LEMMICS: 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.
LEMMICS
Largest movements
- Receivables within one year +€8,287
up €8,287 (+28.1%), from €29,469 to €37,756
of which Trade receivables: +€6,721
- Tangible fixed assets +€6,584
up €6,584 (+9.9%), from €66,755 to €73,340
of which Other tangible fixed assets: +€12,071
- Cash +€3,419
up €3,419 (+5.6%), from €60,732 to €64,151
mainly Other debts (+€34,780) and Net result for the year (+€33,830)
- Deferred charges and accrued income +€1,841
up €1,841 (+356.4%), from €516 to €2,357
- Other debts +€34,780
up €34,780 (+191.2%), from €18,186 to €52,966
- Reserves -€22,774
down €22,774 (-22.6%), from €100,798 to €78,024
of which Distributable reserves: -€22,774
- Tax, wage and social debts +€9,292
up €9,292 (+107.5%), from €8,646 to €17,938
- Depreciation -€8,768
down €8,768 (-42.4%), from €20,684 to €11,916
- Gross operating margin +€3,439
up €3,439 (+5.8%), from €59,766 to €63,205
- Taxes +€3,348
up €3,348 (+25.4%), from €13,195 to €16,543
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,607 | €177,738 | +€20,131 | +12.8% |
| Fixed assets | 21/28 | €66,755 | €73,340 | +€6,584 | +9.9% |
| Tangible fixed assets | 22/27 | €66,755 | €73,340 | +€6,584 | +9.9% |
| Plant, machinery and equipment | 23 | €5,099 | €2,473 | -€2,626 | -51.5% |
| Furniture and vehicles | 24 | €8,385 | €5,524 | -€2,861 | -34.1% |
| Other tangible fixed assets | 26 | €53,272 | €65,343 | +€12,071 | +22.7% |
| Current assets | 29/58 | €90,851 | €104,398 | +€13,547 | +14.9% |
| Stocks and contracts in progress | 3 | €135 | €135 | = | 0.0% |
| Stocks | 30/36 | €135 | €135 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,469 | €37,756 | +€8,287 | +28.1% |
| Trade receivables | 40 | €29,230 | €35,951 | +€6,721 | +23.0% |
| Other amounts receivable | 41 | €239 | €1,805 | +€1,566 | +655.8% |
| Cash at bank and in hand | 54/58 | €60,732 | €64,151 | +€3,419 | +5.6% |
| Deferred charges and accrued income | 490/1 | €516 | €2,357 | +€1,841 | +356.4% |
| Total equity and liabilities | 10/49 | €157,607 | €177,738 | +€20,131 | +12.8% |
| Equity | 10/15 | €126,953 | €104,179 | -€22,774 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,798 | €78,024 | -€22,774 | -22.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €98,938 | €76,164 | -€22,774 | -23.0% |
| Profit (loss) carried forward | 14 | €19,955 | €19,955 | = | 0.0% |
| Amounts payable | 17/49 | €30,654 | €73,559 | +€42,905 | +140.0% |
| Amounts payable within one year | 42/48 | €30,654 | €73,559 | +€42,905 | +140.0% |
| Trade debts | 44 | €3,822 | €2,655 | -€1,167 | -30.5% |
| Suppliers | 440/4 | €3,822 | €2,655 | -€1,167 | -30.5% |
| Taxes, remuneration and social security | 45 | €8,646 | €17,938 | +€9,292 | +107.5% |
| Taxes | 450/3 | €8,646 | €17,938 | +€9,292 | +107.5% |
| Other amounts payable | 47/48 | €18,186 | €52,966 | +€34,780 | +191.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,684 | €11,916 | -€8,768 | -42.4% |
| Other operating charges | 640/8 | €741 | €766 | +€25 | +3.3% |
| Gross operating margin | 9900 | €59,766 | €63,205 | +€3,439 | +5.8% |
| Operating profit (loss) | 9901 | €38,341 | €50,524 | +€12,182 | +31.8% |
| Financial charges | 65/66B | €136 | €150 | +€14 | +10.2% |
| Recurring financial charges | 65 | €136 | €150 | +€14 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €38,205 | €50,373 | +€12,169 | +31.9% |
| Income taxes | 67/77 | €13,195 | €16,543 | +€3,348 | +25.4% |
| Profit (loss) for the period | 9904 | €25,010 | €33,830 | +€8,820 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,010 | €33,830 | +€8,820 | +35.3% |
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 10 October 2026 via checked.be.