Lematec: what changed
Two fiscal 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.
Lematec
Largest movements
- Stocks and contracts +€10,577
up €10,577 (+1107.6%), from €955 to €11,532
of which Contracts in progress: +€6,000
- Receivables within one year +€6,798
up €6,798 (+47.6%), from €14,277 to €21,074
of which Other amounts receivable: +€9,467
- Cash +€2,160
up €2,160 (+4.8%), from €45,182 to €47,342
mainly Net result for the year (+€20,256) and Other debts (+€4,936)
- Deferred charges and accrued income -€1,567
down €1,567 (-50.0%), from €3,134 to €1,567
- Reserves +€20,256
up €20,256 (+37.6%), from €53,863 to €74,119
- Other debts +€4,936
up €4,936 (+80.3%), from €6,145 to €11,080
- Tax, wage and social debts -€4,733
down €4,733 (-66.8%), from €7,084 to €2,351
- Trade debts -€2,291
down €2,291 (-94.9%), from €2,413 to €122
- Gross operating margin -€20,453
down €20,453 (-42.0%), from €48,736 to €28,283
- Taxes -€6,562
down €6,562 (-55.8%), from €11,751 to €5,189
- Depreciation +€1,034
up €1,034 (+103.5%), from €999 to €2,033
- Other operating charges +€524
up €524 (+170.2%), from €308 to €831
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.
Cash bridge derived
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 | €71,505 | €89,673 | +€18,168 | +25.4% |
| Fixed assets | 21/28 | €7,957 | €8,158 | +€201 | +2.5% |
| Intangible fixed assets | 21 | €89 | €69 | -€20 | -22.5% |
| Tangible fixed assets | 22/27 | €7,868 | €8,089 | +€221 | +2.8% |
| Plant, machinery and equipment | 23 | €6,024 | €4,668 | -€1,356 | -22.5% |
| Furniture and vehicles | 24 | €1,844 | €2,282 | +€438 | +23.8% |
| Other tangible fixed assets | 26 | - | €1,139 | +€1,139 | |
| Current assets | 29/58 | €63,548 | €81,515 | +€17,967 | +28.3% |
| Stocks and contracts in progress | 3 | €955 | €11,532 | +€10,577 | +1107.6% |
| Stocks | 30/36 | €955 | €5,532 | +€4,577 | +479.3% |
| Contracts in progress | 37 | €0 | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €14,277 | €21,074 | +€6,798 | +47.6% |
| Trade receivables | 40 | €13,648 | €10,978 | -€2,670 | -19.6% |
| Other amounts receivable | 41 | €629 | €10,096 | +€9,467 | +1505.3% |
| Cash at bank and in hand | 54/58 | €45,182 | €47,342 | +€2,160 | +4.8% |
| Deferred charges and accrued income | 490/1 | €3,134 | €1,567 | -€1,567 | -50.0% |
| Total equity and liabilities | 10/49 | €71,505 | €89,673 | +€18,168 | +25.4% |
| Equity | 10/15 | €55,863 | €76,119 | +€20,256 | +36.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,863 | €74,119 | +€20,256 | +37.6% |
| Distributable reserves | 133 | €53,863 | €74,119 | +€20,256 | +37.6% |
| Amounts payable | 17/49 | €15,642 | €13,554 | -€2,088 | -13.3% |
| Amounts payable within one year | 42/48 | €15,642 | €13,554 | -€2,088 | -13.3% |
| Trade debts | 44 | €2,413 | €122 | -€2,291 | -94.9% |
| Suppliers | 440/4 | €2,413 | €122 | -€2,291 | -94.9% |
| Taxes, remuneration and social security | 45 | €7,084 | €2,351 | -€4,733 | -66.8% |
| Taxes | 450/3 | €7,084 | €2,351 | -€4,733 | -66.8% |
| Other amounts payable | 47/48 | €6,145 | €11,080 | +€4,936 | +80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €999 | €2,033 | +€1,034 | +103.5% |
| Other operating charges | 640/8 | €308 | €831 | +€524 | +170.2% |
| Gross operating margin | 9900 | €48,736 | €28,283 | -€20,453 | -42.0% |
| Operating profit (loss) | 9901 | €47,429 | €25,418 | -€22,011 | -46.4% |
| Financial income | 75/76B | €152 | €181 | +€29 | +19.1% |
| Recurring financial income | 75 | €152 | €181 | +€29 | +19.1% |
| Financial charges | 65/66B | €159 | €154 | -€5 | -2.9% |
| Recurring financial charges | 65 | €159 | €154 | -€5 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €47,423 | €25,445 | -€21,977 | -46.3% |
| Income taxes | 67/77 | €11,751 | €5,189 | -€6,562 | -55.8% |
| Profit (loss) for the period | 9904 | €35,672 | €20,256 | -€15,416 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,672 | €20,256 | -€15,416 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.