LEMNISCATE: what changed
Two fiscal 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.
LEMNISCATE
Largest movements
- Receivables within one year -€2,369
down €2,369 (-76.2%), from €3,110 to €741
of which Other amounts receivable: -€2,206
- Profit (loss) carried forward -€5,336
down €5,336 (-38.3%), from -€13,946 to -€19,282
- Other debts +€2,948
new in 2025: €2,948
- Gross operating margin +€1,069
up €1,069 (+19.9%), from -€5,377 to -€4,308
- Financial charges +€581
up €581 (+1111.9%), from €52 to €633
- Financial income -€222
down €222 (-97.7%), from €227 to €5
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 | €3,345 | €953 | -€2,393 | -71.5% |
| Current assets | 29/58 | €3,345 | €953 | -€2,393 | -71.5% |
| Amounts receivable within one year | 40/41 | €3,110 | €741 | -€2,369 | -76.2% |
| Trade receivables | 40 | €163 | - | -€163 | |
| Other amounts receivable | 41 | €2,947 | €741 | -€2,206 | -74.9% |
| Cash at bank and in hand | 54/58 | €235 | €212 | -€24 | -10.1% |
| Total equity and liabilities | 10/49 | €3,345 | €953 | -€2,393 | -71.5% |
| Equity | 10/15 | €2,941 | -€2,395 | -€5,336 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,687 | €10,687 | = | 0.0% |
| 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 | €8,827 | €8,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,946 | -€19,282 | -€5,336 | -38.3% |
| Amounts payable | 17/49 | €404 | €3,348 | +€2,944 | +728.5% |
| Amounts payable within one year | 42/48 | €17 | €2,948 | +€2,931 | +17521.0% |
| Trade debts | 44 | €17 | - | -€17 | |
| Suppliers | 440/4 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | - | €2,948 | +€2,948 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €424 | €400 | -€25 | -5.8% |
| Gross operating margin | 9900 | -€5,377 | -€4,308 | +€1,069 | +19.9% |
| Operating profit (loss) | 9901 | -€5,802 | -€4,708 | +€1,093 | +18.8% |
| Financial income | 75/76B | €227 | €5 | -€222 | -97.7% |
| Recurring financial income | 75 | €227 | €5 | -€222 | -97.7% |
| Financial charges | 65/66B | €52 | €633 | +€581 | +1111.9% |
| Recurring financial charges | 65 | €52 | €633 | +€581 | +1111.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,627 | -€5,336 | +€291 | +5.2% |
| Profit (loss) for the period | 9904 | -€5,627 | -€5,336 | +€291 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,627 | -€5,336 | +€291 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.