Lemey Clepkens: what changed
What changed
Lemey Clepkens
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€276,897
2024 · €279,826-€2,929
Equity
€44,602
2024 · €42,705+€1,897
Cash
€174,949
2024 · €134,952+€39,997
Balance sheet total
€1.5m
2024 · €1.5m-€1,591
Largest movements
Assets
- Intangible fixed assets -€119,695
down €119,695 (-13.5%), from €888,056 to €768,361
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€45,050
down €45,050 (-12.6%), from €357,829 to €312,779
of which Furniture and vehicles: -€35,698
- Cash +€39,997
up €39,997 (+29.6%), from €134,952 to €174,949
mainly Net result for the year (+€276,897) and Depreciation (+€188,683)
- Receivables within one year +€23,145
up €23,145 (+23.1%), from €100,016 to €123,161
of which Other amounts receivable: +€25,110
Equity and liabilities
- Debts after one year -€118,598
down €118,598 (-13.4%), from €884,570 to €765,972
- Tax, wage and social debts +€98,155
up €98,155 (+59.7%), from €164,277 to €262,432
of which Taxes: +€116,803
- Other debts +€25,000
up €25,000 (+10.0%), from €250,018 to €275,018
Income statement
- Gross operating margin -€44,451
down €44,451 (-4.4%), from €1.0m to €958,545
- Staff costs -€33,788
down €33,788 (-8.7%), from €386,744 to €352,956
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.
Result 2024
€279,826
Gross operating margin
-€44,451
Staff costs
+€33,788
Depreciation
-€813
Other operating charges
+€231
Other operating items
-€42
Financial income
+€2,968
Financial charges
+€5,942
Taxes
-€552
Result 2025
€276,897
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€554,595
Investment
-€123,938
Financing
-€390,660
Cash 2024
€134,952
From operations (derived)
+€554,595
Net result for the year
+€276,897
Depreciation
+€188,683
Receivables within one year
-€23,145
Smaller working-capital items
-€28
Trade debts
-€10,966
Tax, wage and social debts
+€98,155
Other debts
+€25,000
Investment (derived)
-€123,938
Investment in fixed assets (net)
-€23,938
Current investments
-€100,000
Financing
-€390,660
Debts after one year
-€118,598
Current portion of long-term debt
+€2,938
Contributions, distributions and other
-€275,000
Cash 2025
€174,949
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,482,904 | €1,481,313 | -€1,591 | -0.1% |
| Fixed assets | 21/28 | €1,246,579 | €1,081,834 | -€164,745 | -13.2% |
| Intangible fixed assets | 21 | €888,056 | €768,361 | -€119,695 | -13.5% |
| Tangible fixed assets | 22/27 | €357,829 | €312,779 | -€45,050 | -12.6% |
| Plant, machinery and equipment | 23 | €6,881 | €10,535 | +€3,654 | +53.1% |
| Furniture and vehicles | 24 | €188,434 | €152,736 | -€35,698 | -18.9% |
| Other tangible fixed assets | 26 | €162,514 | €149,508 | -€13,006 | -8.0% |
| Financial fixed assets | 28 | €694 | €694 | = | 0.0% |
| Current assets | 29/58 | €236,325 | €399,479 | +€163,154 | +69.0% |
| Amounts receivable within one year | 40/41 | €100,016 | €123,161 | +€23,145 | +23.1% |
| Trade receivables | 40 | €99,718 | €97,752 | -€1,965 | -2.0% |
| Other amounts receivable | 41 | €299 | €25,409 | +€25,110 | +8,407% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €134,952 | €174,949 | +€39,997 | +29.6% |
| Deferred charges and accrued income | 490/1 | €1,357 | €1,369 | +€12 | +0.9% |
| Total equity and liabilities | 10/49 | €1,482,904 | €1,481,313 | -€1,591 | -0.1% |
| Equity | 10/15 | €42,705 | €44,602 | +€1,897 | +4.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,705 | €39,602 | +€1,897 | +5.0% |
| Distributable reserves | 133 | €37,705 | €39,602 | +€1,897 | +5.0% |
| Amounts payable | 17/49 | €1,440,198 | €1,436,711 | -€3,488 | -0.2% |
| Amounts payable after more than one year | 17 | €884,570 | €765,972 | -€118,598 | -13.4% |
| Financial debts | 170/4 | €884,570 | €765,972 | -€118,598 | -13.4% |
| Amounts payable within one year | 42/48 | €551,039 | €666,165 | +€115,126 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €115,660 | €118,598 | +€2,938 | +2.5% |
| Trade debts | 44 | €21,084 | €10,117 | -€10,966 | -52.0% |
| Suppliers | 440/4 | €21,084 | €10,117 | -€10,966 | -52.0% |
| Taxes, remuneration and social security | 45 | €164,277 | €262,432 | +€98,155 | +59.7% |
| Taxes | 450/3 | €111,711 | €228,515 | +€116,803 | +105% |
| Remuneration and social security | 454/9 | €52,566 | €33,917 | -€18,649 | -35.5% |
| Other amounts payable | 47/48 | €250,018 | €275,018 | +€25,000 | +10.0% |
| Accrued charges and deferred income | 492/3 | €4,590 | €4,574 | -€16 | -0.3% |
| Remuneration, social security and pensions | 62 | €386,744 | €352,956 | -€33,788 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,869 | €188,683 | +€813 | +0.4% |
| Other operating charges | 640/8 | €9,429 | €9,198 | -€231 | -2.5% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | €1,002,996 | €958,545 | -€44,451 | -4.4% |
| Operating profit (loss) | 9901 | €418,954 | €407,667 | -€11,287 | -2.7% |
| Financial income | 75/76B | €37 | €3,005 | +€2,968 | +8,005% |
| Recurring financial income | 75 | €37 | €3,005 | +€2,968 | +8,005% |
| Financial charges | 65/66B | €33,008 | €27,067 | -€5,942 | -18.0% |
| Recurring financial charges | 65 | €33,008 | €27,067 | -€5,942 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €385,982 | €383,605 | -€2,377 | -0.6% |
| Income taxes | 67/77 | €106,157 | €106,709 | +€552 | +0.5% |
| Profit (loss) for the period | 9904 | €279,826 | €276,897 | -€2,929 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €279,826 | €276,897 | -€2,929 | -1.0% |
Next steps
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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 2 November 2026 via checked.be.