Lembrechts Coaching: what changed
Lembrechts Coaching
Largest movements
- Receivables within one year +€8,935
up €8,935 (+164%), from €5,458 to €14,393
of which Other amounts receivable: +€5,487
- Cash -€1,644
down €1,644 (-26.3%), from €6,249 to €4,605
mainly Other debts (-€9,259) and Receivables within one year (-€8,935)
- Tangible fixed assets -€758
down €758 (-20.3%), from €3,745 to €2,986
- Reserves +€16,657
new in 2025: €16,657
- Other debts -€9,259
no longer reported in 2025 (was €9,259)
- Profit (loss) carried forward -€2,422
no longer reported in 2025 (was €2,422)
- Trade debts +€1,776
up €1,776 (+9,787%), from €18 to €1,795
- Gross operating margin +€17,160
up €17,160 (+369%), from €4,647 to €21,807
- Taxes +€5,222
up €5,222 (+571%), from €915 to €6,137
- Depreciation +€711
up €711 (+1,487%), from €48 to €758
- Financial charges +€412
up €412 (+5,789%), from €7 to €419
- Financial income +€289
new in 2025: €289
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,651 | €22,184 | +€6,533 | +41.7% |
| Fixed assets | 21/28 | €3,945 | €3,186 | -€758 | -19.2% |
| Tangible fixed assets | 22/27 | €3,745 | €2,986 | -€758 | -20.3% |
| Plant, machinery and equipment | 23 | €3,745 | €2,986 | -€758 | -20.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €11,707 | €18,998 | +€7,292 | +62.3% |
| Amounts receivable within one year | 40/41 | €5,458 | €14,393 | +€8,935 | +164% |
| Trade receivables | 40 | €5,458 | €8,906 | +€3,448 | +63.2% |
| Other amounts receivable | 41 | - | €5,487 | +€5,487 | |
| Cash at bank and in hand | 54/58 | €6,249 | €4,605 | -€1,644 | -26.3% |
| Total equity and liabilities | 10/49 | €15,651 | €22,184 | +€6,533 | +41.7% |
| Equity | 10/15 | €4,922 | €19,157 | +€14,236 | +289% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €16,657 | +€16,657 | |
| Distributable reserves | 133 | - | €16,657 | +€16,657 | |
| Profit (loss) carried forward | 14 | €2,422 | - | -€2,422 | |
| Amounts payable | 17/49 | €10,730 | €3,027 | -€7,703 | -71.8% |
| Amounts payable within one year | 42/48 | €10,730 | €3,027 | -€7,703 | -71.8% |
| Trade debts | 44 | €18 | €1,795 | +€1,776 | +9,787% |
| Suppliers | 440/4 | €18 | €1,795 | +€1,776 | +9,787% |
| Taxes, remuneration and social security | 45 | €1,453 | €1,233 | -€220 | -15.2% |
| Taxes | 450/3 | €1,453 | €1,233 | -€220 | -15.2% |
| Other amounts payable | 47/48 | €9,259 | - | -€9,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €758 | +€711 | +1,487% |
| Other operating charges | 640/8 | €422 | €546 | +€124 | +29.3% |
| Gross operating margin | 9900 | €4,647 | €21,807 | +€17,160 | +369% |
| Operating profit (loss) | 9901 | €4,177 | €20,503 | +€16,326 | +391% |
| Financial income | 75/76B | - | €289 | +€289 | |
| Recurring financial income | 75 | - | €289 | +€289 | |
| Financial charges | 65/66B | €7 | €419 | +€412 | +5,789% |
| Recurring financial charges | 65 | €7 | €419 | +€412 | +5,789% |
| Profit (loss) for the period before taxes | 9903 | €4,170 | €20,373 | +€16,203 | +389% |
| Income taxes | 67/77 | €915 | €6,137 | +€5,222 | +571% |
| Profit (loss) for the period | 9904 | €3,255 | €14,236 | +€10,981 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €3,255 | €14,236 | +€10,981 | +337% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.