LEMKE: 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.
LEMKE
Largest movements
- Tangible fixed assets -€46,685
down €46,685 (-14.5%), from €321,488 to €274,803
of which Land and buildings: -€37,707
- Receivables within one year -€8,377
down €8,377 (-52.0%), from €16,105 to €7,728
of which Trade receivables: -€8,382
- Other debts -€28,413
down €28,413 (-14.7%), from €193,308 to €164,895
- Profit (loss) carried forward -€15,771
down €15,771 (-8.3%), from -€189,028 to -€204,798
- Debts after one year -€7,300
down €7,300 (-13.9%), from €52,487 to €45,187
- Gross operating margin -€10,484
down €10,484 (-23.9%), from €43,958 to €33,474
- Depreciation +€1,718
up €1,718 (+3.8%), from €44,967 to €46,685
- Financial charges -€1,138
down €1,138 (-44.9%), from €2,535 to €1,397
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 | €340,410 | €286,323 | -€54,088 | -15.9% |
| Fixed assets | 21/28 | €321,488 | €274,803 | -€46,685 | -14.5% |
| Tangible fixed assets | 22/27 | €321,488 | €274,803 | -€46,685 | -14.5% |
| Land and buildings | 22 | €295,961 | €258,254 | -€37,707 | -12.7% |
| Plant, machinery and equipment | 23 | €11,950 | €7,819 | -€4,131 | -34.6% |
| Furniture and vehicles | 24 | €13,577 | €8,730 | -€4,847 | -35.7% |
| Current assets | 29/58 | €18,923 | €11,520 | -€7,403 | -39.1% |
| Amounts receivable within one year | 40/41 | €16,105 | €7,728 | -€8,377 | -52.0% |
| Trade receivables | 40 | €16,105 | €7,723 | -€8,382 | -52.0% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €2,818 | €3,792 | +€974 | +34.6% |
| Total equity and liabilities | 10/49 | €340,410 | €286,323 | -€54,088 | -15.9% |
| Equity | 10/15 | €60,209 | €42,989 | -€17,220 | -28.6% |
| Contributions | 10/11 | €242,000 | €242,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,028 | -€204,798 | -€15,771 | -8.3% |
| Investment grants | 15 | €7,237 | €5,788 | -€1,450 | -20.0% |
| Amounts payable | 17/49 | €280,201 | €243,333 | -€36,868 | -13.2% |
| Amounts payable after more than one year | 17 | €52,487 | €45,187 | -€7,300 | -13.9% |
| Financial debts | 170/4 | €52,487 | €45,187 | -€7,300 | -13.9% |
| Amounts payable within one year | 42/48 | €206,087 | €176,519 | -€29,568 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €7,050 | €7,300 | +€250 | +3.5% |
| Trade debts | 44 | €4,000 | €3,839 | -€161 | -4.0% |
| Suppliers | 440/4 | €4,000 | €3,839 | -€161 | -4.0% |
| Taxes, remuneration and social security | 45 | €1,729 | €485 | -€1,244 | -72.0% |
| Taxes | 450/3 | €1,729 | €485 | -€1,244 | -72.0% |
| Other amounts payable | 47/48 | €193,308 | €164,895 | -€28,413 | -14.7% |
| Accrued charges and deferred income | 492/3 | €21,627 | €21,627 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,967 | €46,685 | +€1,718 | +3.8% |
| Other operating charges | 640/8 | €2,539 | €2,618 | +€79 | +3.1% |
| Gross operating margin | 9900 | €43,958 | €33,474 | -€10,484 | -23.9% |
| Operating profit (loss) | 9901 | -€3,548 | -€15,828 | -€12,281 | -346.2% |
| Financial income | 75/76B | €1,450 | €1,454 | +€5 | +0.3% |
| Recurring financial income | 75 | €1,450 | €1,454 | +€5 | +0.3% |
| Financial charges | 65/66B | €2,535 | €1,397 | -€1,138 | -44.9% |
| Recurring financial charges | 65 | €2,535 | €1,397 | -€1,138 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,633 | -€15,771 | -€11,138 | -240.4% |
| Profit (loss) for the period | 9904 | -€4,633 | -€15,771 | -€11,138 | -240.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,633 | -€15,771 | -€11,138 | -240.4% |
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 1 October 2026 via checked.be.