LEMENU STATIONS: 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.
LEMENU STATIONS
Largest movements
- Receivables within one year +€67,110
up €67,110 (+35.1%), from €191,352 to €258,462
of which Other amounts receivable: +€67,060
- Tangible fixed assets -€18,750
down €18,750 (-7.0%), from €267,980 to €249,230
- Other debts +€89,648
up €89,648 (+71.7%), from €125,032 to €214,681
- Current portion of long-term debt -€38,353
no longer reported in 2025 (was €38,353)
- Gross operating margin +€96,093
up €96,093 (+136.9%), from €70,199 to €166,292
- Other operating charges -€8,107
down €8,107 (-43.1%), from €18,811 to €10,704
- Financial income -€4,103
down €4,103 (-75.0%), from €5,473 to €1,371
- Financial charges +€3,485
up €3,485 (+135.5%), from €2,572 to €6,057
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 | €474,869 | €528,949 | +€54,081 | +11.4% |
| Fixed assets | 21/28 | €267,980 | €249,230 | -€18,750 | -7.0% |
| Tangible fixed assets | 22/27 | €267,980 | €249,230 | -€18,750 | -7.0% |
| Land and buildings | 22 | €267,980 | €249,230 | -€18,750 | -7.0% |
| Current assets | 29/58 | €206,889 | €279,719 | +€72,830 | +35.2% |
| Amounts receivable within one year | 40/41 | €191,352 | €258,462 | +€67,110 | +35.1% |
| Trade receivables | 40 | €270 | €320 | +€50 | +18.3% |
| Other amounts receivable | 41 | €191,082 | €258,142 | +€67,060 | +35.1% |
| Cash at bank and in hand | 54/58 | €14,340 | €19,387 | +€5,047 | +35.2% |
| Deferred charges and accrued income | 490/1 | €1,197 | €1,870 | +€673 | +56.2% |
| Total equity and liabilities | 10/49 | €474,869 | €528,949 | +€54,081 | +11.4% |
| Equity | 10/15 | €161,305 | €162,762 | +€1,458 | +0.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €11,305 | €12,762 | +€1,458 | +12.9% |
| Non-distributable reserves | 130/1 | €891 | €963 | +€73 | +8.2% |
| Legal reserve | 130 | €891 | €963 | +€73 | +8.2% |
| Distributable reserves | 133 | €10,414 | €11,799 | +€1,385 | +13.3% |
| Provisions and deferred taxes | 16 | €100,000 | €100,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €100,000 | = | 0.0% |
| Environmental obligations | 163 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable | 17/49 | €213,564 | €266,187 | +€52,623 | +24.6% |
| Amounts payable within one year | 42/48 | €212,676 | €265,271 | +€52,595 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €38,353 | - | -€38,353 | |
| Trade debts | 44 | €28,085 | €30,514 | +€2,429 | +8.6% |
| Suppliers | 440/4 | €28,085 | €30,514 | +€2,429 | +8.6% |
| Taxes, remuneration and social security | 45 | €21,205 | €20,076 | -€1,129 | -5.3% |
| Taxes | 450/3 | €21,205 | €20,076 | -€1,129 | -5.3% |
| Other amounts payable | 47/48 | €125,032 | €214,681 | +€89,648 | +71.7% |
| Accrued charges and deferred income | 492/3 | €889 | €917 | +€28 | +3.2% |
| Remuneration, social security and pensions | 62 | €50 | €149 | +€99 | +200.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,750 | €18,750 | = | 0.0% |
| Other operating charges | 640/8 | €18,811 | €10,704 | -€8,107 | -43.1% |
| Gross operating margin | 9900 | €70,199 | €166,292 | +€96,093 | +136.9% |
| Operating profit (loss) | 9901 | €32,588 | €136,690 | +€104,101 | +319.4% |
| Financial income | 75/76B | €5,473 | €1,371 | -€4,103 | -75.0% |
| Recurring financial income | 75 | €5,473 | €1,371 | -€4,103 | -75.0% |
| Financial charges | 65/66B | €2,572 | €6,057 | +€3,485 | +135.5% |
| Recurring financial charges | 65 | €2,572 | €6,057 | +€3,485 | +135.5% |
| Profit (loss) for the period before taxes | 9903 | €35,490 | €132,003 | +€96,513 | +271.9% |
| Income taxes | 67/77 | €322 | €546 | +€224 | +69.7% |
| Profit (loss) for the period | 9904 | €35,169 | €131,458 | +€96,289 | +273.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,169 | €131,458 | +€96,289 | +273.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.