LEMMENS BERT INTERIEUR: 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 BERT INTERIEUR
Largest movements
- Tangible fixed assets +€18,868
up €18,868 (+12.3%), from €153,276 to €172,144
of which Furniture and vehicles: +€38,190
- Receivables within one year -€15,485
down €15,485 (-61.7%), from €25,086 to €9,601
of which Trade receivables: -€18,634
- Cash -€7,000
down €7,000 (-47.1%), from €14,855 to €7,855
mainly Investment in fixed assets (net) (-€63,902) and Other debts (-€5,927)
- Other debts -€5,927
down €5,927 (-4.4%), from €135,223 to €129,296
- Reserves +€3,811
up €3,811 (+5.6%), from €67,938 to €71,749
of which Distributable reserves: +€5,900
- Depreciation +€6,365
up €6,365 (+16.5%), from €38,669 to €45,034
- Gross operating margin +€2,931
up €2,931 (+6.1%), from €47,875 to €50,806
- Taxes +€554
up €554 (+27.0%), from €2,054 to €2,607
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 | €229,393 | €228,361 | -€1,032 | -0.4% |
| Fixed assets | 21/28 | €153,276 | €172,144 | +€18,868 | +12.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €153,276 | €172,144 | +€18,868 | +12.3% |
| Land and buildings | 22 | €27,342 | €23,308 | -€4,034 | -14.8% |
| Plant, machinery and equipment | 23 | €87,260 | €71,972 | -€15,288 | -17.5% |
| Furniture and vehicles | 24 | €38,675 | €76,864 | +€38,190 | +98.7% |
| Current assets | 29/58 | €76,117 | €56,217 | -€19,900 | -26.1% |
| Stocks and contracts in progress | 3 | €35,777 | €36,808 | +€1,031 | +2.9% |
| Stocks | 30/36 | €17,098 | €20,756 | +€3,658 | +21.4% |
| Contracts in progress | 37 | €18,679 | €16,052 | -€2,627 | -14.1% |
| Amounts receivable within one year | 40/41 | €25,086 | €9,601 | -€15,485 | -61.7% |
| Trade receivables | 40 | €22,055 | €3,420 | -€18,634 | -84.5% |
| Other amounts receivable | 41 | €3,031 | €6,181 | +€3,150 | +104% |
| Cash at bank and in hand | 54/58 | €14,855 | €7,855 | -€7,000 | -47.1% |
| Deferred charges and accrued income | 490/1 | €399 | €1,953 | +€1,554 | +390% |
| Total equity and liabilities | 10/49 | €229,393 | €228,361 | -€1,032 | -0.4% |
| Equity | 10/15 | €92,646 | €96,548 | +€3,902 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,938 | €71,749 | +€3,811 | +5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,178 | €2,089 | -€2,089 | -50.0% |
| Distributable reserves | 133 | €61,900 | €67,800 | +€5,900 | +9.5% |
| Profit (loss) carried forward | 14 | €6,108 | €6,199 | +€91 | +1.5% |
| Provisions and deferred taxes | 16 | €1,393 | €696 | -€696 | -50.0% |
| Deferred taxes | 168 | €1,393 | €696 | -€696 | -50.0% |
| Amounts payable | 17/49 | €135,355 | €131,117 | -€4,238 | -3.1% |
| Amounts payable within one year | 42/48 | €135,355 | €131,117 | -€4,238 | -3.1% |
| Trade debts | 44 | - | €582 | +€582 | |
| Suppliers | 440/4 | - | €582 | +€582 | |
| Taxes, remuneration and social security | 45 | €132 | €1,239 | +€1,107 | +842% |
| Taxes | 450/3 | €132 | €1,239 | +€1,107 | +842% |
| Other amounts payable | 47/48 | €135,223 | €129,296 | -€5,927 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,669 | €45,034 | +€6,365 | +16.5% |
| Other operating charges | 640/8 | €739 | €636 | -€102 | -13.9% |
| Gross operating margin | 9900 | €47,875 | €50,806 | +€2,931 | +6.1% |
| Operating profit (loss) | 9901 | €8,467 | €5,136 | -€3,331 | -39.3% |
| Financial income | 75/76B | €656 | €915 | +€260 | +39.6% |
| Recurring financial income | 75 | €656 | €915 | +€260 | +39.6% |
| Financial charges | 65/66B | €111 | €238 | +€127 | +114% |
| Recurring financial charges | 65 | €111 | €238 | +€127 | +114% |
| Profit (loss) for the period before taxes | 9903 | €9,011 | €5,813 | -€3,198 | -35.5% |
| Transfer from deferred taxes | 780 | €696 | €696 | = | 0.0% |
| Income taxes | 67/77 | €2,054 | €2,607 | +€554 | +27.0% |
| Profit (loss) for the period | 9904 | €7,654 | €3,902 | -€3,752 | -49.0% |
| Transfer from tax-exempt reserves | 789 | €2,089 | €2,089 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,743 | €5,991 | -€3,752 | -38.5% |
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 24 October 2026 via checked.be.