€3,080
Current portion of long-term debt
+€153
Cash 2025
€33,192
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,482 | €360,415 | +€26,933 | +8.1% |
| Fixed assets | 21/28 | €10,352 | €8,281 | -€2,070 | -20.0% |
| Tangible fixed assets | 22/27 | €10,352 | €8,281 | -€2,070 | -20.0% |
| Land and buildings | 22 | €10,352 | €8,281 | -€2,070 | -20.0% |
| Current assets | 29/58 | €323,130 | €352,134 | +€29,004 | +9.0% |
| Amounts receivable within one year | 40/41 | €289,673 | €318,485 | +€28,811 | +9.9% |
| Other amounts receivable | 41 | €289,673 | €318,485 | +€28,811 | +9.9% |
| Cash at bank and in hand | 54/58 | €33,057 | €33,192 | +€135 | +0.4% |
| Deferred charges and accrued income | 490/1 | €399 | €457 | +€57 | +14.4% |
| Total equity and liabilities | 10/49 | €333,482 | €360,415 | +€26,933 | +8.1% |
| Equity | 10/15 | €324,621 | €353,604 | +€28,983 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,030 | €2,030 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,030 | €2,030 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,030 | €2,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,991 | €332,974 | +€28,983 | +9.5% |
| Amounts payable | 17/49 | €8,861 | €6,811 | -€2,050 | -23.1% |
| Amounts payable after more than one year | 17 | €5,532 | €2,452 | -€3,080 | -55.7% |
| Financial debts | 170/4 | €5,532 | €2,452 | -€3,080 | -55.7% |
| Amounts payable within one year | 42/48 | €3,329 | €4,359 | +€1,031 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €2,927 | €3,080 | +€153 | +5.2% |
| Trade debts | 44 | €402 | €1,279 | +€877 | +218% |
| Suppliers | 440/4 | €402 | €1,279 | +€877 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,070 | €2,070 | = | 0.0% |
| Other operating charges | 640/8 | €1,841 | €663 | -€1,179 | -64.0% |
| Gross operating margin | 9900 | €27,141 | €24,190 | -€2,951 | -10.9% |
| Operating profit (loss) | 9901 | €23,229 | €21,457 | -€1,772 | -7.6% |
| Financial income | 75/76B | €16,722 | €16,221 | -€501 | -3.0% |
| Recurring financial income | 75 | €16,722 | €16,221 | -€501 | -3.0% |
| Financial charges | 65/66B | €882 | €1,082 | +€200 | +22.7% |
| Recurring financial charges | 65 | €882 | €1,082 | +€200 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €39,069 | €36,596 | -€2,474 | -6.3% |
| Income taxes | 67/77 | €11,687 | €7,613 | -€4,074 | -34.9% |
| Profit (loss) for the period | 9904 | €27,382 | €28,983 | +€1,601 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,382 | €28,983 | +€1,601 | +5.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.