LEMILA: 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.
LEMILA
Largest movements
- Cash +€48,095
up €48,095 (+64.0%), from €75,148 to €123,243
mainly Net result for the year (+€67,404) and Tax, wage and social debts (+€24,262)
- Receivables within one year +€40,924
up €40,924 (+170.7%), from €23,980 to €64,905
of which Other amounts receivable: +€36,699
- Reserves +€139,195
new in 2025: €139,195
- Profit (loss) carried forward -€71,791
no longer reported in 2025 (was €71,791)
- Tax, wage and social debts +€24,262
up €24,262 (+95.2%), from €25,473 to €49,735
- Gross operating margin -€7,373
down €7,373 (-7.3%), from €101,104 to €93,731
- Depreciation -€1,541
down €1,541 (-51.4%), from €3,000 to €1,459
- Taxes -€1,211
down €1,211 (-4.8%), from €25,473 to €24,262
- Other operating charges +€1,188
up €1,188 (+203.3%), from €584 to €1,772
- Financial income +€1,166
up €1,166 (+634.0%), from €184 to €1,350
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 | €100,767 | €191,012 | +€90,245 | +89.6% |
| Fixed assets | 21/28 | €1,296 | €882 | -€414 | -32.0% |
| Tangible fixed assets | 22/27 | €1,296 | €882 | -€414 | -32.0% |
| Furniture and vehicles | 24 | €1,296 | €882 | -€414 | -32.0% |
| Current assets | 29/58 | €99,471 | €190,130 | +€90,659 | +91.1% |
| Amounts receivable within one year | 40/41 | €23,980 | €64,905 | +€40,924 | +170.7% |
| Trade receivables | 40 | €18,095 | €22,320 | +€4,225 | +23.3% |
| Other amounts receivable | 41 | €5,885 | €42,584 | +€36,699 | +623.6% |
| Cash at bank and in hand | 54/58 | €75,148 | €123,243 | +€48,095 | +64.0% |
| Deferred charges and accrued income | 490/1 | €342 | €1,982 | +€1,640 | +478.9% |
| Total equity and liabilities | 10/49 | €100,767 | €191,012 | +€90,245 | +89.6% |
| Equity | 10/15 | €72,791 | €140,195 | +€67,404 | +92.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €139,195 | +€139,195 | |
| Distributable reserves | 133 | - | €139,195 | +€139,195 | |
| Profit (loss) carried forward | 14 | €71,791 | - | -€71,791 | |
| Amounts payable | 17/49 | €27,976 | €50,817 | +€22,841 | +81.6% |
| Amounts payable within one year | 42/48 | €27,976 | €50,817 | +€22,841 | +81.6% |
| Trade debts | 44 | €2,503 | €1,082 | -€1,421 | -56.8% |
| Suppliers | 440/4 | €2,503 | €1,082 | -€1,421 | -56.8% |
| Taxes, remuneration and social security | 45 | €25,473 | €49,735 | +€24,262 | +95.2% |
| Taxes | 450/3 | €25,473 | €49,735 | +€24,262 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €1,459 | -€1,541 | -51.4% |
| Other operating charges | 640/8 | €584 | €1,772 | +€1,188 | +203.3% |
| Gross operating margin | 9900 | €101,104 | €93,731 | -€7,373 | -7.3% |
| Operating profit (loss) | 9901 | €97,520 | €90,500 | -€7,020 | -7.2% |
| Financial income | 75/76B | €184 | €1,350 | +€1,166 | +634.0% |
| Recurring financial income | 75 | €184 | €1,350 | +€1,166 | +634.0% |
| Financial charges | 65/66B | €439 | €184 | -€255 | -58.1% |
| Recurring financial charges | 65 | €439 | €184 | -€255 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €97,264 | €91,666 | -€5,599 | -5.8% |
| Income taxes | 67/77 | €25,473 | €24,262 | -€1,211 | -4.8% |
| Profit (loss) for the period | 9904 | €71,791 | €67,404 | -€4,387 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,791 | €67,404 | -€4,387 | -6.1% |
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 5 October 2026 via checked.be.