LEMAITRE JACK: 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.
LEMAITRE JACK
Largest movements
- Receivables within one year +€7,301
up €7,301 (+21.9%), from €33,343 to €40,644
of which Other amounts receivable: +€4,144
- Tangible fixed assets -€5,367
down €5,367 (-26.3%), from €20,404 to €15,036
of which Furniture and vehicles: -€5,201
- Intangible fixed assets -€5,000
down €5,000 (-11.1%), from €45,033 to €40,033
- Other debts -€34,337
down €34,337 (-61.3%), from €55,972 to €21,635
- Profit (loss) carried forward +€32,909
up €32,909 (+470%), from €7,002 to €39,911
- Debts after one year -€6,368
down €6,368 (-48.0%), from €13,279 to €6,911
- Trade debts +€3,501
up €3,501 (+133%), from €2,638 to €6,139
- Tax, wage and social debts +€1,019
up €1,019 (+9.3%), from €11,001 to €12,020
of which Taxes: +€1,019
- Gross operating margin +€45,229
up €45,229 (+202%), from €22,386 to €67,614
- Staff costs +€12,915
new in 2025: €12,915
- Taxes +€7,043
up €7,043 (+313%), from €2,248 to €9,291
- Financial charges -€1,301
down €1,301 (-59.5%), from €2,187 to €887
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,155 | €98,527 | -€2,628 | -2.6% |
| Fixed assets | 21/28 | €65,436 | €55,069 | -€10,367 | -15.8% |
| Intangible fixed assets | 21 | €45,033 | €40,033 | -€5,000 | -11.1% |
| Tangible fixed assets | 22/27 | €20,404 | €15,036 | -€5,367 | -26.3% |
| Plant, machinery and equipment | 23 | €334 | €168 | -€167 | -49.8% |
| Furniture and vehicles | 24 | €20,069 | €14,869 | -€5,201 | -25.9% |
| Current assets | 29/58 | €35,719 | €43,458 | +€7,739 | +21.7% |
| Amounts receivable within one year | 40/41 | €33,343 | €40,644 | +€7,301 | +21.9% |
| Trade receivables | 40 | €32,548 | €35,705 | +€3,157 | +9.7% |
| Other amounts receivable | 41 | €795 | €4,939 | +€4,144 | +521% |
| Cash at bank and in hand | 54/58 | €2,105 | €2,814 | +€709 | +33.7% |
| Deferred charges and accrued income | 490/1 | €271 | - | -€271 | |
| Total equity and liabilities | 10/49 | €101,155 | €98,527 | -€2,628 | -2.6% |
| Equity | 10/15 | €12,002 | €44,911 | +€32,909 | +274% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,002 | €39,911 | +€32,909 | +470% |
| Amounts payable | 17/49 | €89,153 | €53,616 | -€35,537 | -39.9% |
| Amounts payable after more than one year | 17 | €13,279 | €6,911 | -€6,368 | -48.0% |
| Financial debts | 170/4 | €13,279 | €6,911 | -€6,368 | -48.0% |
| Amounts payable within one year | 42/48 | €75,874 | €46,704 | -€29,170 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €6,263 | €6,911 | +€648 | +10.3% |
| Trade debts | 44 | €2,638 | €6,139 | +€3,501 | +133% |
| Suppliers | 440/4 | €2,638 | €6,139 | +€3,501 | +133% |
| Taxes, remuneration and social security | 45 | €11,001 | €12,020 | +€1,019 | +9.3% |
| Taxes | 450/3 | €11,001 | €12,020 | +€1,019 | +9.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €55,972 | €21,635 | -€34,337 | -61.3% |
| Remuneration, social security and pensions | 62 | - | €12,915 | +€12,915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,299 | €10,367 | +€68 | +0.7% |
| Other operating charges | 640/8 | €649 | €1,247 | +€598 | +92.1% |
| Gross operating margin | 9900 | €22,386 | €67,614 | +€45,229 | +202% |
| Operating profit (loss) | 9901 | €11,437 | €43,085 | +€31,648 | +277% |
| Financial income | 75/76B | €1 | €1 | +€1 | +106% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +106% |
| Financial charges | 65/66B | €2,187 | €887 | -€1,301 | -59.5% |
| Recurring financial charges | 65 | €2,187 | €887 | -€1,301 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €9,251 | €42,200 | +€32,949 | +356% |
| Income taxes | 67/77 | €2,248 | €9,291 | +€7,043 | +313% |
| Profit (loss) for the period | 9904 | €7,002 | €32,909 | +€25,907 | +370% |
| Profit (loss) for the period to be appropriated | 9905 | €7,002 | €32,909 | +€25,907 | +370% |
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 16 October 2026 via checked.be.