LemBeau: 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.
LemBeau
Largest movements
- Current investments +€500,000
new in 2024: €500,000
- Tangible fixed assets -€306,085
down €306,085 (-5.2%), from €5.9m to €5.6m
- Cash -€209,285
down €209,285 (-51.9%), from €403,586 to €194,302
mainly Current investments (-€500,000) and Debts after one year (-€306,189)
- Receivables within one year -€142,987
down €142,987 (-77.2%), from €185,116 to €42,129
of which Trade receivables: -€146,762
- Debts after one year -€306,189
down €306,189 (-7.6%), from €4.0m to €3.7m
- Profit (loss) carried forward +€103,331
up €103,331 (+83.8%), from €123,268 to €226,598
- Trade debts +€84,845
up €84,845 (+3762.6%), from €2,255 to €87,100
- Depreciation +€21,848
up €21,848 (+7.5%), from €290,587 to €312,435
- Financial charges -€7,542
down €7,542 (-7.9%), from €95,915 to €88,373
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,490,298 | €6,334,673 | -€155,625 | -2.4% |
| Fixed assets | 21/28 | €5,890,103 | €5,584,018 | -€306,085 | -5.2% |
| Tangible fixed assets | 22/27 | €5,890,103 | €5,584,018 | -€306,085 | -5.2% |
| Plant, machinery and equipment | 23 | €5,890,103 | €5,584,018 | -€306,085 | -5.2% |
| Current assets | 29/58 | €600,195 | €750,655 | +€150,460 | +25.1% |
| Amounts receivable within one year | 40/41 | €185,116 | €42,129 | -€142,987 | -77.2% |
| Trade receivables | 40 | €183,276 | €36,514 | -€146,762 | -80.1% |
| Other amounts receivable | 41 | €1,840 | €5,615 | +€3,776 | +205.2% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €403,586 | €194,302 | -€209,285 | -51.9% |
| Deferred charges and accrued income | 490/1 | €11,493 | €14,225 | +€2,731 | +23.8% |
| Total equity and liabilities | 10/49 | €6,490,298 | €6,334,673 | -€155,625 | -2.4% |
| Equity | 10/15 | €1,903,518 | €2,002,348 | +€98,831 | +5.2% |
| Contributions | 10/11 | €1,700,000 | €1,700,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,268 | €226,598 | +€103,331 | +83.8% |
| Investment grants | 15 | €80,250 | €75,750 | -€4,500 | -5.6% |
| Amounts payable | 17/49 | €4,586,780 | €4,332,325 | -€254,455 | -5.5% |
| Amounts payable after more than one year | 17 | €4,045,027 | €3,738,838 | -€306,189 | -7.6% |
| Financial debts | 170/4 | €4,045,027 | €3,738,838 | -€306,189 | -7.6% |
| Amounts payable within one year | 42/48 | €491,804 | €575,428 | +€83,624 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €305,303 | €306,189 | +€886 | +0.3% |
| Trade debts | 44 | €2,255 | €87,100 | +€84,845 | +3762.6% |
| Suppliers | 440/4 | €2,255 | €87,100 | +€84,845 | +3762.6% |
| Taxes, remuneration and social security | 45 | €34,246 | €32,140 | -€2,106 | -6.2% |
| Taxes | 450/3 | €34,246 | €32,140 | -€2,106 | -6.2% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €49,948 | €18,058 | -€31,891 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,587 | €312,435 | +€21,848 | +7.5% |
| Other operating charges | 640/8 | €559 | €1,094 | +€535 | +95.7% |
| Gross operating margin | 9900 | €631,790 | €638,146 | +€6,356 | +1.0% |
| Operating profit (loss) | 9901 | €340,644 | €324,617 | -€16,027 | -4.7% |
| Financial income | 75/76B | €11,429 | €17,086 | +€5,656 | +49.5% |
| Recurring financial income | 75 | €11,429 | €17,086 | +€5,656 | +49.5% |
| Financial charges | 65/66B | €95,915 | €88,373 | -€7,542 | -7.9% |
| Recurring financial charges | 65 | €95,915 | €88,373 | -€7,542 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €256,158 | €253,331 | -€2,828 | -1.1% |
| Profit (loss) for the period | 9904 | €256,158 | €253,331 | -€2,828 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €256,158 | €253,331 | -€2,828 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.