LEMMENS AGRO: what changed
What changed
LEMMENS AGRO
NACE 01.610, Support activities for crop production
filed annual accounts (NBB)
Net result for the year
€44,668
2024 · €105,147-€60,479
Equity
€288,222
2024 · €243,554+€44,668
Cash
€32,204
2024 · €66,170-€33,966
Balance sheet total
€2.2m
2024 · €2.2m+€16,110
Largest movements
Assets
- Stocks and contracts +€85,550
new in 2025: €85,550
- Tangible fixed assets -€67,812
down €67,812 (-3.7%), from €1.8m to €1.8m
of which Leasing and similar rights: -€67,859
- Cash -€33,966
down €33,966 (-51.3%), from €66,170 to €32,204
mainly Investment in fixed assets (net) (-€286,037) and Debts after one year (-€156,855)
Equity and liabilities
- Debts after one year -€156,855
down €156,855 (-10.8%), from €1.5m to €1.3m
- Current portion of long-term debt +€56,747
up €56,747 (+18.9%), from €300,959 to €357,705
- Profit (loss) carried forward +€44,668
up €44,668 (+31.1%), from €143,554 to €188,222
- Trade debts +€42,752
up €42,752 (+113%), from €37,908 to €80,660
- Short-term financial debts +€25,000
up €25,000 (+55.6%), from €45,000 to €70,000
Income statement
- Depreciation +€62,811
up €62,811 (+21.6%), from €291,038 to €353,849
- Taxes -€20,222
down €20,222 (-74.2%), from €27,263 to €7,041
- Staff costs +€16,170
up €16,170 (+8.1%), from €199,162 to €215,332
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€105,147
Gross operating margin
+€108
Staff costs
-€16,170
Depreciation
-€62,811
Write-downs
-€3,120
Other operating charges
+€2,719
Other operating items
+€237
Financial income
-€1,713
Financial charges
+€48
Taxes
+€20,222
Result 2025
€44,668
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€327,179
Investment
-€286,037
Financing
-€75,109
Cash 2024
€66,170
From operations (derived)
+€327,179
Net result for the year
+€44,668
Depreciation
+€353,849
Stocks and contracts
-€85,550
Receivables within one year
-€19,283
Deferred charges and accrued income
-€13,055
Trade debts
+€42,752
Tax, wage and social debts
+€934
Other debts
-€1,849
Accrued charges and deferred income
+€4,713
Investment (derived)
-€286,037
Investment in fixed assets (net)
-€286,037
Financing
-€75,109
Debts after one year
-€156,855
Current portion of long-term debt
+€56,747
Short-term financial debts
+€25,000
Cash 2025
€32,204
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,162,585 | €2,178,695 | +€16,110 | +0.7% |
| Fixed assets | 21/28 | €1,840,021 | €1,772,209 | -€67,812 | -3.7% |
| Tangible fixed assets | 22/27 | €1,840,011 | €1,772,199 | -€67,812 | -3.7% |
| Plant, machinery and equipment | 23 | €589,147 | €543,439 | -€45,707 | -7.8% |
| Furniture and vehicles | 24 | €996,834 | €1,042,589 | +€45,754 | +4.6% |
| Leasing and similar rights | 25 | €254,030 | €186,171 | -€67,859 | -26.7% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €322,564 | €406,485 | +€83,922 | +26.0% |
| Stocks and contracts in progress | 3 | - | €85,550 | +€85,550 | |
| Stocks | 30/36 | - | €85,550 | +€85,550 | |
| Amounts receivable within one year | 40/41 | €256,261 | €275,544 | +€19,283 | +7.5% |
| Trade receivables | 40 | €244,150 | €231,840 | -€12,310 | -5.0% |
| Other amounts receivable | 41 | €12,111 | €43,704 | +€31,593 | +261% |
| Cash at bank and in hand | 54/58 | €66,170 | €32,204 | -€33,966 | -51.3% |
| Deferred charges and accrued income | 490/1 | €132 | €13,187 | +€13,055 | +9,908% |
| Total equity and liabilities | 10/49 | €2,162,585 | €2,178,695 | +€16,110 | +0.7% |
| Equity | 10/15 | €243,554 | €288,222 | +€44,668 | +18.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,554 | €188,222 | +€44,668 | +31.1% |
| Amounts payable | 17/49 | €1,919,031 | €1,890,473 | -€28,558 | -1.5% |
| Amounts payable after more than one year | 17 | €1,451,818 | €1,294,962 | -€156,855 | -10.8% |
| Financial debts | 170/4 | €1,451,818 | €1,294,962 | -€156,855 | -10.8% |
| Amounts payable within one year | 42/48 | €467,042 | €590,626 | +€123,584 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €300,959 | €357,705 | +€56,747 | +18.9% |
| Financial debts | 43 | €45,000 | €70,000 | +€25,000 | +55.6% |
| Other loans | 439 | €45,000 | €70,000 | +€25,000 | +55.6% |
| Trade debts | 44 | €37,908 | €80,660 | +€42,752 | +113% |
| Suppliers | 440/4 | €37,908 | €80,660 | +€42,752 | +113% |
| Taxes, remuneration and social security | 45 | €64,137 | €65,071 | +€934 | +1.5% |
| Taxes | 450/3 | €34,837 | €32,570 | -€2,267 | -6.5% |
| Remuneration and social security | 454/9 | €29,300 | €32,501 | +€3,201 | +10.9% |
| Other amounts payable | 47/48 | €19,039 | €17,190 | -€1,849 | -9.7% |
| Accrued charges and deferred income | 492/3 | €171 | €4,885 | +€4,713 | +2,750% |
| Non-recurring operating income | 76A | €1,438 | - | -€1,438 | |
| Remuneration, social security and pensions | 62 | €199,162 | €215,332 | +€16,170 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291,038 | €353,849 | +€62,811 | +21.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,120 | +€3,120 | |
| Other operating charges | 640/8 | €5,507 | €2,788 | -€2,719 | -49.4% |
| Non-recurring operating charges | 66A | €237 | - | -€237 | |
| Gross operating margin | 9900 | €672,308 | €672,416 | +€108 | 0.0% |
| Operating profit (loss) | 9901 | €176,364 | €97,327 | -€79,036 | -44.8% |
| Financial income | 75/76B | €2,606 | €893 | -€1,713 | -65.7% |
| Recurring financial income | 75 | €2,606 | €893 | -€1,713 | -65.7% |
| Financial charges | 65/66B | €46,560 | €46,511 | -€48 | -0.1% |
| Recurring financial charges | 65 | €46,560 | €46,511 | -€48 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €132,410 | €51,709 | -€80,701 | -60.9% |
| Income taxes | 67/77 | €27,263 | €7,041 | -€20,222 | -74.2% |
| Profit (loss) for the period | 9904 | €105,147 | €44,668 | -€60,479 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €105,147 | €44,668 | -€60,479 | -57.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.