Lemoga: 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.
Lemoga
Largest movements
- Cash +€45,249
up €45,249 (+102.1%), from €44,308 to €89,557
mainly Net result for the year (+€71,630) and Tax, wage and social debts (+€10,231)
- Receivables within one year +€17,845
up €17,845 (+38.8%), from €46,007 to €63,852
of which Other amounts receivable: +€22,850
- Profit (loss) carried forward +€71,630
up €71,630 (+138.8%), from €51,617 to €123,247
- Trade debts -€18,084
down €18,084 (-87.2%), from €20,729 to €2,645
- Tax, wage and social debts +€10,231
up €10,231 (+59.1%), from €17,308 to €27,539
- Gross operating margin +€22,062
up €22,062 (+33.6%), from €65,622 to €87,684
- Taxes +€5,635
up €5,635 (+43.6%), from €12,914 to €18,548
- Financial income +€3,436
new in 2025: €3,436
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 | €91,775 | €154,818 | +€63,044 | +68.7% |
| Fixed assets | 21/28 | €1,414 | €883 | -€532 | -37.6% |
| Tangible fixed assets | 22/27 | €1,414 | €883 | -€532 | -37.6% |
| Furniture and vehicles | 24 | €1,414 | €883 | -€532 | -37.6% |
| Current assets | 29/58 | €90,360 | €153,936 | +€63,575 | +70.4% |
| Amounts receivable within one year | 40/41 | €46,007 | €63,852 | +€17,845 | +38.8% |
| Trade receivables | 40 | €13,800 | €8,796 | -€5,004 | -36.3% |
| Other amounts receivable | 41 | €32,206 | €55,056 | +€22,850 | +70.9% |
| Cash at bank and in hand | 54/58 | €44,308 | €89,557 | +€45,249 | +102.1% |
| Deferred charges and accrued income | 490/1 | €46 | €527 | +€481 | +1054.6% |
| Total equity and liabilities | 10/49 | €91,775 | €154,818 | +€63,044 | +68.7% |
| Equity | 10/15 | €52,617 | €124,247 | +€71,630 | +136.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,617 | €123,247 | +€71,630 | +138.8% |
| Amounts payable | 17/49 | €39,158 | €30,571 | -€8,586 | -21.9% |
| Amounts payable within one year | 42/48 | €38,038 | €30,571 | -€7,466 | -19.6% |
| Trade debts | 44 | €20,729 | €2,645 | -€18,084 | -87.2% |
| Suppliers | 440/4 | €20,729 | €2,645 | -€18,084 | -87.2% |
| Advances received on contracts in progress | 46 | - | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | €17,308 | €27,539 | +€10,231 | +59.1% |
| Taxes | 450/3 | €17,308 | €27,539 | +€10,231 | +59.1% |
| Accrued charges and deferred income | 492/3 | €1,120 | - | -€1,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €532 | -€560 | -51.3% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €65,622 | €87,684 | +€22,062 | +33.6% |
| Operating profit (loss) | 9901 | €64,530 | €86,765 | +€22,235 | +34.5% |
| Financial income | 75/76B | - | €3,436 | +€3,436 | |
| Recurring financial income | 75 | - | €3,436 | +€3,436 | |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €64,530 | €90,179 | +€25,648 | +39.7% |
| Income taxes | 67/77 | €12,914 | €18,548 | +€5,635 | +43.6% |
| Profit (loss) for the period | 9904 | €51,617 | €71,630 | +€20,013 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,617 | €71,630 | +€20,013 | +38.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.