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
- Tangible fixed assets -€8,320
down €8,320 (-2.1%), from €399,069 to €390,749
- Debts after one year -€19,533
down €19,533 (-6.3%), from €309,801 to €290,268
- Debts within one year +€9,108
up €9,108 (+15.0%), from €60,701 to €69,809
- Equity +€4,638
up €4,638 (+15.3%), from €30,276 to €34,914
- Gross operating margin -€20,309
down €20,309 (-49.2%), from €41,241 to €20,932
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,779 | €394,991 | -€5,788 | -1.4% |
| Fixed assets | 21/28 | €399,069 | €390,749 | -€8,320 | -2.1% |
| Tangible fixed assets | 22/27 | €399,069 | €390,749 | -€8,320 | -2.1% |
| Current assets | 29/58 | €1,710 | €4,242 | +€2,532 | +148% |
| Amounts receivable within one year | 40/41 | €91 | €1,110 | +€1,018 | +1,114% |
| Cash at bank and in hand | 54/58 | €1,618 | €3,133 | +€1,514 | +93.6% |
| Total equity and liabilities | 10/49 | €400,779 | €394,991 | -€5,788 | -1.4% |
| Equity | 10/15 | €30,276 | €34,914 | +€4,638 | +15.3% |
| Profit (loss) carried forward | 14 | -€28,324 | -€23,686 | +€4,638 | +16.4% |
| Amounts payable | 17/49 | €370,503 | €360,077 | -€10,425 | -2.8% |
| Amounts payable after more than one year | 17 | €309,801 | €290,268 | -€19,533 | -6.3% |
| Amounts payable within one year | 42/48 | €60,701 | €69,809 | +€9,108 | +15.0% |
| Trade debts | 44 | €18 | €321 | +€303 | +1,648% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,320 | €8,320 | = | 0.0% |
| Gross operating margin | 9900 | €41,241 | €20,932 | -€20,309 | -49.2% |
| Operating profit (loss) | 9901 | €30,315 | €10,113 | -€20,202 | -66.6% |
| Recurring financial charges | 65 | €5,742 | €5,475 | -€267 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €24,574 | €4,638 | -€19,936 | -81.1% |
| Profit (loss) for the period | 9904 | €24,574 | €4,638 | -€19,936 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,574 | €4,638 | -€19,936 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2020 and 31 March 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.