LEMES GROUP: 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.
LEMES GROUP
Largest movements
- Receivables within one year +€354,797
up €354,797 (+1,460%), from €24,293 to €379,090
- Tangible fixed assets +€12,806
new in 2024: €12,806
of which Furniture and vehicles: +€10,290
- Profit (loss) carried forward +€228,995
up €228,995 (+33,649%), from €681 to €229,676
- Tax, wage and social debts +€83,082
up €83,082 (+23,624%), from €352 to €83,434
of which Taxes: +€77,082
- Trade debts +€54,956
up €54,956 (+250%), from €21,941 to €76,897
- Gross operating margin +€295,020
up €295,020 (+29,872%), from €988 to €296,008
- Taxes +€76,734
up €76,734 (+33,826%), from €227 to €76,961
- Financial income +€12,171
up €12,171 (+121,711,100%), from €0 to €12,171
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,973 | €392,007 | +€367,034 | +1,470% |
| Fixed assets | 21/28 | - | €12,806 | +€12,806 | |
| Tangible fixed assets | 22/27 | - | €12,806 | +€12,806 | |
| Plant, machinery and equipment | 23 | - | €2,516 | +€2,516 | |
| Furniture and vehicles | 24 | - | €10,290 | +€10,290 | |
| Current assets | 29/58 | €24,973 | €379,200 | +€354,228 | +1,418% |
| Amounts receivable within one year | 40/41 | €24,293 | €379,090 | +€354,797 | +1,460% |
| Other amounts receivable | 41 | €24,293 | €379,090 | +€354,797 | +1,460% |
| Cash at bank and in hand | 54/58 | €679 | €60 | -€619 | -91.1% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €24,973 | €392,007 | +€367,034 | +1,470% |
| Equity | 10/15 | €2,681 | €231,676 | +€228,995 | +8,543% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €681 | €229,676 | +€228,995 | +33,649% |
| Amounts payable | 17/49 | €22,292 | €160,331 | +€138,038 | +619% |
| Amounts payable within one year | 42/48 | €22,292 | €160,331 | +€138,038 | +619% |
| Trade debts | 44 | €21,941 | €76,897 | +€54,956 | +250% |
| Suppliers | 440/4 | €21,941 | €76,897 | +€54,956 | +250% |
| Taxes, remuneration and social security | 45 | €352 | €83,434 | +€83,082 | +23,624% |
| Taxes | 450/3 | €352 | €77,434 | +€77,082 | +21,918% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,768 | +€1,768 | |
| Other operating charges | 640/8 | €50 | €369 | +€319 | +638% |
| Gross operating margin | 9900 | €988 | €296,008 | +€295,020 | +29,872% |
| Operating profit (loss) | 9901 | €938 | €293,871 | +€292,933 | +31,243% |
| Financial income | 75/76B | €0 | €12,171 | +€12,171 | +121,711,100% |
| Recurring financial income | 75 | €0 | €12,171 | +€12,171 | +121,711,100% |
| Financial charges | 65/66B | €30 | €85 | +€55 | +181% |
| Recurring financial charges | 65 | €30 | €85 | +€55 | +181% |
| Profit (loss) for the period before taxes | 9903 | €907 | €305,957 | +€305,049 | +33,618% |
| Income taxes | 67/77 | €227 | €76,961 | +€76,734 | +33,826% |
| Profit (loss) for the period | 9904 | €681 | €228,995 | +€228,315 | +33,549% |
| Profit (loss) for the period to be appropriated | 9905 | €681 | €228,995 | +€228,315 | +33,549% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.