LEMAITRE BELGIQUE: what changed
What changed
LEMAITRE BELGIQUE
NACE 46.425, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€31
2024 · €24,140-€24,108
Equity
€265,381
2024 · €265,350+€31
Cash
€170,346
2024 · €173,327-€2,981
Balance sheet total
€293,110
2024 · €308,574-€15,464
Largest movements
Assets
- Receivables within one year -€8,989
down €8,989 (-6.9%), from €130,616 to €121,627
of which Trade receivables: -€13,994
- Tangible fixed assets -€3,741
down €3,741 (-100%), from €3,741 to €0
Equity and liabilities
- Tax, wage and social debts -€33,422
down €33,422 (-100%), from €33,422 to €0
of which Remuneration and social security: -€33,390
- Trade debts +€17,927
up €17,927 (+183%), from €9,802 to €27,729
Income statement
- Gross operating margin -€39,818
down €39,818 (-18.9%), from €211,191 to €171,373
- Purchases and services -€19,804
down €19,804 (-22.5%), from €88,186 to €68,382
- Taxes -€9,436
down €9,436 (-81.8%), from €11,533 to €2,097
- Depreciation -€5,237
down €5,237 (-58.3%), from €8,978 to €3,741
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
€24,140
Gross operating margin
-€39,818
Staff costs
+€913
Depreciation
+€5,237
Other operating charges
-€33
Financial income
+€156
Financial charges
-€0
Taxes
+€9,436
Result 2025
€31
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
-€2,981
Investment
€0
Financing
€0
Cash 2024
€173,327
From operations (derived)
-€2,981
Net result for the year
+€31
Depreciation
+€3,741
Receivables within one year
+€8,989
Deferred charges and accrued income
-€246
Trade debts
+€17,927
Tax, wage and social debts
-€33,422
Cash 2025
€170,346
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €308,574 | €293,110 | -€15,464 | -5.0% |
| Fixed assets | 21/28 | €3,741 | €0 | -€3,741 | -100% |
| Tangible fixed assets | 22/27 | €3,741 | €0 | -€3,741 | -100% |
| Furniture and vehicles | 24 | €3,741 | €0 | -€3,741 | -100% |
| Current assets | 29/58 | €304,833 | €293,110 | -€11,723 | -3.8% |
| Amounts receivable within one year | 40/41 | €130,616 | €121,627 | -€8,989 | -6.9% |
| Trade receivables | 40 | €29,474 | €15,480 | -€13,994 | -47.5% |
| Other amounts receivable | 41 | €101,142 | €106,147 | +€5,005 | +4.9% |
| Cash at bank and in hand | 54/58 | €173,327 | €170,346 | -€2,981 | -1.7% |
| Deferred charges and accrued income | 490/1 | €890 | €1,137 | +€246 | +27.6% |
| Total equity and liabilities | 10/49 | €308,574 | €293,110 | -€15,464 | -5.0% |
| Equity | 10/15 | €265,350 | €265,381 | +€31 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €169,300 | €169,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,440 | €167,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,850 | €89,881 | +€31 | 0.0% |
| Amounts payable | 17/49 | €43,224 | €27,729 | -€15,495 | -35.8% |
| Amounts payable within one year | 42/48 | €43,224 | €27,729 | -€15,495 | -35.8% |
| Trade debts | 44 | €9,802 | €27,729 | +€17,927 | +183% |
| Suppliers | 440/4 | €9,802 | €27,729 | +€17,927 | +183% |
| Taxes, remuneration and social security | 45 | €33,422 | €0 | -€33,422 | -100% |
| Taxes | 450/3 | €32 | €0 | -€32 | -100% |
| Remuneration and social security | 454/9 | €33,390 | €0 | -€33,390 | -100% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €88,186 | €68,382 | -€19,804 | -22.5% |
| Remuneration, social security and pensions | 62 | €168,258 | €167,345 | -€913 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,978 | €3,741 | -€5,237 | -58.3% |
| Other operating charges | 640/8 | €888 | €921 | +€33 | +3.7% |
| Gross operating margin | 9900 | €211,191 | €171,373 | -€39,818 | -18.9% |
| Operating profit (loss) | 9901 | €33,067 | -€633 | -€33,700 | |
| Financial income | 75/76B | €2,946 | €3,102 | +€156 | +5.3% |
| Recurring financial income | 75 | €2,946 | €3,102 | +€156 | +5.3% |
| Financial charges | 65/66B | €340 | €340 | +€0 | +0.1% |
| Recurring financial charges | 65 | €340 | €340 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €35,673 | €2,128 | -€33,545 | -94.0% |
| Income taxes | 67/77 | €11,533 | €2,097 | -€9,436 | -81.8% |
| Profit (loss) for the period | 9904 | €24,140 | €31 | -€24,108 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,140 | €31 | -€24,108 | -99.9% |
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 2 November 2026 via checked.be.