Lembrechts Hartzorg: 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 Hartzorg
Largest movements
- Tangible fixed assets +€6,712
new in 2025: €6,712
- Cash +€6,524
up €6,524 (+163%), from €4,000 to €10,524
mainly Net result for the year (+€11,235) and Tax, wage and social debts (+€3,540)
- Receivables within one year +€1,900
new in 2025: €1,900
- Formation expenses -€215
down €215 (-20.2%), from €1,062 to €847
- Profit (loss) carried forward +€11,235
up €11,235, from -€395 to €10,840
- Tax, wage and social debts +€3,540
new in 2025: €3,540
of which Taxes: +€3,533
- Other debts +€1,176
new in 2025: €1,176
- Trade debts -€1,030
down €1,030 (-70.7%), from €1,457 to €427
- Gross operating margin +€16,160
up €16,160, from -€384 to €15,776
- Taxes +€3,532
new in 2025: €3,532
- Depreciation +€510
up €510 (+4,636%), from €11 to €521
- Other operating charges +€442
new in 2025: €442
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 | €5,062 | €19,983 | +€14,921 | +295% |
| Formation expenses | 20 | €1,062 | €847 | -€215 | -20.2% |
| Fixed assets | 21/28 | - | €6,712 | +€6,712 | |
| Tangible fixed assets | 22/27 | - | €6,712 | +€6,712 | |
| Furniture and vehicles | 24 | - | €6,712 | +€6,712 | |
| Current assets | 29/58 | €4,000 | €12,424 | +€8,424 | +211% |
| Amounts receivable within one year | 40/41 | - | €1,900 | +€1,900 | |
| Other amounts receivable | 41 | - | €1,900 | +€1,900 | |
| Cash at bank and in hand | 54/58 | €4,000 | €10,524 | +€6,524 | +163% |
| Total equity and liabilities | 10/49 | €5,062 | €19,983 | +€14,921 | +295% |
| Equity | 10/15 | €3,605 | €14,840 | +€11,235 | +312% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€395 | €10,840 | +€11,235 | |
| Amounts payable | 17/49 | €1,457 | €5,143 | +€3,686 | +253% |
| Amounts payable within one year | 42/48 | €1,457 | €5,143 | +€3,686 | +253% |
| Trade debts | 44 | €1,457 | €427 | -€1,030 | -70.7% |
| Suppliers | 440/4 | €1,457 | €427 | -€1,030 | -70.7% |
| Taxes, remuneration and social security | 45 | - | €3,540 | +€3,540 | |
| Taxes | 450/3 | - | €3,533 | +€3,533 | |
| Remuneration and social security | 454/9 | - | €7 | +€7 | |
| Other amounts payable | 47/48 | - | €1,176 | +€1,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €521 | +€510 | +4,636% |
| Other operating charges | 640/8 | - | €442 | +€442 | |
| Gross operating margin | 9900 | -€384 | €15,776 | +€16,160 | |
| Operating profit (loss) | 9901 | -€395 | €14,813 | +€15,208 | |
| Financial charges | 65/66B | - | €46 | +€46 | |
| Recurring financial charges | 65 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | -€395 | €14,767 | +€15,162 | |
| Income taxes | 67/77 | - | €3,532 | +€3,532 | |
| Profit (loss) for the period | 9904 | -€395 | €11,235 | +€11,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€395 | €11,235 | +€11,630 |
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 31 October 2026 via checked.be.