LEMDIMO: 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.
LEMDIMO
Largest movements
- Current investments +€55,292
up €55,292 (+7.7%), from €717,549 to €772,841
- Tangible fixed assets -€47,358
down €47,358 (-20.9%), from €226,167 to €178,809
of which Land and buildings: -€38,448
- Cash +€20,646
up €20,646 (+26.5%), from €77,996 to €98,642
mainly Net result for the year (+€77,095) and Depreciation (+€47,358)
- Receivables within one year +€14,142
up €14,142 (+127.9%), from €11,060 to €25,202
- Other debts +€26,727
up €26,727 (+57.1%), from €46,800 to €73,527
- Reserves +€14,000
up €14,000 (+3.1%), from €445,763 to €459,763
of which Distributable reserves: +€14,000
- Gross operating margin +€8,917
up €8,917 (+5.0%), from €179,941 to €188,858
- Financial income +€5,800
up €5,800 (+156.3%), from €3,710 to €9,509
- Taxes +€3,658
up €3,658 (+12.2%), from €30,053 to €33,711
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 | €1,092,426 | €1,134,043 | +€41,617 | +3.8% |
| Fixed assets | 21/28 | €226,167 | €178,809 | -€47,358 | -20.9% |
| Tangible fixed assets | 22/27 | €226,167 | €178,809 | -€47,358 | -20.9% |
| Land and buildings | 22 | €205,011 | €166,563 | -€38,448 | -18.8% |
| Other tangible fixed assets | 26 | €21,156 | €12,246 | -€8,910 | -42.1% |
| Current assets | 29/58 | €866,259 | €955,234 | +€88,975 | +10.3% |
| Amounts receivable within one year | 40/41 | €11,060 | €25,202 | +€14,142 | +127.9% |
| Other amounts receivable | 41 | €11,060 | €25,202 | +€14,142 | +127.9% |
| Current investments | 50/53 | €717,549 | €772,841 | +€55,292 | +7.7% |
| Cash at bank and in hand | 54/58 | €77,996 | €98,642 | +€20,646 | +26.5% |
| Deferred charges and accrued income | 490/1 | €59,653 | €58,548 | -€1,105 | -1.9% |
| Total equity and liabilities | 10/49 | €1,092,426 | €1,134,043 | +€41,617 | +3.8% |
| Equity | 10/15 | €1,045,374 | €1,059,468 | +€14,095 | +1.3% |
| Contributions | 10/11 | €425,804 | €425,804 | = | 0.0% |
| Capital | 10 | €425,804 | €425,804 | = | 0.0% |
| Issued capital | 100 | €425,804 | €425,804 | = | 0.0% |
| Reserves | 13 | €445,763 | €459,763 | +€14,000 | +3.1% |
| Non-distributable reserves | 130/1 | €86,763 | €86,763 | = | 0.0% |
| Legal reserve | 130 | €86,763 | €86,763 | = | 0.0% |
| Distributable reserves | 133 | €359,000 | €373,000 | +€14,000 | +3.9% |
| Profit (loss) carried forward | 14 | €173,807 | €173,902 | +€95 | +0.1% |
| Amounts payable | 17/49 | €47,052 | €74,575 | +€27,523 | +58.5% |
| Amounts payable within one year | 42/48 | €47,052 | €74,575 | +€27,523 | +58.5% |
| Trade debts | 44 | €252 | €1,048 | +€796 | +316.0% |
| Suppliers | 440/4 | €252 | €1,048 | +€796 | +316.0% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €46,800 | €73,527 | +€26,727 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,358 | €47,358 | -€0 | 0.0% |
| Other operating charges | 640/8 | €39,451 | €39,926 | +€475 | +1.2% |
| Gross operating margin | 9900 | €179,941 | €188,858 | +€8,917 | +5.0% |
| Operating profit (loss) | 9901 | €93,133 | €101,575 | +€8,442 | +9.1% |
| Financial income | 75/76B | €3,710 | €9,509 | +€5,800 | +156.3% |
| Recurring financial income | 75 | €3,710 | €9,509 | +€5,800 | +156.3% |
| Financial charges | 65/66B | €182 | €279 | +€97 | +53.4% |
| Recurring financial charges | 65 | €182 | €279 | +€97 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €96,661 | €110,805 | +€14,144 | +14.6% |
| Income taxes | 67/77 | €30,053 | €33,711 | +€3,658 | +12.2% |
| Profit (loss) for the period | 9904 | €66,608 | €77,095 | +€10,487 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,608 | €77,095 | +€10,487 | +15.7% |
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 30 September 2026 via checked.be.