LEMM Engineering: 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.
LEMM Engineering
Largest movements
- Tangible fixed assets +€7,266
up €7,266 (+319.0%), from €2,278 to €9,544
of which Furniture and vehicles: +€6,829
- Cash -€5,373
down €5,373 (-31.7%), from €16,945 to €11,572
mainly Investment in fixed assets (net) (-€9,209) and Other debts (-€3,868)
- Profit (loss) carried forward +€3,890
up €3,890 (+55.8%), from €6,971 to €10,861
- Other debts -€3,868
down €3,868 (-88.4%), from €4,376 to €508
- Tax, wage and social debts +€1,144
up €1,144 (+23.4%), from €4,890 to €6,034
- Trade debts +€893
up €893 (+44.6%), from €2,004 to €2,897
- Gross operating margin +€13,767
up €13,767, from -€6,801 to €6,966
- Depreciation +€693
up €693 (+55.4%), from €1,250 to €1,943
- Other operating charges -€213
down €213 (-20.6%), from €1,033 to €820
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 | €24,241 | €26,300 | +€2,059 | +8.5% |
| Fixed assets | 21/28 | €2,278 | €9,544 | +€7,266 | +319.0% |
| Tangible fixed assets | 22/27 | €2,278 | €9,544 | +€7,266 | +319.0% |
| Plant, machinery and equipment | 23 | €2,278 | €2,715 | +€437 | +19.2% |
| Furniture and vehicles | 24 | - | €6,829 | +€6,829 | |
| Current assets | 29/58 | €21,963 | €16,756 | -€5,207 | -23.7% |
| Amounts receivable within one year | 40/41 | €4,538 | €4,704 | +€166 | +3.7% |
| Trade receivables | 40 | €4,538 | €4,689 | +€151 | +3.3% |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €16,945 | €11,572 | -€5,373 | -31.7% |
| Deferred charges and accrued income | 490/1 | €480 | €480 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,241 | €26,300 | +€2,059 | +8.5% |
| Equity | 10/15 | €12,971 | €16,861 | +€3,890 | +30.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,971 | €10,861 | +€3,890 | +55.8% |
| Amounts payable | 17/49 | €11,270 | €9,439 | -€1,831 | -16.2% |
| Amounts payable within one year | 42/48 | €11,270 | €9,439 | -€1,831 | -16.2% |
| Trade debts | 44 | €2,004 | €2,897 | +€893 | +44.6% |
| Suppliers | 440/4 | €2,004 | €2,897 | +€893 | +44.6% |
| Taxes, remuneration and social security | 45 | €4,890 | €6,034 | +€1,144 | +23.4% |
| Taxes | 450/3 | €4,890 | €6,034 | +€1,144 | +23.4% |
| Other amounts payable | 47/48 | €4,376 | €508 | -€3,868 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,943 | +€693 | +55.4% |
| Other operating charges | 640/8 | €1,033 | €820 | -€213 | -20.6% |
| Gross operating margin | 9900 | -€6,801 | €6,966 | +€13,767 | |
| Operating profit (loss) | 9901 | -€9,084 | €4,203 | +€13,287 | |
| Financial income | 75/76B | €3 | €9 | +€6 | +200.0% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +200.0% |
| Financial charges | 65/66B | €138 | €121 | -€17 | -12.3% |
| Recurring financial charges | 65 | €138 | €121 | -€17 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,219 | €4,091 | +€13,310 | |
| Income taxes | 67/77 | €140 | €201 | +€61 | +43.6% |
| Profit (loss) for the period | 9904 | -€9,359 | €3,890 | +€13,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,359 | €3,890 | +€13,249 |
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 12 October 2026 via checked.be.