Lemmens & Co: 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 & Co
Largest movements
- Tangible fixed assets +€13,285
up €13,285 (+141%), from €9,392 to €22,677
of which Furniture and vehicles: +€14,259
- Cash -€2,980
down €2,980 (-72.1%), from €4,134 to €1,154
mainly Investment in fixed assets (net) (-€19,220) and Tax, wage and social debts (-€3,187)
- Receivables within one year -€1,476
down €1,476 (-33.3%), from €4,438 to €2,962
of which Trade receivables: -€2,034
- Debts after one year +€16,739
up €16,739 (+925%), from €1,811 to €18,549
- Tax, wage and social debts -€3,187
down €3,187 (-100%), from €3,187 to €0
of which Taxes: -€1,687
- Profit (loss) carried forward -€2,558
down €2,558 (-12.3%), from -€20,786 to -€23,344
- Other debts -€1,538
down €1,538 (-51.2%), from €3,003 to €1,465
- Short-term financial debts -€676
down €676 (-14.5%), from €4,665 to €3,988
- Gross operating margin -€9,257
down €9,257 (-57.2%), from €16,198 to €6,940
- Depreciation +€2,849
up €2,849 (+92.3%), from €3,086 to €5,935
- Financial charges +€1,288
up €1,288 (+77.5%), from €1,663 to €2,951
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 | €18,216 | €27,047 | +€8,832 | +48.5% |
| Fixed assets | 21/28 | €9,454 | €22,739 | +€13,285 | +141% |
| Tangible fixed assets | 22/27 | €9,392 | €22,677 | +€13,285 | +141% |
| Plant, machinery and equipment | 23 | €9,392 | €8,418 | -€974 | -10.4% |
| Furniture and vehicles | 24 | - | €14,259 | +€14,259 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €8,761 | €4,309 | -€4,453 | -50.8% |
| Amounts receivable within one year | 40/41 | €4,438 | €2,962 | -€1,476 | -33.3% |
| Trade receivables | 40 | €4,204 | €2,170 | -€2,034 | -48.4% |
| Other amounts receivable | 41 | €234 | €792 | +€558 | +238% |
| Cash at bank and in hand | 54/58 | €4,134 | €1,154 | -€2,980 | -72.1% |
| Deferred charges and accrued income | 490/1 | €190 | €193 | +€3 | +1.6% |
| Total equity and liabilities | 10/49 | €18,216 | €27,047 | +€8,832 | +48.5% |
| Equity | 10/15 | -€2,194 | -€4,752 | -€2,558 | -117% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,786 | -€23,344 | -€2,558 | -12.3% |
| Amounts payable | 17/49 | €20,409 | €31,799 | +€11,390 | +55.8% |
| Amounts payable after more than one year | 17 | €1,811 | €18,549 | +€16,739 | +925% |
| Financial debts | 170/4 | €1,811 | €18,549 | +€16,739 | +925% |
| Amounts payable within one year | 42/48 | €18,599 | €13,250 | -€5,349 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €6,945 | €6,829 | -€116 | -1.7% |
| Financial debts | 43 | €4,665 | €3,988 | -€676 | -14.5% |
| Credit institutions | 430/8 | €4,665 | €3,988 | -€676 | -14.5% |
| Trade debts | 44 | €800 | €968 | +€168 | +21.0% |
| Suppliers | 440/4 | €800 | €968 | +€168 | +21.0% |
| Taxes, remuneration and social security | 45 | €3,187 | €0 | -€3,187 | -100% |
| Taxes | 450/3 | €1,687 | €0 | -€1,687 | -100% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €3,003 | €1,465 | -€1,538 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,086 | €5,935 | +€2,849 | +92.3% |
| Other operating charges | 640/8 | €597 | €612 | +€15 | +2.5% |
| Gross operating margin | 9900 | €16,198 | €6,940 | -€9,257 | -57.2% |
| Operating profit (loss) | 9901 | €12,515 | €393 | -€12,122 | -96.9% |
| Financial charges | 65/66B | €1,663 | €2,951 | +€1,288 | +77.5% |
| Recurring financial charges | 65 | €1,663 | €2,951 | +€1,288 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €10,852 | -€2,558 | -€13,410 | |
| Profit (loss) for the period | 9904 | €10,852 | -€2,558 | -€13,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,852 | -€2,558 | -€13,410 |
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 20 October 2026 via checked.be.