LEMBIFRUIT: 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.
LEMBIFRUIT
Largest movements
- Cash -€93,161
down €93,161 (-25.4%), from €366,296 to €273,135
mainly Investment in fixed assets (net) (-€110,446) and Debts after one year (-€78,493)
- Current investments +€44,272
up €44,272 (+88.5%), from €50,000 to €94,272
- Stocks and contracts +€38,021
up €38,021 (+74.9%), from €50,729 to €88,750
- Debts after one year -€78,493
down €78,493 (-24.6%), from €319,646 to €241,154
- Reserves +€46,646
up €46,646 (+35.1%), from €133,069 to €179,715
- Accrued charges and deferred income -€27,291
down €27,291 (-100%), from €27,291 to €0
- Trade debts +€26,201
up €26,201 (+134%), from €19,595 to €45,796
- Tax, wage and social debts +€16,378
up €16,378 (+2,243%), from €730 to €17,108
of which Taxes: +€12,653
- Gross operating margin +€66,434
up €66,434 (+23.9%), from €277,742 to €344,176
- Staff costs +€46,730
up €46,730 (+45.7%), from €102,269 to €148,999
- Depreciation +€10,611
up €10,611 (+10.8%), from €97,979 to €108,590
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 | €972,965 | €961,077 | -€11,888 | -1.2% |
| Fixed assets | 21/28 | €402,371 | €404,228 | +€1,857 | +0.5% |
| Tangible fixed assets | 22/27 | €402,371 | €404,228 | +€1,857 | +0.5% |
| Land and buildings | 22 | €172,922 | €157,007 | -€15,915 | -9.2% |
| Plant, machinery and equipment | 23 | €176,216 | €121,630 | -€54,586 | -31.0% |
| Furniture and vehicles | 24 | €53,233 | €125,590 | +€72,358 | +136% |
| Current assets | 29/58 | €570,594 | €556,850 | -€13,745 | -2.4% |
| Stocks and contracts in progress | 3 | €50,729 | €88,750 | +€38,021 | +74.9% |
| Stocks | 30/36 | €50,729 | €88,750 | +€38,021 | +74.9% |
| Amounts receivable within one year | 40/41 | €96,751 | €94,535 | -€2,216 | -2.3% |
| Trade receivables | 40 | €88,799 | €86,178 | -€2,621 | -3.0% |
| Other amounts receivable | 41 | €7,953 | €8,357 | +€404 | +5.1% |
| Current investments | 50/53 | €50,000 | €94,272 | +€44,272 | +88.5% |
| Cash at bank and in hand | 54/58 | €366,296 | €273,135 | -€93,161 | -25.4% |
| Deferred charges and accrued income | 490/1 | €6,818 | €6,158 | -€660 | -9.7% |
| Total equity and liabilities | 10/49 | €972,965 | €961,077 | -€11,888 | -1.2% |
| Equity | 10/15 | €527,561 | €574,207 | +€46,646 | +8.8% |
| Contributions | 10/11 | €394,492 | €394,492 | = | 0.0% |
| Reserves | 13 | €133,069 | €179,715 | +€46,646 | +35.1% |
| Distributable reserves | 133 | €133,069 | €179,715 | +€46,646 | +35.1% |
| Amounts payable | 17/49 | €445,404 | €386,870 | -€58,534 | -13.1% |
| Amounts payable after more than one year | 17 | €319,646 | €241,154 | -€78,493 | -24.6% |
| Financial debts | 170/4 | €319,646 | €241,154 | -€78,493 | -24.6% |
| Amounts payable within one year | 42/48 | €98,467 | €145,716 | +€47,250 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €78,063 | €78,493 | +€430 | +0.6% |
| Trade debts | 44 | €19,595 | €45,796 | +€26,201 | +134% |
| Suppliers | 440/4 | €19,595 | €45,796 | +€26,201 | +134% |
| Taxes, remuneration and social security | 45 | €730 | €17,108 | +€16,378 | +2,243% |
| Taxes | 450/3 | €730 | €13,383 | +€12,653 | +1,733% |
| Remuneration and social security | 454/9 | €0 | €3,725 | +€3,725 | +4,656,363% |
| Other amounts payable | 47/48 | €78 | €4,319 | +€4,241 | +5,410% |
| Accrued charges and deferred income | 492/3 | €27,291 | €0 | -€27,291 | -100% |
| Non-recurring operating income | 76A | €250 | €0 | -€250 | -100% |
| Remuneration, social security and pensions | 62 | €102,269 | €148,999 | +€46,730 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,979 | €108,590 | +€10,611 | +10.8% |
| Other operating charges | 640/8 | €4,142 | €7,311 | +€3,170 | +76.5% |
| Non-recurring operating charges | 66A | - | €8,391 | +€8,391 | |
| Gross operating margin | 9900 | €277,742 | €344,176 | +€66,434 | +23.9% |
| Operating profit (loss) | 9901 | €73,352 | €70,885 | -€2,468 | -3.4% |
| Financial income | 75/76B | €1,197 | €3,162 | +€1,965 | +164% |
| Recurring financial income | 75 | €1,197 | €3,162 | +€1,965 | +164% |
| Financial charges | 65/66B | €8,563 | €7,422 | -€1,141 | -13.3% |
| Recurring financial charges | 65 | €8,563 | €7,422 | -€1,141 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €65,987 | €66,625 | +€638 | +1.0% |
| Income taxes | 67/77 | €21,924 | €19,978 | -€1,945 | -8.9% |
| Profit (loss) for the period | 9904 | €44,063 | €46,646 | +€2,583 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,063 | €46,646 | +€2,583 | +5.9% |
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 14 October 2026 via checked.be.