LEMBIO: 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.
LEMBIO
Largest movements
- Cash -€471,303
down €471,303 (-74.6%), from €631,544 to €160,241
mainly Stocks and contracts (-€308,000) and Receivables within one year (-€151,620)
- Stocks and contracts +€308,000
up €308,000 (+48.7%), from €632,000 to €940,000
- Receivables within one year +€151,620
up €151,620 (+168.2%), from €90,165 to €241,785
of which Trade receivables: +€109,052
- Tangible fixed assets -€25,055
down €25,055 (-21.0%), from €119,094 to €94,039
of which Land and buildings: -€14,518
- Other debts -€55,740
down €55,740 (-13.9%), from €402,002 to €346,261
- Profit (loss) carried forward +€20,807
up €20,807 (+170.9%), from €12,177 to €32,984
- Trade debts +€20,097
up €20,097 (+2.2%), from €917,052 to €937,148
- Accrued charges and deferred income -€18,562
no longer reported in 2025 (was €18,562)
- Staff costs +€5,813
up €5,813 (+16.4%), from €35,495 to €41,307
- Other operating charges +€3,714
up €3,714 (+132.5%), from €2,804 to €6,518
- Taxes -€2,967
down €2,967 (-20.1%), from €14,764 to €11,798
- Gross operating margin +€2,357
up €2,357 (+2.1%), from €110,735 to €113,092
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 | €1,476,117 | €1,441,080 | -€35,037 | -2.4% |
| Fixed assets | 21/28 | €119,094 | €94,039 | -€25,055 | -21.0% |
| Tangible fixed assets | 22/27 | €119,094 | €94,039 | -€25,055 | -21.0% |
| Land and buildings | 22 | €81,477 | €66,959 | -€14,518 | -17.8% |
| Plant, machinery and equipment | 23 | €27,429 | €21,099 | -€6,330 | -23.1% |
| Furniture and vehicles | 24 | €10,188 | €5,981 | -€4,207 | -41.3% |
| Current assets | 29/58 | €1,357,023 | €1,347,041 | -€9,982 | -0.7% |
| Stocks and contracts in progress | 3 | €632,000 | €940,000 | +€308,000 | +48.7% |
| Stocks | 30/36 | €632,000 | €940,000 | +€308,000 | +48.7% |
| Amounts receivable within one year | 40/41 | €90,165 | €241,785 | +€151,620 | +168.2% |
| Trade receivables | 40 | €72,297 | €181,349 | +€109,052 | +150.8% |
| Other amounts receivable | 41 | €17,868 | €60,436 | +€42,568 | +238.2% |
| Cash at bank and in hand | 54/58 | €631,544 | €160,241 | -€471,303 | -74.6% |
| Deferred charges and accrued income | 490/1 | €3,315 | €5,016 | +€1,701 | +51.3% |
| Total equity and liabilities | 10/49 | €1,476,117 | €1,441,080 | -€35,037 | -2.4% |
| Equity | 10/15 | €120,537 | €141,345 | +€20,807 | +17.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €88,361 | €88,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €86,361 | €86,361 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,177 | €32,984 | +€20,807 | +170.9% |
| Amounts payable | 17/49 | €1,355,579 | €1,299,735 | -€55,844 | -4.1% |
| Amounts payable within one year | 42/48 | €1,337,018 | €1,299,735 | -€37,283 | -2.8% |
| Trade debts | 44 | €917,052 | €937,148 | +€20,097 | +2.2% |
| Suppliers | 440/4 | €917,052 | €937,148 | +€20,097 | +2.2% |
| Taxes, remuneration and social security | 45 | €17,965 | €16,326 | -€1,639 | -9.1% |
| Taxes | 450/3 | €15,764 | €12,798 | -€2,967 | -18.8% |
| Remuneration and social security | 454/9 | €2,201 | €3,528 | +€1,328 | +60.3% |
| Other amounts payable | 47/48 | €402,002 | €346,261 | -€55,740 | -13.9% |
| Accrued charges and deferred income | 492/3 | €18,562 | - | -€18,562 | |
| Remuneration, social security and pensions | 62 | €35,495 | €41,307 | +€5,813 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,288 | €32,608 | +€320 | +1.0% |
| Other operating charges | 640/8 | €2,804 | €6,518 | +€3,714 | +132.5% |
| Gross operating margin | 9900 | €110,735 | €113,092 | +€2,357 | +2.1% |
| Operating profit (loss) | 9901 | €40,149 | €32,659 | -€7,489 | -18.7% |
| Financial charges | 65/66B | €337 | €54 | -€283 | -84.0% |
| Recurring financial charges | 65 | €337 | €54 | -€283 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €39,811 | €32,605 | -€7,206 | -18.1% |
| Income taxes | 67/77 | €14,764 | €11,798 | -€2,967 | -20.1% |
| Profit (loss) for the period | 9904 | €25,047 | €20,807 | -€4,239 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,047 | €20,807 | -€4,239 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.