LEMMA INTERNATIONAL: what changed
LEMMA INTERNATIONAL
Largest movements
- Cash -€6,360
down €6,360 (-78.5%), from €8,106 to €1,746
mainly Net result for the year (-€11,358) and Tax, wage and social debts (-€3,370)
- Receivables within one year -€2,945
down €2,945 (-39.1%), from €7,536 to €4,591
of which Other amounts receivable: -€1,540
- Deferred charges and accrued income -€211
down €211 (-28.9%), from €729 to €519
- Profit (loss) carried forward -€11,358
down €11,358 (-143%), from -€7,954 to -€19,312
- Other debts +€5,962
up €5,962 (+96.4%), from €6,188 to €12,150
- Tax, wage and social debts -€3,370
down €3,370 (-95.0%), from €3,547 to €177
- Trade debts -€666
down €666 (-42.9%), from €1,554 to €888
- Gross operating margin -€448
down €448 (-4.7%), from -€9,456 to -€9,904
- Financial income +€151
up €151 (+210%), from €72 to €223
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,395 | €7,963 | -€9,432 | -54.2% |
| Fixed assets | 21/28 | €1,024 | €1,107 | +€84 | +8.2% |
| Tangible fixed assets | 22/27 | €1,024 | €1,107 | +€84 | +8.2% |
| Furniture and vehicles | 24 | €1,024 | €1,107 | +€84 | +8.2% |
| Current assets | 29/58 | €16,371 | €6,856 | -€9,516 | -58.1% |
| Amounts receivable within one year | 40/41 | €7,536 | €4,591 | -€2,945 | -39.1% |
| Trade receivables | 40 | €1,405 | - | -€1,405 | |
| Other amounts receivable | 41 | €6,131 | €4,591 | -€1,540 | -25.1% |
| Cash at bank and in hand | 54/58 | €8,106 | €1,746 | -€6,360 | -78.5% |
| Deferred charges and accrued income | 490/1 | €729 | €519 | -€211 | -28.9% |
| Total equity and liabilities | 10/49 | €17,395 | €7,963 | -€9,432 | -54.2% |
| Equity | 10/15 | €6,106 | -€5,252 | -€11,358 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Distributable reserves | 133 | €7,860 | €7,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,954 | -€19,312 | -€11,358 | -143% |
| Amounts payable | 17/49 | €11,289 | €13,215 | +€1,926 | +17.1% |
| Amounts payable within one year | 42/48 | €11,289 | €13,215 | +€1,926 | +17.1% |
| Trade debts | 44 | €1,554 | €888 | -€666 | -42.9% |
| Suppliers | 440/4 | €1,554 | €888 | -€666 | -42.9% |
| Taxes, remuneration and social security | 45 | €3,547 | €177 | -€3,370 | -95.0% |
| Taxes | 450/3 | €3,547 | €177 | -€3,370 | -95.0% |
| Other amounts payable | 47/48 | €6,188 | €12,150 | +€5,962 | +96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €859 | -€36 | -4.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€9,456 | -€9,904 | -€448 | -4.7% |
| Operating profit (loss) | 9901 | -€10,738 | -€11,162 | -€425 | -4.0% |
| Financial income | 75/76B | €72 | €223 | +€151 | +210% |
| Recurring financial income | 75 | €72 | €223 | +€151 | +210% |
| Financial charges | 65/66B | €245 | €256 | +€11 | +4.4% |
| Recurring financial charges | 65 | €245 | €256 | +€11 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,911 | -€11,195 | -€284 | -2.6% |
| Income taxes | 67/77 | €214 | €163 | -€51 | -24.0% |
| Profit (loss) for the period | 9904 | -€11,125 | -€11,358 | -€233 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,125 | -€11,358 | -€233 | -2.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.