LEMOINE: 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.
LEMOINE
Largest movements
- Cash +€11,366
up €11,366 (+25.5%), from €44,581 to €55,948
mainly Net result for the year (+€19,754) and Depreciation (+€10,824)
- Tangible fixed assets -€10,824
down €10,824 (-33.7%), from €32,144 to €21,320
of which Land and buildings: -€10,213
- Receivables within one year +€10,003
up €10,003 (+29.1%), from €34,371 to €44,374
of which Other amounts receivable: +€8,873
- Reserves +€19,754
up €19,754 (+22.1%), from €89,252 to €109,005
of which Distributable reserves: +€19,754
- Debts after one year -€8,800
down €8,800 (-34.3%), from €25,666 to €16,866
- Gross operating margin -€6,550
down €6,550 (-15.6%), from €41,879 to €35,329
- Taxes -€4,013
down €4,013 (-45.2%), from €8,885 to €4,873
- Financial charges -€1,426
down €1,426 (-34.5%), from €4,131 to €2,705
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 | €177,491 | €188,113 | +€10,622 | +6.0% |
| Fixed assets | 21/28 | €32,144 | €21,320 | -€10,824 | -33.7% |
| Tangible fixed assets | 22/27 | €32,144 | €21,320 | -€10,824 | -33.7% |
| Land and buildings | 22 | €30,639 | €20,426 | -€10,213 | -33.3% |
| Furniture and vehicles | 24 | €1,505 | €894 | -€611 | -40.6% |
| Current assets | 29/58 | €145,347 | €166,793 | +€21,446 | +14.8% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,371 | €44,374 | +€10,003 | +29.1% |
| Trade receivables | 40 | €10,018 | €11,148 | +€1,130 | +11.3% |
| Other amounts receivable | 41 | €24,353 | €33,226 | +€8,873 | +36.4% |
| Cash at bank and in hand | 54/58 | €44,581 | €55,948 | +€11,366 | +25.5% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,471 | +€77 | +5.5% |
| Total equity and liabilities | 10/49 | €177,491 | €188,113 | +€10,622 | +6.0% |
| Equity | 10/15 | €95,457 | €115,211 | +€19,754 | +20.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €89,252 | €109,005 | +€19,754 | +22.1% |
| 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 | €87,392 | €107,145 | +€19,754 | +22.6% |
| Provisions and deferred taxes | 16 | €45,219 | €45,219 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €45,219 | €45,219 | = | 0.0% |
| Pensions and similar obligations | 160 | €45,219 | €45,219 | = | 0.0% |
| Amounts payable | 17/49 | €36,815 | €27,683 | -€9,132 | -24.8% |
| Amounts payable after more than one year | 17 | €25,666 | €16,866 | -€8,800 | -34.3% |
| Financial debts | 170/4 | €25,666 | €16,866 | -€8,800 | -34.3% |
| Amounts payable within one year | 42/48 | €11,149 | €10,818 | -€331 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €8,800 | €8,800 | = | 0.0% |
| Trade debts | 44 | €149 | - | -€149 | |
| Suppliers | 440/4 | €149 | - | -€149 | |
| Taxes, remuneration and social security | 45 | €2,200 | €2,018 | -€182 | -8.3% |
| Taxes | 450/3 | €2,200 | €2,018 | -€182 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,824 | €10,824 | = | 0.0% |
| Other operating charges | 640/8 | €975 | €1,070 | +€96 | +9.8% |
| Gross operating margin | 9900 | €41,879 | €35,329 | -€6,550 | -15.6% |
| Operating profit (loss) | 9901 | €30,081 | €23,435 | -€6,646 | -22.1% |
| Financial income | 75/76B | €3,540 | €3,896 | +€356 | +10.1% |
| Recurring financial income | 75 | €3,540 | €3,896 | +€356 | +10.1% |
| Financial charges | 65/66B | €4,131 | €2,705 | -€1,426 | -34.5% |
| Recurring financial charges | 65 | €4,131 | €2,705 | -€1,426 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €29,489 | €24,626 | -€4,863 | -16.5% |
| Income taxes | 67/77 | €8,885 | €4,873 | -€4,013 | -45.2% |
| Profit (loss) for the period | 9904 | €20,604 | €19,754 | -€850 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,604 | €19,754 | -€850 | -4.1% |
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 14 October 2026 via checked.be.