Lemme Fire Technics: 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 Fire Technics
Largest movements
- Cash +€11,862
up €11,862 (+38.8%), from €30,571 to €42,433
mainly Net result for the year (+€17,318) and Other debts (+€7,979)
- Tangible fixed assets -€8,054
down €8,054 (-46.4%), from €17,373 to €9,319
of which Leasing and similar rights: -€7,552
- Other debts +€7,979
up €7,979 (+367%), from €2,172 to €10,151
- Debts after one year -€6,767
down €6,767 (-60.8%), from €11,121 to €4,354
- Profit (loss) carried forward +€4,818
up €4,818 (+18.8%), from €25,593 to €30,412
- Trade debts -€2,797
down €2,797 (-68.5%), from €4,085 to €1,288
- Current portion of long-term debt +€711
up €711 (+24.3%), from €2,931 to €3,642
- Taxes +€656
up €656 (+9.6%), from €6,839 to €7,495
- Other operating charges -€572
down €572 (-35.6%), from €1,606 to €1,034
- Gross operating margin +€561
up €561 (+1.8%), from €31,726 to €32,287
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 | €52,615 | €56,941 | +€4,326 | +8.2% |
| Fixed assets | 21/28 | €17,373 | €9,319 | -€8,054 | -46.4% |
| Tangible fixed assets | 22/27 | €17,373 | €9,319 | -€8,054 | -46.4% |
| Furniture and vehicles | 24 | €993 | €492 | -€501 | -50.5% |
| Leasing and similar rights | 25 | €16,380 | €8,827 | -€7,552 | -46.1% |
| Current assets | 29/58 | €35,243 | €47,622 | +€12,379 | +35.1% |
| Amounts receivable within one year | 40/41 | €4,672 | €5,189 | +€517 | +11.1% |
| Trade receivables | 40 | €4,672 | €5,185 | +€513 | +11.0% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €30,571 | €42,433 | +€11,862 | +38.8% |
| Total equity and liabilities | 10/49 | €52,615 | €56,941 | +€4,326 | +8.2% |
| Equity | 10/15 | €28,593 | €33,412 | +€4,818 | +16.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,593 | €30,412 | +€4,818 | +18.8% |
| Amounts payable | 17/49 | €24,022 | €23,529 | -€493 | -2.1% |
| Amounts payable after more than one year | 17 | €11,121 | €4,354 | -€6,767 | -60.8% |
| Financial debts | 170/4 | €11,121 | €4,354 | -€6,767 | -60.8% |
| Amounts payable within one year | 42/48 | €12,901 | €19,175 | +€6,274 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €2,931 | €3,642 | +€711 | +24.3% |
| Trade debts | 44 | €4,085 | €1,288 | -€2,797 | -68.5% |
| Suppliers | 440/4 | €4,085 | €1,288 | -€2,797 | -68.5% |
| Taxes, remuneration and social security | 45 | €3,713 | €4,094 | +€381 | +10.3% |
| Taxes | 450/3 | €3,363 | €3,744 | +€381 | +11.3% |
| Remuneration and social security | 454/9 | €350 | €350 | = | 0.0% |
| Other amounts payable | 47/48 | €2,172 | €10,151 | +€7,979 | +367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,956 | €4,929 | -€27 | -0.5% |
| Other operating charges | 640/8 | €1,606 | €1,034 | -€572 | -35.6% |
| Gross operating margin | 9900 | €31,726 | €32,287 | +€561 | +1.8% |
| Operating profit (loss) | 9901 | €25,165 | €26,325 | +€1,159 | +4.6% |
| Financial charges | 65/66B | €1,673 | €1,511 | -€162 | -9.7% |
| Recurring financial charges | 65 | €1,673 | €1,511 | -€162 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €23,492 | €24,814 | +€1,322 | +5.6% |
| Income taxes | 67/77 | €6,839 | €7,495 | +€656 | +9.6% |
| Profit (loss) for the period | 9904 | €16,653 | €17,318 | +€665 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,653 | €17,318 | +€665 | +4.0% |
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 14 October 2026 via checked.be.