LEMI Floor Design: 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.
LEMI Floor Design
Largest movements
- Receivables within one year -€11,821
down €11,821 (-22.6%), from €52,288 to €40,467
of which Other amounts receivable: -€13,323
- Cash -€2,925
down €2,925 (-67.3%), from €4,344 to €1,420
mainly Net result for the year (-€14,624) and Tax, wage and social debts (-€12,932)
- Tangible fixed assets -€1,533
down €1,533 (-55.4%), from €2,769 to €1,236
of which Furniture and vehicles: -€2,227
- Profit (loss) carried forward -€14,624
down €14,624, from €1,198 to -€13,426
- Tax, wage and social debts -€12,932
down €12,932 (-81.4%), from €15,880 to €2,948
- Trade debts +€7,137
new in 2025: €7,137
- Short-term financial debts +€5,191
new in 2025: €5,191
- Current portion of long-term debt -€1,069
no longer reported in 2025 (was €1,069)
- Gross operating margin -€28,341
down €28,341, from €18,648 to -€9,692
- Taxes -€4,083
down €4,083 (-92.4%), from €4,420 to €337
- Depreciation -€3,125
down €3,125 (-57.1%), from €5,476 to €2,351
- Financial income -€448
down €448 (-21.2%), from €2,113 to €1,665
- Financial charges -€346
down €346 (-14.4%), from €2,409 to €2,063
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 | €60,627 | €44,331 | -€16,296 | -26.9% |
| Fixed assets | 21/28 | €2,769 | €1,536 | -€1,233 | -44.5% |
| Tangible fixed assets | 22/27 | €2,769 | €1,236 | -€1,533 | -55.4% |
| Plant, machinery and equipment | 23 | - | €694 | +€694 | |
| Furniture and vehicles | 24 | €2,769 | €542 | -€2,227 | -80.4% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €57,858 | €42,795 | -€15,063 | -26.0% |
| Amounts receivable within one year | 40/41 | €52,288 | €40,467 | -€11,821 | -22.6% |
| Trade receivables | 40 | €12,330 | €13,833 | +€1,502 | +12.2% |
| Other amounts receivable | 41 | €39,958 | €26,635 | -€13,323 | -33.3% |
| Cash at bank and in hand | 54/58 | €4,344 | €1,420 | -€2,925 | -67.3% |
| Deferred charges and accrued income | 490/1 | €1,225 | €908 | -€317 | -25.9% |
| Total equity and liabilities | 10/49 | €60,627 | €44,331 | -€16,296 | -26.9% |
| Equity | 10/15 | €43,678 | €29,054 | -€14,624 | -33.5% |
| Contributions | 10/11 | €9,900 | €9,900 | = | 0.0% |
| Reserves | 13 | €32,580 | €32,580 | = | 0.0% |
| Distributable reserves | 133 | €32,580 | €32,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,198 | -€13,426 | -€14,624 | |
| Amounts payable | 17/49 | €16,949 | €15,277 | -€1,672 | -9.9% |
| Amounts payable within one year | 42/48 | €16,949 | €15,277 | -€1,672 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €1,069 | - | -€1,069 | |
| Financial debts | 43 | - | €5,191 | +€5,191 | |
| Credit institutions | 430/8 | - | €5,191 | +€5,191 | |
| Trade debts | 44 | - | €7,137 | +€7,137 | |
| Suppliers | 440/4 | - | €7,137 | +€7,137 | |
| Taxes, remuneration and social security | 45 | €15,880 | €2,948 | -€12,932 | -81.4% |
| Taxes | 450/3 | €15,880 | €2,948 | -€12,932 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,476 | €2,351 | -€3,125 | -57.1% |
| Other operating charges | 640/8 | €1,971 | €1,846 | -€125 | -6.4% |
| Gross operating margin | 9900 | €18,648 | -€9,692 | -€28,341 | |
| Operating profit (loss) | 9901 | €11,202 | -€13,889 | -€25,090 | |
| Financial income | 75/76B | €2,113 | €1,665 | -€448 | -21.2% |
| Recurring financial income | 75 | €2,113 | €1,665 | -€448 | -21.2% |
| Financial charges | 65/66B | €2,409 | €2,063 | -€346 | -14.4% |
| Recurring financial charges | 65 | €2,409 | €2,063 | -€346 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €10,905 | -€14,287 | -€25,192 | |
| Income taxes | 67/77 | €4,420 | €337 | -€4,083 | -92.4% |
| Profit (loss) for the period | 9904 | €6,485 | -€14,624 | -€21,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,485 | -€14,624 | -€21,109 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.