LEMMENS K.: what changed
LEMMENS K.
Largest movements
- Receivables within one year -€30,411
down €30,411 (-72.1%), from €42,207 to €11,796
of which Trade receivables: -€22,736
- Stocks and contracts +€14,400
up €14,400 (+33.9%), from €42,500 to €56,900
- Tangible fixed assets -€6,311
down €6,311 (-17.5%), from €36,037 to €29,727
of which Plant, machinery and equipment: -€5,793
- Cash -€3,480
down €3,480 (-63.6%), from €5,474 to €1,993
mainly Net result for the year (-€36,142) and Stocks and contracts (-€14,400)
- Profit (loss) carried forward -€36,142
down €36,142 (-21.4%), from -€168,710 to -€204,852
- Trade debts +€5,530
up €5,530 (+92.2%), from €5,995 to €11,525
- Other debts +€3,679
up €3,679 (+1.6%), from €237,187 to €240,866
- Gross operating margin -€199,796
down €199,796, from €180,676 to -€19,119
- Staff costs -€40,499
no longer reported in 2025 (was €40,499)
- Other operating charges +€7,016
up €7,016 (+224%), from €3,126 to €10,142
- Taxes -€2,020
down €2,020 (-93.5%), from €2,161 to €141
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,725 | €101,893 | -€25,832 | -20.2% |
| Fixed assets | 21/28 | €36,487 | €30,177 | -€6,311 | -17.3% |
| Tangible fixed assets | 22/27 | €36,037 | €29,727 | -€6,311 | -17.5% |
| Land and buildings | 22 | €2,591 | €2,073 | -€518 | -20.0% |
| Plant, machinery and equipment | 23 | €33,447 | €27,654 | -€5,793 | -17.3% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €91,238 | €71,717 | -€19,521 | -21.4% |
| Stocks and contracts in progress | 3 | €42,500 | €56,900 | +€14,400 | +33.9% |
| Stocks | 30/36 | €42,500 | €56,900 | +€14,400 | +33.9% |
| Amounts receivable within one year | 40/41 | €42,207 | €11,796 | -€30,411 | -72.1% |
| Trade receivables | 40 | €23,194 | €458 | -€22,736 | -98.0% |
| Other amounts receivable | 41 | €19,013 | €11,338 | -€7,675 | -40.4% |
| Cash at bank and in hand | 54/58 | €5,474 | €1,993 | -€3,480 | -63.6% |
| Deferred charges and accrued income | 490/1 | €1,057 | €1,028 | -€30 | -2.8% |
| Total equity and liabilities | 10/49 | €127,725 | €101,893 | -€25,832 | -20.2% |
| Equity | 10/15 | -€122,510 | -€158,652 | -€36,142 | -29.5% |
| Contributions | 10/11 | €46,200 | €46,200 | = | 0.0% |
| Contributions outside capital | 11 | €46,200 | €46,200 | = | 0.0% |
| Other | 1109/19 | €46,200 | €46,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,710 | -€204,852 | -€36,142 | -21.4% |
| Amounts payable | 17/49 | €250,235 | €260,546 | +€10,310 | +4.1% |
| Amounts payable within one year | 42/48 | €250,235 | €260,546 | +€10,310 | +4.1% |
| Trade debts | 44 | €5,995 | €11,525 | +€5,530 | +92.2% |
| Suppliers | 440/4 | €5,995 | €11,525 | +€5,530 | +92.2% |
| Taxes, remuneration and social security | 45 | €7,053 | €8,155 | +€1,101 | +15.6% |
| Taxes | 450/3 | €3,041 | €7,245 | +€4,204 | +138% |
| Remuneration and social security | 454/9 | €4,012 | €909 | -€3,102 | -77.3% |
| Other amounts payable | 47/48 | €237,187 | €240,866 | +€3,679 | +1.6% |
| Non-recurring operating income | 76A | €137,348 | - | -€137,348 | |
| Remuneration, social security and pensions | 62 | €40,499 | - | -€40,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,247 | €6,311 | +€64 | +1.0% |
| Other operating charges | 640/8 | €3,126 | €10,142 | +€7,016 | +224% |
| Gross operating margin | 9900 | €180,676 | -€19,119 | -€199,796 | |
| Operating profit (loss) | 9901 | €130,805 | -€35,572 | -€166,376 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €77 | €430 | +€352 | +457% |
| Recurring financial charges | 65 | €77 | €430 | +€352 | +457% |
| Profit (loss) for the period before taxes | 9903 | €130,728 | -€36,001 | -€166,729 | |
| Income taxes | 67/77 | €2,161 | €141 | -€2,020 | -93.5% |
| Profit (loss) for the period | 9904 | €128,566 | -€36,142 | -€164,708 | |
| Profit (loss) for the period to be appropriated | 9905 | €128,566 | -€36,142 | -€164,708 |
Next steps
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 6 November 2026 via checked.be.