LEMMENS PIERRE: what changed
What changed
LEMMENS PIERRE
NACE 50.400, Inland freight water transport
filed annual accounts (NBB)
Net result for the year
-€44,374
2024 · -€39,877-€4,497
Equity
€82,349
2024 · €126,723-€44,374
Cash
€727
2024 · €2,088-€1,361
Balance sheet total
€101,771
2024 · €146,024-€44,253
Largest movements
Assets
- Receivables within one year -€31,862
down €31,862 (-29.0%), from €109,723 to €77,862
- Tangible fixed assets -€11,018
down €11,018 (-32.4%), from €34,030 to €23,012
of which Furniture and vehicles: -€10,437
Equity and liabilities
- Profit (loss) carried forward -€44,374
down €44,374 (-64.1%), from -€69,217 to -€113,591
Income statement
- Gross operating margin -€8,997
down €8,997 (-35.0%), from -€25,674 to -€34,671
- Other operating charges -€2,850
down €2,850 (-65.2%), from €4,373 to €1,523
- Financial income -€1,675
down €1,675 (-33.5%), from €5,004 to €3,329
- Taxes -€827
down €827 (-66.2%), from €1,249 to €422
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
-€39,877
Gross operating margin
-€8,997
Depreciation
+€290
Other operating charges
+€2,850
Other operating items
+€2,270
Financial income
-€1,675
Financial charges
-€63
Taxes
+€827
Result 2025
-€44,374
raises the resultlowers the resultnot broken down further in the accounts
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
-€1,361
Investment
€0
Financing
€0
Cash 2024
€2,088
From operations (derived)
-€1,361
Net result for the year
-€44,374
Depreciation
+€11,018
Receivables within one year
+€31,862
Smaller working-capital items
+€134
Cash 2025
€727
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,024 | €101,771 | -€44,253 | -30.3% |
| Fixed assets | 21/28 | €34,030 | €23,012 | -€11,018 | -32.4% |
| Tangible fixed assets | 22/27 | €34,030 | €23,012 | -€11,018 | -32.4% |
| Plant, machinery and equipment | 23 | €581 | - | -€581 | |
| Furniture and vehicles | 24 | €33,449 | €23,012 | -€10,437 | -31.2% |
| Current assets | 29/58 | €111,995 | €78,759 | -€33,236 | -29.7% |
| Amounts receivable within one year | 40/41 | €109,723 | €77,862 | -€31,862 | -29.0% |
| Other amounts receivable | 41 | €109,723 | €77,862 | -€31,862 | -29.0% |
| Cash at bank and in hand | 54/58 | €2,088 | €727 | -€1,361 | -65.2% |
| Deferred charges and accrued income | 490/1 | €183 | €170 | -€13 | -7.2% |
| Total equity and liabilities | 10/49 | €146,024 | €101,771 | -€44,253 | -30.3% |
| Equity | 10/15 | €126,723 | €82,349 | -€44,374 | -35.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €189,742 | €189,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €169,133 | €169,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,217 | -€113,591 | -€44,374 | -64.1% |
| Provisions and deferred taxes | 16 | €17,988 | €17,988 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,988 | €17,988 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,988 | €17,988 | = | 0.0% |
| Amounts payable | 17/49 | €1,314 | €1,434 | +€121 | +9.2% |
| Amounts payable within one year | 42/48 | €1,314 | €1,434 | +€121 | +9.2% |
| Trade debts | 44 | €183 | €265 | +€81 | +44.3% |
| Suppliers | 440/4 | €183 | €265 | +€81 | +44.3% |
| Taxes, remuneration and social security | 45 | €1,130 | €1,170 | +€39 | +3.5% |
| Taxes | 450/3 | €1,130 | €1,170 | +€39 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,308 | €11,018 | -€290 | -2.6% |
| Other operating charges | 640/8 | €4,373 | €1,523 | -€2,850 | -65.2% |
| Non-recurring operating charges | 66A | €2,270 | - | -€2,270 | |
| Gross operating margin | 9900 | -€25,674 | -€34,671 | -€8,997 | -35.0% |
| Operating profit (loss) | 9901 | -€43,625 | -€47,212 | -€3,587 | -8.2% |
| Financial income | 75/76B | €5,004 | €3,329 | -€1,675 | -33.5% |
| Recurring financial income | 75 | €5,004 | €3,329 | -€1,675 | -33.5% |
| Financial charges | 65/66B | €6 | €69 | +€63 | +1,109% |
| Recurring financial charges | 65 | €6 | €69 | +€63 | +1,109% |
| Profit (loss) for the period before taxes | 9903 | -€38,627 | -€43,952 | -€5,325 | -13.8% |
| Income taxes | 67/77 | €1,249 | €422 | -€827 | -66.2% |
| Profit (loss) for the period | 9904 | -€39,877 | -€44,374 | -€4,497 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,877 | -€44,374 | -€4,497 | -11.3% |
Next steps
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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 6 November 2026 via checked.be.