Lemmens Marc: what changed
What changed
Lemmens Marc
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€1,004
2024 · €3,407-€2,404
Equity
€74,149
2024 · €73,145+€1,004
Cash
€684
2024 · -+€684
Balance sheet total
€293,427
2024 · €300,868-€7,440
Largest movements
Assets
- Tangible fixed assets -€14,251
down €14,251 (-8.6%), from €165,383 to €151,132
of which Land and buildings: -€14,148
- Receivables within one year +€8,133
up €8,133 (+18.3%), from €44,372 to €52,505
of which Other amounts receivable: +€5,103
Equity and liabilities
- Advances received +€19,200
new in 2025: €19,200
- Debts after one year -€16,290
down €16,290 (-9.8%), from €165,686 to €149,396
- Trade debts -€8,958
down €8,958 (-72.7%), from €12,316 to €3,358
- Accrued charges and deferred income -€4,400
down €4,400 (-33.2%), from €13,250 to €8,850
Income statement
- Gross operating margin -€4,232
down €4,232 (-12.1%), from €34,905 to €30,674
- Taxes -€1,053
down €1,053 (-39.1%), from €2,694 to €1,641
- Financial charges -€412
down €412 (-3.1%), from €13,498 to €13,086
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
€3,407
Gross operating margin
-€4,232
Depreciation
+€306
Other operating charges
-€22
Financial income
+€79
Financial charges
+€412
Taxes
+€1,053
Result 2025
€1,004
raises the resultlowers the result
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
+€18,280
Investment
-€1,131
Financing
-€16,465
Cash 2024
€0
From operations (derived)
+€18,280
Net result for the year
+€1,004
Depreciation
+€15,382
Stocks and contracts
-€511
Receivables within one year
-€8,133
Deferred charges and accrued income
+€2,518
Trade debts
-€8,958
Tax, wage and social debts
+€1,531
Advances received
+€19,200
Other debts
+€647
Accrued charges and deferred income
-€4,400
Investment (derived)
-€1,131
Investment in fixed assets (net)
-€1,131
Financing
-€16,465
Debts after one year
-€16,290
Current portion of long-term debt
+€327
Short-term financial debts
-€502
Cash 2025
€684
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,868 | €293,427 | -€7,440 | -2.5% |
| Fixed assets | 21/28 | €165,633 | €151,382 | -€14,251 | -8.6% |
| Tangible fixed assets | 22/27 | €165,383 | €151,132 | -€14,251 | -8.6% |
| Land and buildings | 22 | €165,281 | €151,132 | -€14,148 | -8.6% |
| Plant, machinery and equipment | 23 | €102 | - | -€102 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €135,235 | €142,045 | +€6,810 | +5.0% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,200 | €5,711 | +€511 | +9.8% |
| Stocks | 30/36 | €3,300 | €3,711 | +€411 | +12.4% |
| Contracts in progress | 37 | €1,900 | €2,000 | +€100 | +5.3% |
| Amounts receivable within one year | 40/41 | €44,372 | €52,505 | +€8,133 | +18.3% |
| Trade receivables | 40 | €38,043 | €41,073 | +€3,030 | +8.0% |
| Other amounts receivable | 41 | €6,329 | €11,432 | +€5,103 | +80.6% |
| Cash at bank and in hand | 54/58 | - | €684 | +€684 | |
| Deferred charges and accrued income | 490/1 | €15,663 | €13,145 | -€2,518 | -16.1% |
| Total equity and liabilities | 10/49 | €300,868 | €293,427 | -€7,440 | -2.5% |
| Equity | 10/15 | €73,145 | €74,149 | +€1,004 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,167 | €48,167 | +€1,000 | +2.1% |
| Distributable reserves | 133 | €47,167 | €48,167 | +€1,000 | +2.1% |
| Profit (loss) carried forward | 14 | €7,378 | €7,382 | +€4 | +0.1% |
| Amounts payable | 17/49 | €227,723 | €219,279 | -€8,444 | -3.7% |
| Amounts payable after more than one year | 17 | €165,686 | €149,396 | -€16,290 | -9.8% |
| Financial debts | 170/4 | €165,686 | €149,396 | -€16,290 | -9.8% |
| Amounts payable within one year | 42/48 | €48,787 | €61,033 | +€12,246 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €15,963 | €16,290 | +€327 | +2.0% |
| Financial debts | 43 | €15,209 | €14,707 | -€502 | -3.3% |
| Credit institutions | 430/8 | €15,209 | €14,707 | -€502 | -3.3% |
| Trade debts | 44 | €12,316 | €3,358 | -€8,958 | -72.7% |
| Suppliers | 440/4 | €12,316 | €3,358 | -€8,958 | -72.7% |
| Advances received on contracts in progress | 46 | - | €19,200 | +€19,200 | |
| Taxes, remuneration and social security | 45 | €1,413 | €2,944 | +€1,531 | +108% |
| Taxes | 450/3 | €296 | €794 | +€499 | +169% |
| Remuneration and social security | 454/9 | €1,118 | €2,150 | +€1,032 | +92.4% |
| Other amounts payable | 47/48 | €3,885 | €4,533 | +€647 | +16.7% |
| Accrued charges and deferred income | 492/3 | €13,250 | €8,850 | -€4,400 | -33.2% |
| Non-recurring operating income | 76A | €1,631 | - | -€1,631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,688 | €15,382 | -€306 | -2.0% |
| Other operating charges | 640/8 | €1,923 | €1,945 | +€22 | +1.2% |
| Gross operating margin | 9900 | €34,905 | €30,674 | -€4,232 | -12.1% |
| Operating profit (loss) | 9901 | €17,295 | €13,347 | -€3,948 | -22.8% |
| Financial income | 75/76B | €2,305 | €2,384 | +€79 | +3.4% |
| Recurring financial income | 75 | €2,305 | €2,384 | +€79 | +3.4% |
| Financial charges | 65/66B | €13,498 | €13,086 | -€412 | -3.1% |
| Recurring financial charges | 65 | €13,498 | €13,086 | -€412 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €6,101 | €2,645 | -€3,457 | -56.7% |
| Income taxes | 67/77 | €2,694 | €1,641 | -€1,053 | -39.1% |
| Profit (loss) for the period | 9904 | €3,407 | €1,004 | -€2,404 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,407 | €1,004 | -€2,404 | -70.5% |
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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 4 November 2026 via checked.be.