LEMATI: what changed
LEMATI
Largest movements
- Receivables within one year +€28,952
up €28,952 (+62.4%), from €46,422 to €75,373
of which Trade receivables: +€28,986
- Cash +€18,272
up €18,272 (+54.0%), from €33,855 to €52,127
mainly Net result for the year (+€58,838) and Tax, wage and social debts (+€32,048)
- Tangible fixed assets -€2,557
down €2,557 (-44.1%), from €5,798 to €3,241
of which Furniture and vehicles: -€1,707
- Deferred charges and accrued income +€1,508
up €1,508 (+133%), from €1,137 to €2,646
- Tax, wage and social debts +€32,048
up €32,048 (+120%), from €26,662 to €58,711
of which Taxes: +€31,489
- Profit (loss) carried forward +€8,838
up €8,838 (+389%), from €2,272 to €11,110
- Trade debts +€4,461
up €4,461 (+150%), from €2,972 to €7,433
- Gross operating margin +€50,906
up €50,906 (+62.4%), from €81,564 to €132,470
- Staff costs +€22,172
up €22,172 (+91.9%), from €24,138 to €46,310
- Taxes +€7,487
up €7,487 (+60.5%), from €12,373 to €19,860
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,212 | €133,387 | +€46,175 | +52.9% |
| Fixed assets | 21/28 | €5,798 | €3,241 | -€2,557 | -44.1% |
| Tangible fixed assets | 22/27 | €5,798 | €3,241 | -€2,557 | -44.1% |
| Furniture and vehicles | 24 | €4,311 | €2,603 | -€1,707 | -39.6% |
| Other tangible fixed assets | 26 | €1,488 | €638 | -€850 | -57.1% |
| Current assets | 29/58 | €81,414 | €130,146 | +€48,732 | +59.9% |
| Amounts receivable within one year | 40/41 | €46,422 | €75,373 | +€28,952 | +62.4% |
| Trade receivables | 40 | €45,919 | €74,905 | +€28,986 | +63.1% |
| Other amounts receivable | 41 | €502 | €468 | -€35 | -6.9% |
| Cash at bank and in hand | 54/58 | €33,855 | €52,127 | +€18,272 | +54.0% |
| Deferred charges and accrued income | 490/1 | €1,137 | €2,646 | +€1,508 | +133% |
| Total equity and liabilities | 10/49 | €87,212 | €133,387 | +€46,175 | +52.9% |
| Equity | 10/15 | €4,772 | €13,610 | +€8,838 | +185% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,272 | €11,110 | +€8,838 | +389% |
| Amounts payable | 17/49 | €82,440 | €119,777 | +€37,337 | +45.3% |
| Amounts payable within one year | 42/48 | €82,440 | €119,777 | +€37,337 | +45.3% |
| Trade debts | 44 | €2,972 | €7,433 | +€4,461 | +150% |
| Suppliers | 440/4 | €2,972 | €7,433 | +€4,461 | +150% |
| Taxes, remuneration and social security | 45 | €26,662 | €58,711 | +€32,048 | +120% |
| Taxes | 450/3 | €21,587 | €53,076 | +€31,489 | +146% |
| Remuneration and social security | 454/9 | €5,075 | €5,635 | +€560 | +11.0% |
| Other amounts payable | 47/48 | €52,806 | €53,633 | +€828 | +1.6% |
| Remuneration, social security and pensions | 62 | €24,138 | €46,310 | +€22,172 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,729 | €4,408 | -€321 | -6.8% |
| Other operating charges | 640/8 | €1,547 | €978 | -€568 | -36.7% |
| Gross operating margin | 9900 | €81,564 | €132,470 | +€50,906 | +62.4% |
| Operating profit (loss) | 9901 | €51,150 | €80,773 | +€29,623 | +57.9% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €1,622 | €2,089 | +€468 | +28.8% |
| Recurring financial charges | 65 | €1,622 | €2,089 | +€468 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €49,529 | €78,698 | +€29,169 | +58.9% |
| Income taxes | 67/77 | €12,373 | €19,860 | +€7,487 | +60.5% |
| Profit (loss) for the period | 9904 | €37,156 | €58,838 | +€21,682 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,156 | €58,838 | +€21,682 | +58.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.