LEMARCQ RONNY: what changed
LEMARCQ RONNY
Largest movements
- Cash +€24,267
up €24,267 (+51.0%), from €47,551 to €71,818
mainly Net result for the year (+€19,085) and Stocks and contracts (+€10,300)
- Receivables within one year +€19,947
up €19,947 (+150%), from €13,309 to €33,256
of which Trade receivables: +€21,790
- Stocks and contracts -€10,300
down €10,300 (-97.2%), from €10,600 to €300
of which Contracts in progress: -€9,500
- Tangible fixed assets -€9,568
down €9,568 (-70.4%), from €13,596 to €4,029
of which Furniture and vehicles: -€9,151
- Reserves +€19,085
up €19,085 (+35.0%), from €54,523 to €73,608
- Tax, wage and social debts +€7,132
up €7,132 (+261%), from €2,730 to €9,862
of which Taxes: +€8,379
- Other debts +€2,840
up €2,840 (+323%), from €878 to €3,718
- Current portion of long-term debt -€2,676
down €2,676 (-100%), from €2,676 to €0
- Trade debts -€2,246
down €2,246 (-51.2%), from €4,385 to €2,139
- Gross operating margin +€30,591
up €30,591 (+297%), from €10,313 to €40,904
- Taxes +€9,697
up €9,697 (+5,339%), from €182 to €9,879
- Depreciation -€2,907
down €2,907 (-23.3%), from €12,474 to €9,568
- Financial income +€816
up €816 (+213%), from €383 to €1,200
of which Non-recurring financial income: +€790
- Financial charges +€668
up €668 (+70.5%), from €946 to €1,614
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,192 | €109,446 | +€24,254 | +28.5% |
| Fixed assets | 21/28 | €13,731 | €4,029 | -€9,703 | -70.7% |
| Tangible fixed assets | 22/27 | €13,596 | €4,029 | -€9,568 | -70.4% |
| Plant, machinery and equipment | 23 | €2,023 | €1,606 | -€417 | -20.6% |
| Furniture and vehicles | 24 | €11,574 | €2,423 | -€9,151 | -79.1% |
| Financial fixed assets | 28 | €135 | €0 | -€135 | -100% |
| Current assets | 29/58 | €71,461 | €105,417 | +€33,957 | +47.5% |
| Stocks and contracts in progress | 3 | €10,600 | €300 | -€10,300 | -97.2% |
| Stocks | 30/36 | €1,100 | €300 | -€800 | -72.7% |
| Contracts in progress | 37 | €9,500 | €0 | -€9,500 | -100% |
| Amounts receivable within one year | 40/41 | €13,309 | €33,256 | +€19,947 | +150% |
| Trade receivables | 40 | €10,660 | €32,450 | +€21,790 | +204% |
| Other amounts receivable | 41 | €2,649 | €806 | -€1,843 | -69.6% |
| Cash at bank and in hand | 54/58 | €47,551 | €71,818 | +€24,267 | +51.0% |
| Deferred charges and accrued income | 490/1 | €0 | €43 | +€43 | |
| Total equity and liabilities | 10/49 | €85,192 | €109,446 | +€24,254 | +28.5% |
| Equity | 10/15 | €74,523 | €93,608 | +€19,085 | +25.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,523 | €73,608 | +€19,085 | +35.0% |
| Distributable reserves | 133 | €54,523 | €73,608 | +€19,085 | +35.0% |
| Amounts payable | 17/49 | €10,669 | €15,838 | +€5,169 | +48.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,669 | €15,719 | +€5,050 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €2,676 | €0 | -€2,676 | -100% |
| Trade debts | 44 | €4,385 | €2,139 | -€2,246 | -51.2% |
| Suppliers | 440/4 | €4,385 | €2,139 | -€2,246 | -51.2% |
| Taxes, remuneration and social security | 45 | €2,730 | €9,862 | +€7,132 | +261% |
| Taxes | 450/3 | €1,483 | €9,862 | +€8,379 | +565% |
| Remuneration and social security | 454/9 | €1,247 | €0 | -€1,247 | -100% |
| Other amounts payable | 47/48 | €878 | €3,718 | +€2,840 | +323% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,474 | €9,568 | -€2,907 | -23.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,690 | €1,959 | +€270 | +16.0% |
| Gross operating margin | 9900 | €10,313 | €40,904 | +€30,591 | +297% |
| Operating profit (loss) | 9901 | -€3,851 | €29,378 | +€33,228 | |
| Financial income | 75/76B | €383 | €1,200 | +€816 | +213% |
| Recurring financial income | 75 | €383 | €410 | +€26 | +6.9% |
| Non-recurring financial income | 76B | - | €790 | +€790 | |
| Financial charges | 65/66B | €946 | €1,614 | +€668 | +70.5% |
| Recurring financial charges | 65 | €946 | €1,614 | +€668 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,414 | €28,963 | +€33,377 | |
| Income taxes | 67/77 | €182 | €9,879 | +€9,697 | +5,339% |
| Profit (loss) for the period | 9904 | -€4,595 | €19,085 | +€23,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,595 | €19,085 | +€23,680 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.