Lemmens Engineering: what changed
Two fiscal 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 Engineering
Largest movements
- Receivables within one year -€21,272
down €21,272 (-33.5%), from €63,525 to €42,253
of which Other amounts receivable: -€15,538
- Tangible fixed assets -€1,998
down €1,998 (-10.0%), from €19,972 to €17,974
of which Plant, machinery and equipment: -€2,130
- Profit (loss) carried forward -€45,511
new in 2025: -€45,511
- Short-term financial debts +€18,077
up €18,077 (+79.2%), from €22,838 to €40,915
- Trade debts +€2,501
up €2,501 (+51.0%), from €4,904 to €7,405
- Other debts +€959
up €959 (+30.0%), from €3,201 to €4,160
- Gross operating margin -€43,905
down €43,905, from €6,148 to -€37,757
- Taxes -€526
down €526 (-78.7%), from €669 to €143
- Depreciation +€519
up €519 (+16.2%), from €3,210 to €3,728
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,123 | €71,258 | -€23,865 | -25.1% |
| Fixed assets | 21/28 | €29,854 | €27,856 | -€1,998 | -6.7% |
| Tangible fixed assets | 22/27 | €19,972 | €17,974 | -€1,998 | -10.0% |
| Land and buildings | 22 | €13,912 | €12,728 | -€1,184 | -8.5% |
| Plant, machinery and equipment | 23 | €6,060 | €3,930 | -€2,130 | -35.1% |
| Furniture and vehicles | 24 | - | €1,315 | +€1,315 | |
| Financial fixed assets | 28 | €9,882 | €9,882 | = | 0.0% |
| Current assets | 29/58 | €65,269 | €43,402 | -€21,867 | -33.5% |
| Amounts receivable within one year | 40/41 | €63,525 | €42,253 | -€21,272 | -33.5% |
| Trade receivables | 40 | €23,527 | €17,793 | -€5,734 | -24.4% |
| Other amounts receivable | 41 | €39,999 | €24,460 | -€15,538 | -38.8% |
| Deferred charges and accrued income | 490/1 | €1,744 | €1,149 | -€595 | -34.1% |
| Total equity and liabilities | 10/49 | €95,123 | €71,258 | -€23,865 | -25.1% |
| Equity | 10/15 | €44,380 | -€1,131 | -€45,511 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,380 | €43,380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €43,280 | €43,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€45,511 | -€45,511 | |
| Provisions and deferred taxes | 16 | €12,600 | €12,600 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,600 | €12,600 | = | 0.0% |
| Pensions and similar obligations | 160 | €12,600 | €12,600 | = | 0.0% |
| Amounts payable | 17/49 | €38,143 | €59,789 | +€21,646 | +56.7% |
| Amounts payable within one year | 42/48 | €38,143 | €59,789 | +€21,646 | +56.7% |
| Financial debts | 43 | €22,838 | €40,915 | +€18,077 | +79.2% |
| Credit institutions | 430/8 | €22,838 | €40,915 | +€18,077 | +79.2% |
| Trade debts | 44 | €4,904 | €7,405 | +€2,501 | +51.0% |
| Suppliers | 440/4 | €4,904 | €7,405 | +€2,501 | +51.0% |
| Advances received on contracts in progress | 46 | - | €299 | +€299 | |
| Taxes, remuneration and social security | 45 | €7,200 | €7,009 | -€191 | -2.6% |
| Taxes | 450/3 | €7,200 | €7,009 | -€191 | -2.6% |
| Other amounts payable | 47/48 | €3,201 | €4,160 | +€959 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,210 | €3,728 | +€519 | +16.2% |
| Other operating charges | 640/8 | €657 | €603 | -€54 | -8.2% |
| Gross operating margin | 9900 | €6,148 | -€37,757 | -€43,905 | |
| Operating profit (loss) | 9901 | €2,282 | -€42,088 | -€44,370 | |
| Financial income | 75/76B | €688 | €737 | +€49 | +7.1% |
| Recurring financial income | 75 | €688 | €737 | +€49 | +7.1% |
| Financial charges | 65/66B | €4,235 | €4,017 | -€218 | -5.1% |
| Recurring financial charges | 65 | €4,235 | €4,017 | -€218 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,265 | -€45,368 | -€44,103 | -3487.0% |
| Income taxes | 67/77 | €669 | €143 | -€526 | -78.7% |
| Profit (loss) for the period | 9904 | -€1,934 | -€45,511 | -€43,577 | -2253.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,934 | -€45,511 | -€43,577 | -2253.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.