LEMIERE: what changed
Two fiscal 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.
LEMIERE
Largest movements
- Tangible fixed assets -€13,601
down €13,601 (-24.3%), from €55,899 to €42,298
- Receivables within one year -€8,194
down €8,194 (-96.0%), from €8,535 to €341
of which Other amounts receivable: -€6,382
- Other debts -€22,202
down €22,202 (-59.2%), from €37,505 to €15,303
- Profit (loss) carried forward +€8,631
up €8,631 (+82.8%), from -€10,419 to -€1,788
- Short-term financial debts -€4,470
down €4,470 (-79.6%), from €5,616 to €1,147
- Tax, wage and social debts -€3,757
down €3,757 (-27.6%), from €13,600 to €9,843
of which Remuneration and social security: -€4,164
- Turnover +€9,233
up €9,233 (+13.0%), from €71,242 to €80,474
- Purchases and services +€6,703
up €6,703 (+14.2%), from €47,135 to €53,838
- Other operating charges -€6,174
down €6,174 (-57.9%), from €10,663 to €4,489
- Gross operating margin +€3,527
up €3,527 (+14.6%), from €24,107 to €27,634
- Financial charges +€2,330
up €2,330, from -€1,419 to €912
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 | €64,944 | €43,147 | -€21,797 | -33.6% |
| Fixed assets | 21/28 | €56,070 | €42,469 | -€13,601 | -24.3% |
| Tangible fixed assets | 22/27 | €55,899 | €42,298 | -€13,601 | -24.3% |
| Furniture and vehicles | 24 | €55,899 | €42,298 | -€13,601 | -24.3% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €8,874 | €678 | -€8,196 | -92.4% |
| Amounts receivable within one year | 40/41 | €8,535 | €341 | -€8,194 | -96.0% |
| Trade receivables | 40 | €1,812 | - | -€1,812 | |
| Other amounts receivable | 41 | €6,723 | €341 | -€6,382 | -94.9% |
| Cash at bank and in hand | 54/58 | €339 | €337 | -€2 | -0.5% |
| Total equity and liabilities | 10/49 | €64,944 | €43,147 | -€21,797 | -33.6% |
| Equity | 10/15 | €8,223 | €16,854 | +€8,631 | +105.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,419 | -€1,788 | +€8,631 | +82.8% |
| Amounts payable | 17/49 | €56,721 | €26,293 | -€30,429 | -53.6% |
| Amounts payable within one year | 42/48 | €56,721 | €26,293 | -€30,429 | -53.6% |
| Financial debts | 43 | €5,616 | €1,147 | -€4,470 | -79.6% |
| Credit institutions | 430/8 | €5,616 | €1,147 | -€4,470 | -79.6% |
| Taxes, remuneration and social security | 45 | €13,600 | €9,843 | -€3,757 | -27.6% |
| Taxes | 450/3 | - | €407 | +€407 | |
| Remuneration and social security | 454/9 | €13,600 | €9,436 | -€4,164 | -30.6% |
| Other amounts payable | 47/48 | €37,505 | €15,303 | -€22,202 | -59.2% |
| Turnover | 70 | €71,242 | €80,474 | +€9,233 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,135 | €53,838 | +€6,703 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,121 | €13,601 | +€1,481 | +12.2% |
| Other operating charges | 640/8 | €10,663 | €4,489 | -€6,174 | -57.9% |
| Gross operating margin | 9900 | €24,107 | €27,634 | +€3,527 | +14.6% |
| Operating profit (loss) | 9901 | €1,323 | €9,543 | +€8,220 | +621.2% |
| Financial charges | 65/66B | -€1,419 | €912 | +€2,330 | |
| Recurring financial charges | 65 | -€1,419 | €912 | +€2,330 | |
| Profit (loss) for the period before taxes | 9903 | €2,742 | €8,631 | +€5,889 | +214.8% |
| Profit (loss) for the period | 9904 | €2,742 | €8,631 | +€5,889 | +214.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,742 | €8,631 | +€5,889 | +214.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.