LEMMENSBUFFEL: 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.
What changed
LEMMENSBUFFEL
NACE 96.210, Hairdressing and barber services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,762
2024 · €12,500-€738
Equity
€208,037
2024 · €196,275+€11,762
Cash
€6,961
2024 · €11,550-€4,590
Balance sheet total
€661,444
2024 · €648,027+€13,418
Largest movements
Assets
- Tangible fixed assets +€13,687
up €13,687 (+2.3%), from €592,384 to €606,071
of which Furniture and vehicles: +€38,007
Equity and liabilities
- Current portion of long-term debt +€16,051
up €16,051 (+63.6%), from €25,245 to €41,297
- Reserves +€11,762
up €11,762 (+45.4%), from €25,897 to €37,659
of which Distributable reserves: +€11,762
- Debts after one year -€11,496
down €11,496 (-3.2%), from €364,193 to €352,697
of which Financial debts: -€11,496
Income statement
- Gross operating margin -€3,588
down €3,588 (-2.1%), from €174,568 to €170,980
- Staff costs +€2,549
up €2,549 (+2.6%), from €96,741 to €99,291
- Taxes +€2,138
up €2,138 (+42.5%), from €5,037 to €7,176
- Depreciation +€1,869
up €1,869 (+7.5%), from €24,844 to €26,714
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.
Result 2024
€12,500
Gross operating margin
-€3,588
Staff costs
-€2,549
Depreciation
-€1,869
Other operating charges
+€1,429
Other operating items
+€6,335
Financial income
+€361
Financial charges
+€1,282
Taxes
-€2,138
Result 2025
€11,762
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€31,256
Investment
-€40,401
Financing
+€4,555
Cash 2024
€11,550
From operations (derived)
+€31,256
Net result for the year
+€11,762
Depreciation
+€26,714
Stocks and contracts
+€1,434
Receivables within one year
-€5,642
Deferred charges and accrued income
-€112
Trade debts
-€985
Tax, wage and social debts
-€4,087
Other debts
-€2,757
Accrued charges and deferred income
+€4,930
Investment (derived)
-€40,401
Investment in fixed assets (net)
-€40,401
Financing
+€4,555
Debts after one year
-€11,496
Current portion of long-term debt
+€16,051
Cash 2025
€6,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €648,027 | €661,444 | +€13,418 | +2.1% |
| Fixed assets | 21/28 | €594,367 | €608,054 | +€13,687 | +2.3% |
| Tangible fixed assets | 22/27 | €592,384 | €606,071 | +€13,687 | +2.3% |
| Land and buildings | 22 | €590,553 | €565,842 | -€24,711 | -4.2% |
| Plant, machinery and equipment | 23 | - | €391 | +€391 | |
| Furniture and vehicles | 24 | €1,831 | €39,838 | +€38,007 | +2,076% |
| Financial fixed assets | 28 | €1,983 | €1,983 | = | 0.0% |
| Current assets | 29/58 | €53,660 | €53,390 | -€270 | -0.5% |
| Stocks and contracts in progress | 3 | €6,907 | €5,473 | -€1,434 | -20.8% |
| Stocks | 30/36 | €6,907 | €5,473 | -€1,434 | -20.8% |
| Amounts receivable within one year | 40/41 | €31,220 | €36,861 | +€5,642 | +18.1% |
| Trade receivables | 40 | €25,942 | €31,689 | +€5,747 | +22.2% |
| Other amounts receivable | 41 | €5,278 | €5,173 | -€105 | -2.0% |
| Cash at bank and in hand | 54/58 | €11,550 | €6,961 | -€4,590 | -39.7% |
| Deferred charges and accrued income | 490/1 | €3,982 | €4,095 | +€112 | +2.8% |
| Total equity and liabilities | 10/49 | €648,027 | €661,444 | +€13,418 | +2.1% |
| Equity | 10/15 | €196,275 | €208,037 | +€11,762 | +6.0% |
| Contributions | 10/11 | €159,845 | €159,845 | = | 0.0% |
| Reserves | 13 | €25,897 | €37,659 | +€11,762 | +45.4% |
| Non-distributable reserves | 130/1 | €1,418 | €1,418 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,418 | €1,418 | = | 0.0% |
| Distributable reserves | 133 | €24,479 | €36,241 | +€11,762 | +48.0% |
| Profit (loss) carried forward | 14 | €10,533 | €10,533 | = | 0.0% |
| Amounts payable | 17/49 | €451,752 | €453,408 | +€1,656 | +0.4% |
| Amounts payable after more than one year | 17 | €364,193 | €352,697 | -€11,496 | -3.2% |
| Financial debts | 170/4 | €283,193 | €271,697 | -€11,496 | -4.1% |
| Other amounts payable | 178/9 | €81,000 | €81,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €74,935 | €83,158 | +€8,223 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €25,245 | €41,297 | +€16,051 | +63.6% |
| Trade debts | 44 | €3,930 | €2,946 | -€985 | -25.1% |
| Suppliers | 440/4 | €3,930 | €2,946 | -€985 | -25.1% |
| Taxes, remuneration and social security | 45 | €36,749 | €32,662 | -€4,087 | -11.1% |
| Taxes | 450/3 | €25,816 | €20,413 | -€5,404 | -20.9% |
| Remuneration and social security | 454/9 | €10,933 | €12,249 | +€1,317 | +12.0% |
| Other amounts payable | 47/48 | €9,010 | €6,253 | -€2,757 | -30.6% |
| Accrued charges and deferred income | 492/3 | €12,624 | €17,553 | +€4,930 | +39.0% |
| Remuneration, social security and pensions | 62 | €96,741 | €99,291 | +€2,549 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,844 | €26,714 | +€1,869 | +7.5% |
| Other operating charges | 640/8 | €6,050 | €4,621 | -€1,429 | -23.6% |
| Non-recurring operating charges | 66A | €6,335 | - | -€6,335 | |
| Gross operating margin | 9900 | €174,568 | €170,980 | -€3,588 | -2.1% |
| Operating profit (loss) | 9901 | €40,597 | €40,355 | -€242 | -0.6% |
| Financial income | 75/76B | €4 | €364 | +€361 | +9,964% |
| Recurring financial income | 75 | €4 | €364 | +€361 | +9,964% |
| Financial charges | 65/66B | €23,063 | €21,782 | -€1,282 | -5.6% |
| Recurring financial charges | 65 | €23,063 | €21,782 | -€1,282 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €17,537 | €18,938 | +€1,401 | +8.0% |
| Income taxes | 67/77 | €5,037 | €7,176 | +€2,138 | +42.5% |
| Profit (loss) for the period | 9904 | €12,500 | €11,762 | -€738 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,500 | €11,762 | -€738 | -5.9% |
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 25 October 2026 via checked.be.