LEMMTEC: 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.
LEMMTEC
Largest movements
- Receivables within one year -€12,639
down €12,639 (-53.5%), from €23,613 to €10,973
of which Other amounts receivable: -€6,556
- Cash +€4,783
up €4,783 (+155%), from €3,082 to €7,865
mainly Receivables within one year (+€12,639) and Depreciation (+€2,843)
- Tangible fixed assets -€2,843
down €2,843 (-44.5%), from €6,385 to €3,542
of which Furniture and vehicles: -€1,685
- Other debts -€8,249
down €8,249 (-46.0%), from €17,941 to €9,692
- Profit (loss) carried forward -€2,441
down €2,441, from €236 to -€2,204
- Trade debts +€2,244
up €2,244 (+44.1%), from €5,090 to €7,334
- Tax, wage and social debts -€2,152
down €2,152 (-96.1%), from €2,239 to €87
- Gross operating margin +€4,379
up €4,379, from -€3,740 to €638
- Other operating charges -€754
no longer reported in 2025 (was €754)
- Depreciation -€468
down €468 (-14.1%), from €3,312 to €2,843
- Staff costs -€92
down €92 (-51.8%), from €178 to €86
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,429 | €30,831 | -€10,598 | -25.6% |
| Fixed assets | 21/28 | €6,385 | €3,542 | -€2,843 | -44.5% |
| Tangible fixed assets | 22/27 | €6,385 | €3,542 | -€2,843 | -44.5% |
| Plant, machinery and equipment | 23 | €2,847 | €1,688 | -€1,158 | -40.7% |
| Furniture and vehicles | 24 | €3,539 | €1,854 | -€1,685 | -47.6% |
| Current assets | 29/58 | €35,043 | €27,289 | -€7,755 | -22.1% |
| Stocks and contracts in progress | 3 | €8,348 | €8,451 | +€102 | +1.2% |
| Stocks | 30/36 | €1,498 | - | -€1,498 | |
| Contracts in progress | 37 | €6,850 | €8,451 | +€1,601 | +23.4% |
| Amounts receivable within one year | 40/41 | €23,613 | €10,973 | -€12,639 | -53.5% |
| Trade receivables | 40 | €14,176 | €8,092 | -€6,083 | -42.9% |
| Other amounts receivable | 41 | €9,437 | €2,881 | -€6,556 | -69.5% |
| Cash at bank and in hand | 54/58 | €3,082 | €7,865 | +€4,783 | +155% |
| Total equity and liabilities | 10/49 | €41,429 | €30,831 | -€10,598 | -25.6% |
| Equity | 10/15 | €16,159 | €13,718 | -€2,441 | -15.1% |
| Contributions | 10/11 | €15,314 | €15,314 | = | 0.0% |
| Reserves | 13 | €608 | €608 | = | 0.0% |
| Distributable reserves | 133 | €608 | €608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236 | -€2,204 | -€2,441 | |
| Amounts payable | 17/49 | €25,270 | €17,113 | -€8,157 | -32.3% |
| Amounts payable within one year | 42/48 | €25,270 | €17,113 | -€8,157 | -32.3% |
| Trade debts | 44 | €5,090 | €7,334 | +€2,244 | +44.1% |
| Suppliers | 440/4 | €5,090 | €7,334 | +€2,244 | +44.1% |
| Taxes, remuneration and social security | 45 | €2,239 | €87 | -€2,152 | -96.1% |
| Taxes | 450/3 | €2,239 | €87 | -€2,152 | -96.1% |
| Other amounts payable | 47/48 | €17,941 | €9,692 | -€8,249 | -46.0% |
| Remuneration, social security and pensions | 62 | €178 | €86 | -€92 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,312 | €2,843 | -€468 | -14.1% |
| Other operating charges | 640/8 | €754 | - | -€754 | |
| Gross operating margin | 9900 | -€3,740 | €638 | +€4,379 | |
| Operating profit (loss) | 9901 | -€7,984 | -€2,291 | +€5,694 | +71.3% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €126 | €150 | +€24 | +19.3% |
| Recurring financial charges | 65 | €126 | €150 | +€24 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,097 | -€2,441 | +€5,656 | +69.9% |
| Profit (loss) for the period | 9904 | -€8,097 | -€2,441 | +€5,656 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,097 | -€2,441 | +€5,656 | +69.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.