Lemco Fliesen: what changed
Lemco Fliesen
Largest movements
- Cash +€50,457
up €50,457 (+98.8%), from €51,079 to €101,536
mainly Net result for the year (+€58,129) and Tax, wage and social debts (+€22,923)
- Receivables within one year +€8,247
up €8,247 (+71.1%), from €11,601 to €19,848
- Stocks and contracts +€6,392
up €6,392 (+18.6%), from €34,408 to €40,800
- Tangible fixed assets -€3,064
down €3,064 (-18.6%), from €16,499 to €13,435
of which Other tangible fixed assets: -€2,762
- Profit (loss) carried forward +€58,129
up €58,129 (+137%), from €42,475 to €100,604
- Tax, wage and social debts +€22,923
up €22,923 (+55.2%), from €41,522 to €64,444
of which Taxes: +€20,259
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€9,633
down €9,633 (-77.6%), from €12,411 to €2,778
- Gross operating margin +€39,015
up €39,015 (+41.8%), from €93,417 to €132,432
- Staff costs +€13,260
up €13,260 (+41.6%), from €31,853 to €45,113
- Taxes +€5,651
up €5,651 (+52.0%), from €10,874 to €16,525
- Financial charges +€4,567
up €4,567 (+35.6%), from €12,829 to €17,396
- Financial income +€2,759
up €2,759 (+40.0%), from €6,892 to €9,651
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 | €116,407 | €177,826 | +€61,419 | +52.8% |
| Fixed assets | 21/28 | €16,499 | €13,435 | -€3,064 | -18.6% |
| Tangible fixed assets | 22/27 | €16,499 | €13,435 | -€3,064 | -18.6% |
| Furniture and vehicles | 24 | €5,043 | €4,740 | -€302 | -6.0% |
| Other tangible fixed assets | 26 | €11,456 | €8,694 | -€2,762 | -24.1% |
| Current assets | 29/58 | €99,908 | €164,392 | +€64,483 | +64.5% |
| Stocks and contracts in progress | 3 | €34,408 | €40,800 | +€6,392 | +18.6% |
| Stocks | 30/36 | €34,408 | €40,800 | +€6,392 | +18.6% |
| Amounts receivable within one year | 40/41 | €11,601 | €19,848 | +€8,247 | +71.1% |
| Trade receivables | 40 | €11,601 | €19,848 | +€8,247 | +71.1% |
| Cash at bank and in hand | 54/58 | €51,079 | €101,536 | +€50,457 | +98.8% |
| Deferred charges and accrued income | 490/1 | €2,821 | €2,208 | -€613 | -21.7% |
| Total equity and liabilities | 10/49 | €116,407 | €177,826 | +€61,419 | +52.8% |
| Equity | 10/15 | €52,475 | €110,604 | +€58,129 | +111% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,475 | €100,604 | +€58,129 | +137% |
| Amounts payable | 17/49 | €63,932 | €67,222 | +€3,290 | +5.1% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €53,932 | €67,222 | +€13,290 | +24.6% |
| Trade debts | 44 | €12,411 | €2,778 | -€9,633 | -77.6% |
| Suppliers | 440/4 | €12,411 | €2,778 | -€9,633 | -77.6% |
| Taxes, remuneration and social security | 45 | €41,522 | €64,444 | +€22,923 | +55.2% |
| Taxes | 450/3 | €37,988 | €58,247 | +€20,259 | +53.3% |
| Remuneration and social security | 454/9 | €3,534 | €6,197 | +€2,663 | +75.4% |
| Remuneration, social security and pensions | 62 | €31,853 | €45,113 | +€13,260 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,365 | €4,666 | +€1,300 | +38.6% |
| Other operating charges | 640/8 | - | €255 | +€255 | |
| Gross operating margin | 9900 | €93,417 | €132,432 | +€39,015 | +41.8% |
| Operating profit (loss) | 9901 | €58,199 | €82,399 | +€24,200 | +41.6% |
| Financial income | 75/76B | €6,892 | €9,651 | +€2,759 | +40.0% |
| Recurring financial income | 75 | €6,892 | €9,651 | +€2,759 | +40.0% |
| Financial charges | 65/66B | €12,829 | €17,396 | +€4,567 | +35.6% |
| Recurring financial charges | 65 | €12,829 | €17,396 | +€4,567 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €52,261 | €74,654 | +€22,393 | +42.8% |
| Income taxes | 67/77 | €10,874 | €16,525 | +€5,651 | +52.0% |
| Profit (loss) for the period | 9904 | €41,387 | €58,129 | +€16,742 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,387 | €58,129 | +€16,742 | +40.5% |
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 3 November 2026 via checked.be.