Lemma Factory: 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.
Lemma Factory
Largest movements
- Intangible fixed assets -€1,389
down €1,389 (-4.9%), from €28,141 to €26,752
- Tangible fixed assets -€1,360
down €1,360 (-32.6%), from €4,169 to €2,809
- Cash +€1,123
up €1,123 (+76.1%), from €1,475 to €2,598
mainly Other debts (+€20,300) and Depreciation (+€11,749)
- Profit (loss) carried forward -€21,810
down €21,810 (-25.6%), from -€85,184 to -€106,994
- Other debts +€20,300
up €20,300 (+22.7%), from €89,378 to €109,678
- Other operating charges +€1,692
up €1,692 (+437%), from €387 to €2,079
- Gross operating margin +€1,545
up €1,545 (+16.4%), from -€9,443 to -€7,898
- Depreciation +€1,512
up €1,512 (+14.8%), from €10,237 to €11,749
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 | €34,194 | €32,879 | -€1,315 | -3.8% |
| Fixed assets | 21/28 | €32,310 | €29,561 | -€2,749 | -8.5% |
| Intangible fixed assets | 21 | €28,141 | €26,752 | -€1,389 | -4.9% |
| Tangible fixed assets | 22/27 | €4,169 | €2,809 | -€1,360 | -32.6% |
| Plant, machinery and equipment | 23 | €4,169 | €2,809 | -€1,360 | -32.6% |
| Current assets | 29/58 | €1,884 | €3,318 | +€1,434 | +76.1% |
| Amounts receivable within one year | 40/41 | €409 | €720 | +€311 | +76.0% |
| Other amounts receivable | 41 | €409 | €720 | +€311 | +76.0% |
| Cash at bank and in hand | 54/58 | €1,475 | €2,598 | +€1,123 | +76.1% |
| Total equity and liabilities | 10/49 | €34,194 | €32,879 | -€1,315 | -3.8% |
| Equity | 10/15 | -€55,184 | -€76,994 | -€21,810 | -39.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,184 | -€106,994 | -€21,810 | -25.6% |
| Amounts payable | 17/49 | €89,378 | €109,873 | +€20,495 | +22.9% |
| Amounts payable within one year | 42/48 | €89,378 | €109,873 | +€20,495 | +22.9% |
| Trade debts | 44 | - | €195 | +€195 | |
| Suppliers | 440/4 | - | €195 | +€195 | |
| Other amounts payable | 47/48 | €89,378 | €109,678 | +€20,300 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,237 | €11,749 | +€1,512 | +14.8% |
| Other operating charges | 640/8 | €387 | €2,079 | +€1,692 | +437% |
| Gross operating margin | 9900 | -€9,443 | -€7,898 | +€1,545 | +16.4% |
| Operating profit (loss) | 9901 | -€20,067 | -€21,726 | -€1,659 | -8.3% |
| Financial charges | 65/66B | €83 | €84 | +€1 | +1.2% |
| Recurring financial charges | 65 | €83 | €84 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,150 | -€21,810 | -€1,660 | -8.2% |
| Profit (loss) for the period | 9904 | -€20,150 | -€21,810 | -€1,660 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,150 | -€21,810 | -€1,660 | -8.2% |
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 24 October 2026 via checked.be.