LEMBONGAN: 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.
LEMBONGAN
Largest movements
- Receivables after one year -€79,167
no longer reported in 2025 (was €79,167)
- Cash -€29,450
down €29,450 (-66.9%), from €43,992 to €14,542
mainly Other debts (-€87,399) and Contributions, distributions and other (-€64,848)
- Tangible fixed assets -€13,745
down €13,745 (-3.2%), from €428,236 to €414,491
of which Land and buildings: -€12,424
- Current investments +€12,005
up €12,005 (+10,736%), from €112 to €12,117
- Receivables within one year -€10,695
down €10,695 (-47.7%), from €22,425 to €11,730
of which Trade receivables: -€19,364
- Other debts -€87,399
down €87,399 (-74.4%), from €117,545 to €30,146
- Debts after one year -€25,295
down €25,295 (-7.5%), from €337,182 to €311,887
- Tax, wage and social debts -€8,541
down €8,541 (-46.0%), from €18,569 to €10,028
- Gross operating margin -€68,804
down €68,804 (-36.9%), from €186,381 to €117,577
- Taxes -€17,379
down €17,379 (-44.8%), from €38,760 to €21,381
- Financial income -€8,374
down €8,374 (-99.7%), from €8,403 to €28
- Other operating charges +€4,023
up €4,023 (+82.1%), from €4,902 to €8,924
- Financial charges -€2,198
down €2,198 (-23.6%), from €9,313 to €7,116
of which Financial charges: -€2,044
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 | €576,902 | €456,266 | -€120,635 | -20.9% |
| Fixed assets | 21/28 | €429,159 | €415,414 | -€13,745 | -3.2% |
| Tangible fixed assets | 22/27 | €428,236 | €414,491 | -€13,745 | -3.2% |
| Land and buildings | 22 | €426,586 | €414,162 | -€12,424 | -2.9% |
| Furniture and vehicles | 24 | €1,650 | €328 | -€1,321 | -80.1% |
| Financial fixed assets | 28 | €923 | €923 | = | 0.0% |
| Current assets | 29/58 | €147,743 | €40,852 | -€106,891 | -72.3% |
| Amounts receivable after more than one year | 29 | €79,167 | - | -€79,167 | |
| Trade receivables | 290 | €79,167 | - | -€79,167 | |
| Amounts receivable within one year | 40/41 | €22,425 | €11,730 | -€10,695 | -47.7% |
| Trade receivables | 40 | €21,120 | €1,756 | -€19,364 | -91.7% |
| Other amounts receivable | 41 | €1,305 | €9,975 | +€8,670 | +664% |
| Current investments | 50/53 | €112 | €12,117 | +€12,005 | +10,736% |
| Cash at bank and in hand | 54/58 | €43,992 | €14,542 | -€29,450 | -66.9% |
| Deferred charges and accrued income | 490/1 | €2,046 | €2,463 | +€417 | +20.4% |
| Total equity and liabilities | 10/49 | €576,902 | €456,266 | -€120,635 | -20.9% |
| Equity | 10/15 | €64,419 | €64,419 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,819 | €45,819 | = | 0.0% |
| Distributable reserves | 133 | €45,819 | €45,819 | = | 0.0% |
| Amounts payable | 17/49 | €512,483 | €391,847 | -€120,635 | -23.5% |
| Amounts payable after more than one year | 17 | €337,182 | €311,887 | -€25,295 | -7.5% |
| Financial debts | 170/4 | €337,182 | €311,887 | -€25,295 | -7.5% |
| Amounts payable within one year | 42/48 | €175,301 | €79,522 | -€95,778 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €26,134 | €27,557 | +€1,423 | +5.4% |
| Financial debts | 43 | €9,481 | €9,515 | +€33 | +0.4% |
| Credit institutions | 430/8 | €9,481 | €9,515 | +€33 | +0.4% |
| Trade debts | 44 | €3,571 | €2,277 | -€1,294 | -36.2% |
| Suppliers | 440/4 | €3,571 | €2,277 | -€1,294 | -36.2% |
| Taxes, remuneration and social security | 45 | €18,569 | €10,028 | -€8,541 | -46.0% |
| Taxes | 450/3 | €18,569 | €10,028 | -€8,541 | -46.0% |
| Other amounts payable | 47/48 | €117,545 | €30,146 | -€87,399 | -74.4% |
| Accrued charges and deferred income | 492/3 | - | €438 | +€438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,117 | €15,336 | +€220 | +1.5% |
| Other operating charges | 640/8 | €4,902 | €8,924 | +€4,023 | +82.1% |
| Gross operating margin | 9900 | €186,381 | €117,577 | -€68,804 | -36.9% |
| Operating profit (loss) | 9901 | €166,363 | €93,316 | -€73,046 | -43.9% |
| Financial income | 75/76B | €8,403 | €28 | -€8,374 | -99.7% |
| Recurring financial income | 75 | €8,403 | €28 | -€8,374 | -99.7% |
| Financial charges | 65/66B | €9,313 | €7,116 | -€2,198 | -23.6% |
| Recurring financial charges | 65 | €9,159 | €7,116 | -€2,044 | -22.3% |
| Non-recurring financial charges | 66B | €154 | - | -€154 | |
| Profit (loss) for the period before taxes | 9903 | €165,452 | €86,229 | -€79,223 | -47.9% |
| Income taxes | 67/77 | €38,760 | €21,381 | -€17,379 | -44.8% |
| Profit (loss) for the period | 9904 | €126,692 | €64,848 | -€61,844 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,692 | €64,848 | -€61,844 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.