LEMENU TRANSOIL: 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 TRANSOIL
Largest movements
- Stocks and contracts +€56,232
up €56,232 (+34.4%), from €163,536 to €219,768
- Receivables within one year -€45,315
down €45,315 (-12.5%), from €363,000 to €317,685
of which Other amounts receivable: -€25,501
- Tangible fixed assets -€24,322
down €24,322 (-35.4%), from €68,757 to €44,435
of which Furniture and vehicles: -€16,405
- Trade debts -€32,439
down €32,439 (-23.7%), from €136,872 to €104,433
- Other debts +€9,447
up €9,447 (+4.5%), from €209,781 to €219,228
- Gross operating margin +€45,124
up €45,124 (+54.7%), from €82,436 to €127,561
- Staff costs +€5,949
up €5,949 (+12.8%), from €46,457 to €52,406
- Other operating charges +€4,703
up €4,703 (+79.9%), from €5,884 to €10,587
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 | €676,369 | €658,766 | -€17,603 | -2.6% |
| Fixed assets | 21/28 | €69,757 | €45,435 | -€24,322 | -34.9% |
| Tangible fixed assets | 22/27 | €68,757 | €44,435 | -€24,322 | -35.4% |
| Plant, machinery and equipment | 23 | €36,716 | €28,800 | -€7,916 | -21.6% |
| Furniture and vehicles | 24 | €32,040 | €15,635 | -€16,405 | -51.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €606,612 | €613,331 | +€6,719 | +1.1% |
| Stocks and contracts in progress | 3 | €163,536 | €219,768 | +€56,232 | +34.4% |
| Stocks | 30/36 | €163,536 | €219,768 | +€56,232 | +34.4% |
| Amounts receivable within one year | 40/41 | €363,000 | €317,685 | -€45,315 | -12.5% |
| Trade receivables | 40 | €73,668 | €53,853 | -€19,815 | -26.9% |
| Other amounts receivable | 41 | €289,333 | €263,832 | -€25,501 | -8.8% |
| Cash at bank and in hand | 54/58 | €77,138 | €73,178 | -€3,960 | -5.1% |
| Deferred charges and accrued income | 490/1 | €2,938 | €2,700 | -€238 | -8.1% |
| Total equity and liabilities | 10/49 | €676,369 | €658,766 | -€17,603 | -2.6% |
| Equity | 10/15 | €321,098 | €322,022 | +€925 | +0.3% |
| Contributions | 10/11 | €123,947 | €124,000 | +€53 | 0.0% |
| Capital | 10 | €123,947 | €124,000 | +€53 | 0.0% |
| Issued capital | 100 | €123,947 | €124,000 | +€53 | 0.0% |
| Reserves | 13 | €197,151 | €198,022 | +€871 | +0.4% |
| Non-distributable reserves | 130/1 | €12,395 | €12,400 | +€5 | 0.0% |
| Legal reserve | 130 | €12,395 | €12,400 | +€5 | 0.0% |
| Distributable reserves | 133 | €184,756 | €185,622 | +€866 | +0.5% |
| Amounts payable | 17/49 | €355,271 | €336,744 | -€18,527 | -5.2% |
| Amounts payable within one year | 42/48 | €353,067 | €334,904 | -€18,163 | -5.1% |
| Trade debts | 44 | €136,872 | €104,433 | -€32,439 | -23.7% |
| Suppliers | 440/4 | €136,872 | €104,433 | -€32,439 | -23.7% |
| Taxes, remuneration and social security | 45 | €6,414 | €11,243 | +€4,829 | +75.3% |
| Taxes | 450/3 | €1,379 | €4,899 | +€3,519 | +255% |
| Remuneration and social security | 454/9 | €5,035 | €6,344 | +€1,310 | +26.0% |
| Other amounts payable | 47/48 | €209,781 | €219,228 | +€9,447 | +4.5% |
| Accrued charges and deferred income | 492/3 | €2,204 | €1,840 | -€364 | -16.5% |
| Remuneration, social security and pensions | 62 | €46,457 | €52,406 | +€5,949 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,342 | €24,322 | -€20 | -0.1% |
| Other operating charges | 640/8 | €5,884 | €10,587 | +€4,703 | +79.9% |
| Gross operating margin | 9900 | €82,436 | €127,561 | +€45,124 | +54.7% |
| Operating profit (loss) | 9901 | €5,753 | €40,246 | +€34,493 | +600% |
| Financial income | 75/76B | €204 | €1,245 | +€1,041 | +509% |
| Recurring financial income | 75 | €204 | €1,245 | +€1,041 | +509% |
| Financial charges | 65/66B | €4,507 | €3,469 | -€1,038 | -23.0% |
| Recurring financial charges | 65 | €4,507 | €3,469 | -€1,038 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €1,451 | €38,023 | +€36,573 | +2,521% |
| Income taxes | 67/77 | €646 | €1,099 | +€453 | +70.1% |
| Profit (loss) for the period | 9904 | €805 | €36,925 | +€36,120 | +4,488% |
| Profit (loss) for the period to be appropriated | 9905 | €805 | €36,925 | +€36,120 | +4,488% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.