LEMBRECHTS BART: 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.
LEMBRECHTS BART
Largest movements
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Cash +€19,092
up €19,092 (+160%), from €11,920 to €31,011
mainly Net result for the year (+€45,000) and Receivables after one year (+€30,000)
- Receivables within one year +€2,119
up €2,119 (+11.5%), from €18,413 to €20,532
of which Trade receivables: +€18,680
- Reserves -€30,924
down €30,924 (-46.6%), from €66,386 to €35,462
- Profit (loss) carried forward +€9,538
up €9,538, from -€9,538 to €0
- Other debts +€6,188
up €6,188, from €0 to €6,188
- Tax, wage and social debts +€5,465
new in 2025: €5,465
- Trade debts +€944
up €944 (+195%), from €485 to €1,429
- Gross operating margin +€59,545
up €59,545, from -€3,596 to €55,950
- Taxes +€9,523
new in 2025: €9,523
- Financial income -€1,824
down €1,824 (-88.5%), from €2,062 to €238
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 | €60,332 | €51,543 | -€8,789 | -14.6% |
| Current assets | 29/58 | €60,332 | €51,543 | -€8,789 | -14.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €18,413 | €20,532 | +€2,119 | +11.5% |
| Trade receivables | 40 | - | €18,680 | +€18,680 | |
| Other amounts receivable | 41 | €18,413 | €1,852 | -€16,561 | -89.9% |
| Cash at bank and in hand | 54/58 | €11,920 | €31,011 | +€19,092 | +160% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €60,332 | €51,543 | -€8,789 | -14.6% |
| Equity | 10/15 | €59,848 | €38,462 | -€21,386 | -35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,386 | €35,462 | -€30,924 | -46.6% |
| Distributable reserves | 133 | €66,386 | €35,462 | -€30,924 | -46.6% |
| Profit (loss) carried forward | 14 | -€9,538 | €0 | +€9,538 | |
| Amounts payable | 17/49 | €485 | €13,081 | +€12,597 | +2,598% |
| Amounts payable within one year | 42/48 | €485 | €13,081 | +€12,597 | +2,598% |
| Trade debts | 44 | €485 | €1,429 | +€944 | +195% |
| Suppliers | 440/4 | €485 | €1,429 | +€944 | +195% |
| Taxes, remuneration and social security | 45 | - | €5,465 | +€5,465 | |
| Taxes | 450/3 | - | €5,465 | +€5,465 | |
| Other amounts payable | 47/48 | €0 | €6,188 | +€6,188 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,048 | €1,355 | +€307 | +29.3% |
| Gross operating margin | 9900 | -€3,596 | €55,950 | +€59,545 | |
| Operating profit (loss) | 9901 | -€4,643 | €54,595 | +€59,238 | |
| Financial income | 75/76B | €2,062 | €238 | -€1,824 | -88.5% |
| Recurring financial income | 75 | €2,062 | €238 | -€1,824 | -88.5% |
| Financial charges | 65/66B | €417 | €310 | -€107 | -25.6% |
| Recurring financial charges | 65 | €417 | €310 | -€107 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,998 | €54,523 | +€57,521 | |
| Income taxes | 67/77 | - | €9,523 | +€9,523 | |
| Profit (loss) for the period | 9904 | -€2,998 | €45,000 | +€47,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,998 | €45,000 | +€47,998 |
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 13 October 2026 via checked.be.