LEMCO CONSULTING: 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.
LEMCO CONSULTING
Largest movements
- Cash +€33,808
up €33,808 (+30.9%), from €109,562 to €143,370
mainly Net result for the year (+€115,232) and Depreciation (+€10,134)
- Receivables within one year +€20,669
up €20,669 (+15,751%), from €131 to €20,800
- Tangible fixed assets -€19,494
down €19,494 (-2.1%), from €917,876 to €898,382
of which Leasing and similar rights: -€11,458
- Reserves +€97,232
up €97,232 (+27.1%), from €359,104 to €456,335
- Debts after one year -€41,880
down €41,880 (-7.1%), from €592,352 to €550,472
- Tax, wage and social debts -€13,911
down €13,911 (-54.1%), from €25,717 to €11,806
- Gross operating margin +€71,920
up €71,920 (+42.0%), from €171,119 to €243,039
- Taxes +€19,469
up €19,469 (+54.4%), from €35,821 to €55,290
- Other operating charges +€15,813
up €15,813 (+77.5%), from €20,393 to €36,206
- Financial charges +€4,313
up €4,313 (+19.3%), from €22,313 to €26,626
- Depreciation -€3,250
down €3,250 (-24.3%), from €13,384 to €10,134
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 | €1,033,926 | €1,068,200 | +€34,273 | +3.3% |
| Fixed assets | 21/28 | €917,876 | €898,382 | -€19,494 | -2.1% |
| Tangible fixed assets | 22/27 | €917,876 | €898,382 | -€19,494 | -2.1% |
| Land and buildings | 22 | €835,871 | €835,871 | = | 0.0% |
| Plant, machinery and equipment | 23 | €22,352 | €21,024 | -€1,328 | -5.9% |
| Furniture and vehicles | 24 | €48,195 | €41,486 | -€6,709 | -13.9% |
| Leasing and similar rights | 25 | €11,458 | - | -€11,458 | |
| Current assets | 29/58 | €116,050 | €169,818 | +€53,768 | +46.3% |
| Amounts receivable within one year | 40/41 | €131 | €20,800 | +€20,669 | +15,751% |
| Trade receivables | 40 | €131 | €20,800 | +€20,669 | +15,751% |
| Cash at bank and in hand | 54/58 | €109,562 | €143,370 | +€33,808 | +30.9% |
| Deferred charges and accrued income | 490/1 | €6,357 | €5,648 | -€709 | -11.1% |
| Total equity and liabilities | 10/49 | €1,033,926 | €1,068,200 | +€34,273 | +3.3% |
| Equity | 10/15 | €359,104 | €456,335 | +€97,232 | +27.1% |
| Reserves | 13 | €359,104 | €456,335 | +€97,232 | +27.1% |
| Distributable reserves | 133 | €359,104 | €456,335 | +€97,232 | +27.1% |
| Amounts payable | 17/49 | €674,823 | €611,864 | -€62,959 | -9.3% |
| Amounts payable after more than one year | 17 | €592,352 | €550,472 | -€41,880 | -7.1% |
| Financial debts | 170/4 | €592,352 | €550,472 | -€41,880 | -7.1% |
| Amounts payable within one year | 42/48 | €79,660 | €60,463 | -€19,197 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €41,279 | €41,880 | +€601 | +1.5% |
| Trade debts | 44 | €5,856 | €6,162 | +€306 | +5.2% |
| Suppliers | 440/4 | €5,856 | €6,162 | +€306 | +5.2% |
| Advances received on contracts in progress | 46 | €1,057 | - | -€1,057 | |
| Taxes, remuneration and social security | 45 | €25,717 | €11,806 | -€13,911 | -54.1% |
| Taxes | 450/3 | €25,717 | €11,806 | -€13,911 | -54.1% |
| Other amounts payable | 47/48 | €5,751 | €614 | -€5,137 | -89.3% |
| Accrued charges and deferred income | 492/3 | €2,811 | €930 | -€1,881 | -66.9% |
| Non-recurring operating income | 76A | €1,444 | €9,705 | +€8,261 | +572% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,384 | €10,134 | -€3,250 | -24.3% |
| Other operating charges | 640/8 | €20,393 | €36,206 | +€15,813 | +77.5% |
| Non-recurring operating charges | 66A | €2,111 | €538 | -€1,574 | -74.5% |
| Gross operating margin | 9900 | €171,119 | €243,039 | +€71,920 | +42.0% |
| Operating profit (loss) | 9901 | €135,231 | €196,162 | +€60,931 | +45.1% |
| Financial income | 75/76B | €800 | €985 | +€185 | +23.1% |
| Recurring financial income | 75 | €800 | €985 | +€185 | +23.1% |
| Financial charges | 65/66B | €22,313 | €26,626 | +€4,313 | +19.3% |
| Recurring financial charges | 65 | €22,313 | €26,626 | +€4,313 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €113,719 | €170,521 | +€56,802 | +49.9% |
| Income taxes | 67/77 | €35,821 | €55,290 | +€19,469 | +54.4% |
| Profit (loss) for the period | 9904 | €77,898 | €115,232 | +€37,333 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,898 | €115,232 | +€37,333 | +47.9% |
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.