LEMMENS: 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.
LEMMENS
Largest movements
- Tangible fixed assets -€9,524
down €9,524 (-36.9%), from €25,816 to €16,292
of which Furniture and vehicles: -€9,930
- Receivables within one year +€5,411
up €5,411 (+451%), from €1,200 to €6,611
of which Other amounts receivable: +€3,963
- Reserves +€3,415
up €3,415 (+2.7%), from €126,116 to €129,531
of which Distributable reserves: +€3,415
- Current portion of long-term debt -€3,198
down €3,198 (-100%), from €3,198 to €0
- Tax, wage and social debts -€2,597
down €2,597 (-49.6%), from €5,237 to €2,640
- Trade debts -€1,743
down €1,743 (-64.4%), from €2,708 to €965
- Gross operating margin -€20,480
down €20,480 (-54.3%), from €37,739 to €17,259
- Taxes -€5,879
down €5,879 (-77.5%), from €7,589 to €1,710
- Financial charges +€536
up €536 (+252%), from €212 to €748
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 | €160,474 | €155,853 | -€4,621 | -2.9% |
| Fixed assets | 21/28 | €25,951 | €16,427 | -€9,524 | -36.7% |
| Tangible fixed assets | 22/27 | €25,816 | €16,292 | -€9,524 | -36.9% |
| Land and buildings | 22 | €3,305 | €3,099 | -€207 | -6.2% |
| Plant, machinery and equipment | 23 | €331 | €943 | +€612 | +185% |
| Furniture and vehicles | 24 | €22,180 | €12,251 | -€9,930 | -44.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €134,523 | €139,426 | +€4,904 | +3.6% |
| Stocks and contracts in progress | 3 | €1,755 | €520 | -€1,235 | -70.4% |
| Stocks | 30/36 | €1,755 | €520 | -€1,235 | -70.4% |
| Amounts receivable within one year | 40/41 | €1,200 | €6,611 | +€5,411 | +451% |
| Trade receivables | 40 | €400 | €1,848 | +€1,448 | +362% |
| Other amounts receivable | 41 | €800 | €4,763 | +€3,963 | +495% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €128,635 | €129,259 | +€624 | +0.5% |
| Deferred charges and accrued income | 490/1 | €2,932 | €3,036 | +€104 | +3.6% |
| Total equity and liabilities | 10/49 | €160,474 | €155,853 | -€4,621 | -2.9% |
| Equity | 10/15 | €147,556 | €150,971 | +€3,415 | +2.3% |
| Contributions | 10/11 | €21,440 | €21,440 | = | 0.0% |
| Reserves | 13 | €126,116 | €129,531 | +€3,415 | +2.7% |
| Non-distributable reserves | 130/1 | €1,835 | €1,835 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,835 | €1,835 | = | 0.0% |
| Distributable reserves | 133 | €124,281 | €127,696 | +€3,415 | +2.7% |
| Amounts payable | 17/49 | €12,917 | €4,882 | -€8,035 | -62.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €12,917 | €4,882 | -€8,035 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €3,198 | €0 | -€3,198 | -100% |
| Trade debts | 44 | €2,708 | €965 | -€1,743 | -64.4% |
| Suppliers | 440/4 | €2,708 | €965 | -€1,743 | -64.4% |
| Taxes, remuneration and social security | 45 | €5,237 | €2,640 | -€2,597 | -49.6% |
| Taxes | 450/3 | €5,237 | €2,640 | -€2,597 | -49.6% |
| Other amounts payable | 47/48 | €1,775 | €1,277 | -€497 | -28.0% |
| Remuneration, social security and pensions | 62 | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,520 | €10,539 | +€20 | +0.2% |
| Other operating charges | 640/8 | €1,317 | €1,301 | -€15 | -1.2% |
| Gross operating margin | 9900 | €37,739 | €17,259 | -€20,480 | -54.3% |
| Operating profit (loss) | 9901 | €25,903 | €5,226 | -€20,676 | -79.8% |
| Financial income | 75/76B | €609 | €646 | +€37 | +6.0% |
| Recurring financial income | 75 | €609 | €646 | +€37 | +6.0% |
| Financial charges | 65/66B | €212 | €748 | +€536 | +252% |
| Recurring financial charges | 65 | €212 | €748 | +€536 | +252% |
| Profit (loss) for the period before taxes | 9903 | €26,300 | €5,124 | -€21,175 | -80.5% |
| Income taxes | 67/77 | €7,589 | €1,710 | -€5,879 | -77.5% |
| Profit (loss) for the period | 9904 | €18,711 | €3,415 | -€15,296 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,711 | €3,415 | -€15,296 | -81.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.