LEMBREGHTS IMPORT: 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.
LEMBREGHTS IMPORT
Largest movements
- Receivables within one year +€548,597
up €548,597 (+30.5%), from €1.8m to €2.3m
of which Other amounts receivable: +€556,692
- Tangible fixed assets -€136,388
down €136,388 (-10.6%), from €1.3m to €1.2m
- Reserves +€328,318
up €328,318 (+9.7%), from €3.4m to €3.7m
of which Distributable reserves: +€328,318
- Tax, wage and social debts +€76,095
up €76,095 (+324%), from €23,500 to €99,595
- Financial charges -€223,305
down €223,305 (-88.5%), from €252,197 to €28,892
of which Non-recurring financial charges: -€227,360
- Taxes -€52,446
down €52,446 (-58.3%), from €90,020 to €37,574
- Financial income +€22,749
up €22,749 (+49.0%), from €46,403 to €69,152
- Gross operating margin +€17,432
up €17,432 (+3.5%), from €492,123 to €509,555
- Depreciation -€9,163
down €9,163 (-6.3%), from €145,551 to €136,388
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 | €3,662,222 | €4,070,535 | +€408,313 | +11.1% |
| Fixed assets | 21/28 | €1,412,982 | €1,253,953 | -€159,028 | -11.3% |
| Tangible fixed assets | 22/27 | €1,292,342 | €1,155,953 | -€136,388 | -10.6% |
| Land and buildings | 22 | €1,292,342 | €1,155,953 | -€136,388 | -10.6% |
| Financial fixed assets | 28 | €120,640 | €98,000 | -€22,640 | -18.8% |
| Current assets | 29/58 | €2,249,240 | €2,816,582 | +€567,341 | +25.2% |
| Amounts receivable within one year | 40/41 | €1,800,776 | €2,349,372 | +€548,597 | +30.5% |
| Trade receivables | 40 | €92,548 | €84,453 | -€8,096 | -8.7% |
| Other amounts receivable | 41 | €1,708,227 | €2,264,920 | +€556,692 | +32.6% |
| Current investments | 50/53 | €300,000 | €302,161 | +€2,161 | +0.7% |
| Cash at bank and in hand | 54/58 | €148,465 | €162,640 | +€14,176 | +9.5% |
| Deferred charges and accrued income | 490/1 | - | €2,408 | +€2,408 | |
| Total equity and liabilities | 10/49 | €3,662,222 | €4,070,535 | +€408,313 | +11.1% |
| Equity | 10/15 | €3,581,575 | €3,909,893 | +€328,318 | +9.2% |
| Contributions | 10/11 | €199,000 | €199,000 | = | 0.0% |
| Capital | 10 | €199,000 | €199,000 | = | 0.0% |
| Issued capital | 100 | €199,000 | €199,000 | = | 0.0% |
| Reserves | 13 | €3,382,575 | €3,710,893 | +€328,318 | +9.7% |
| Non-distributable reserves | 130/1 | €19,900 | €19,900 | = | 0.0% |
| Legal reserve | 130 | €19,900 | €19,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,900 | €30,900 | = | 0.0% |
| Distributable reserves | 133 | €3,331,775 | €3,660,093 | +€328,318 | +9.9% |
| Amounts payable | 17/49 | €80,647 | €160,642 | +€79,995 | +99.2% |
| Amounts payable within one year | 42/48 | €80,647 | €160,602 | +€79,955 | +99.1% |
| Trade debts | 44 | €930 | €138 | -€792 | -85.2% |
| Suppliers | 440/4 | €930 | €138 | -€792 | -85.2% |
| Taxes, remuneration and social security | 45 | €23,500 | €99,595 | +€76,095 | +324% |
| Taxes | 450/3 | €23,500 | €99,595 | +€76,095 | +324% |
| Other amounts payable | 47/48 | €56,217 | €60,869 | +€4,651 | +8.3% |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,551 | €136,388 | -€9,163 | -6.3% |
| Other operating charges | 640/8 | €47,555 | €47,535 | -€20 | 0.0% |
| Gross operating margin | 9900 | €492,123 | €509,555 | +€17,432 | +3.5% |
| Operating profit (loss) | 9901 | €299,017 | €325,631 | +€26,614 | +8.9% |
| Financial income | 75/76B | €46,403 | €69,152 | +€22,749 | +49.0% |
| Recurring financial income | 75 | €46,403 | €69,152 | +€22,749 | +49.0% |
| Financial charges | 65/66B | €252,197 | €28,892 | -€223,305 | -88.5% |
| Recurring financial charges | 65 | €2,197 | €6,252 | +€4,055 | +185% |
| Non-recurring financial charges | 66B | €250,000 | €22,640 | -€227,360 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €93,223 | €365,892 | +€272,669 | +292% |
| Income taxes | 67/77 | €90,020 | €37,574 | -€52,446 | -58.3% |
| Profit (loss) for the period | 9904 | €3,203 | €328,318 | +€325,115 | +10,151% |
| Profit (loss) for the period to be appropriated | 9905 | €3,203 | €328,318 | +€325,115 | +10,151% |
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 1 November 2026 via checked.be.