LEMBRIX: what changed
Two fiscal 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.
LEMBRIX
Largest movements
- Tangible fixed assets -€7,909
down €7,909 (-2.2%), from €356,458 to €348,549
of which Land and buildings: -€35,726
- Reserves +€9,324
up €9,324 (+27.3%), from €34,137 to €43,461
of which Distributable reserves: +€9,324
- Debts after one year -€5,672
down €5,672 (-4.5%), from €125,912 to €120,240
- Turnover +€15,014
up €15,014 (+10.9%), from €137,775 to €152,789
- Purchases and services +€8,080
up €8,080 (+11.0%), from €73,479 to €81,559
- Depreciation +€3,920
up €3,920 (+9.4%), from €41,632 to €45,552
- Gross operating margin +€2,592
up €2,592 (+3.8%), from €68,638 to €71,230
- Financial income -€2,400
down €2,400 (-92.5%), from €2,595 to €195
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.
Cash bridge derived
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 | €436,261 | €433,039 | -€3,222 | -0.7% |
| Fixed assets | 21/28 | €356,458 | €348,549 | -€7,909 | -2.2% |
| Tangible fixed assets | 22/27 | €356,458 | €348,549 | -€7,909 | -2.2% |
| Land and buildings | 22 | €282,910 | €247,184 | -€35,726 | -12.6% |
| Plant, machinery and equipment | 23 | €51,720 | €89,363 | +€37,643 | +72.8% |
| Furniture and vehicles | 24 | €21,828 | €12,002 | -€9,826 | -45.0% |
| Current assets | 29/58 | €79,803 | €84,490 | +€4,687 | +5.9% |
| Amounts receivable within one year | 40/41 | €5,939 | €7,517 | +€1,578 | +26.6% |
| Trade receivables | 40 | €2,742 | €6,389 | +€3,647 | +133.0% |
| Other amounts receivable | 41 | €3,197 | €1,128 | -€2,069 | -64.7% |
| Cash at bank and in hand | 54/58 | €73,864 | €76,973 | +€3,109 | +4.2% |
| Total equity and liabilities | 10/49 | €436,261 | €433,039 | -€3,222 | -0.7% |
| Equity | 10/15 | €280,272 | €289,597 | +€9,324 | +3.3% |
| Contributions | 10/11 | €115,550 | €115,550 | = | 0.0% |
| Reserves | 13 | €34,137 | €43,461 | +€9,324 | +27.3% |
| Non-distributable reserves | 130/1 | €11,555 | €11,555 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,555 | €11,555 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €17,582 | €26,906 | +€9,324 | +53.0% |
| Profit (loss) carried forward | 14 | €130,586 | €130,586 | = | 0.0% |
| Provisions and deferred taxes | 16 | €14,210 | €14,210 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,210 | €14,210 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,254 | €2,254 | = | 0.0% |
| Environmental obligations | 163 | €4,729 | €4,729 | = | 0.0% |
| Other liabilities and charges | 164/5 | €7,226 | €7,226 | = | 0.0% |
| Amounts payable | 17/49 | €141,779 | €129,233 | -€12,546 | -8.8% |
| Amounts payable after more than one year | 17 | €125,912 | €120,240 | -€5,672 | -4.5% |
| Financial debts | 170/4 | €125,912 | €120,240 | -€5,672 | -4.5% |
| Amounts payable within one year | 42/48 | €15,867 | €8,993 | -€6,874 | -43.3% |
| Trade debts | 44 | €7,627 | €3,333 | -€4,294 | -56.3% |
| Suppliers | 440/4 | €7,627 | €3,333 | -€4,294 | -56.3% |
| Advances received on contracts in progress | 46 | €3,290 | - | -€3,290 | |
| Taxes, remuneration and social security | 45 | €1,347 | €1,987 | +€639 | +47.5% |
| Taxes | 450/3 | €1,347 | €1,987 | +€639 | +47.5% |
| Other amounts payable | 47/48 | €3,602 | €3,673 | +€71 | +2.0% |
| Turnover | 70 | €137,775 | €152,789 | +€15,014 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,479 | €81,559 | +€8,080 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,632 | €45,552 | +€3,920 | +9.4% |
| Other operating charges | 640/8 | €8,449 | €8,635 | +€185 | +2.2% |
| Gross operating margin | 9900 | €68,638 | €71,230 | +€2,592 | +3.8% |
| Operating profit (loss) | 9901 | €18,557 | €17,042 | -€1,514 | -8.2% |
| Financial income | 75/76B | €2,595 | €195 | -€2,400 | -92.5% |
| Recurring financial income | 75 | €2,595 | €195 | -€2,400 | -92.5% |
| Financial charges | 65/66B | €28 | €9 | -€19 | -66.6% |
| Recurring financial charges | 65 | €28 | €9 | -€19 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €21,123 | €17,228 | -€3,895 | -18.4% |
| Income taxes | 67/77 | €7,651 | €7,904 | +€253 | +3.3% |
| Profit (loss) for the period | 9904 | €13,473 | €9,324 | -€4,148 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,473 | €9,324 | -€4,148 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.