LEMME - FERON: 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.
LEMME - FERON
Largest movements
- Receivables within one year -€13,981
down €13,981 (-9.0%), from €154,747 to €140,767
of which Other amounts receivable: -€17,675
- Short-term financial debts -€18,912
down €18,912 (-43.1%), from €43,912 to €25,000
- Reserves -€10,328
down €10,328 (-4.3%), from €239,541 to €229,213
- Trade debts +€9,967
up €9,967 (+29.6%), from €33,711 to €43,678
- Other debts +€8,567
up €8,567 (+14.1%), from €60,875 to €69,442
- Debts after one year -€7,476
down €7,476 (-92.0%), from €8,125 to €649
- Other operating charges -€8,186
down €8,186 (-75.3%), from €10,866 to €2,680
- Financial charges -€1,349
down €1,349 (-12.2%), from €11,019 to €9,670
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 | €515,376 | €497,267 | -€18,110 | -3.5% |
| Fixed assets | 21/28 | €186 | €186 | = | 0.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €515,191 | €497,081 | -€18,110 | -3.5% |
| Amounts receivable after more than one year | 29 | €265,357 | €265,357 | = | 0.0% |
| Other amounts receivable | 291 | €265,357 | €265,357 | = | 0.0% |
| Stocks and contracts in progress | 3 | €71,125 | €66,992 | -€4,133 | -5.8% |
| Stocks | 30/36 | €71,125 | €66,992 | -€4,133 | -5.8% |
| Amounts receivable within one year | 40/41 | €154,747 | €140,767 | -€13,981 | -9.0% |
| Trade receivables | 40 | €1,981 | €5,675 | +€3,695 | +187% |
| Other amounts receivable | 41 | €152,767 | €135,091 | -€17,675 | -11.6% |
| Cash at bank and in hand | 54/58 | €23,101 | €21,960 | -€1,140 | -4.9% |
| Deferred charges and accrued income | 490/1 | €861 | €2,005 | +€1,145 | +133% |
| Total equity and liabilities | 10/49 | €515,376 | €497,267 | -€18,110 | -3.5% |
| Equity | 10/15 | €306,898 | €296,570 | -€10,328 | -3.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €239,541 | €229,213 | -€10,328 | -4.3% |
| Distributable reserves | 133 | €239,541 | €229,213 | -€10,328 | -4.3% |
| Profit (loss) carried forward | 14 | €42,567 | €42,567 | = | 0.0% |
| Amounts payable | 17/49 | €208,479 | €200,697 | -€7,782 | -3.7% |
| Amounts payable after more than one year | 17 | €8,125 | €649 | -€7,476 | -92.0% |
| Financial debts | 170/4 | €8,125 | €649 | -€7,476 | -92.0% |
| Amounts payable within one year | 42/48 | €198,665 | €198,896 | +€231 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,658 | €10,768 | -€1,890 | -14.9% |
| Financial debts | 43 | €43,912 | €25,000 | -€18,912 | -43.1% |
| Credit institutions | 430/8 | €43,912 | €25,000 | -€18,912 | -43.1% |
| Trade debts | 44 | €33,711 | €43,678 | +€9,967 | +29.6% |
| Suppliers | 440/4 | €33,711 | €43,678 | +€9,967 | +29.6% |
| Taxes, remuneration and social security | 45 | €47,509 | €50,008 | +€2,499 | +5.3% |
| Taxes | 450/3 | €47,509 | €50,008 | +€2,499 | +5.3% |
| Other amounts payable | 47/48 | €60,875 | €69,442 | +€8,567 | +14.1% |
| Accrued charges and deferred income | 492/3 | €1,689 | €1,153 | -€537 | -31.8% |
| Other operating charges | 640/8 | €10,866 | €2,680 | -€8,186 | -75.3% |
| Gross operating margin | 9900 | €69,875 | €69,901 | +€26 | 0.0% |
| Operating profit (loss) | 9901 | €59,009 | €67,221 | +€8,212 | +13.9% |
| Financial charges | 65/66B | €11,019 | €9,670 | -€1,349 | -12.2% |
| Recurring financial charges | 65 | €11,019 | €9,670 | -€1,349 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €47,990 | €57,551 | +€9,561 | +19.9% |
| Income taxes | 67/77 | €17,876 | €17,879 | +€3 | 0.0% |
| Profit (loss) for the period | 9904 | €30,114 | €39,672 | +€9,558 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,114 | €39,672 | +€9,558 | +31.7% |
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 16 October 2026 via checked.be.