@ LEMOINE.be: 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.
@ LEMOINE.be
Largest movements
- Tangible fixed assets +€367,122
up €367,122 (+39.2%), from €935,916 to €1.3m
of which Land and buildings: +€370,361
- Revaluation surpluses +€391,030
up €391,030 (+67.3%), from €581,339 to €972,369
- Trade debts -€23,560
down €23,560 (-88.5%), from €26,619 to €3,059
- Debts after one year -€17,808
down €17,808 (-7.1%), from €252,418 to €234,610
of which Other amounts payable: -€10,500
- Gross operating margin -€8,573
down €8,573 (-11.4%), from €75,094 to €66,521
- Depreciation +€3,120
up €3,120 (+9.9%), from €31,359 to €34,479
- Taxes -€2,339
down €2,339 (-21.9%), from €10,670 to €8,331
- Other operating charges -€996
down €996 (-16.8%), from €5,924 to €4,928
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 | €942,871 | €1,308,353 | +€365,482 | +38.8% |
| Fixed assets | 21/28 | €935,916 | €1,303,038 | +€367,122 | +39.2% |
| Tangible fixed assets | 22/27 | €935,916 | €1,303,038 | +€367,122 | +39.2% |
| Land and buildings | 22 | €923,499 | €1,293,860 | +€370,361 | +40.1% |
| Furniture and vehicles | 24 | €12,417 | €9,177 | -€3,239 | -26.1% |
| Current assets | 29/58 | €6,955 | €5,315 | -€1,640 | -23.6% |
| Amounts receivable within one year | 40/41 | €5,194 | €4,000 | -€1,194 | -23.0% |
| Trade receivables | 40 | €4,794 | €4,000 | -€794 | -16.6% |
| Other amounts receivable | 41 | €400 | - | -€400 | |
| Cash at bank and in hand | 54/58 | €1,215 | €971 | -€244 | -20.1% |
| Deferred charges and accrued income | 490/1 | €546 | €344 | -€202 | -37.0% |
| Total equity and liabilities | 10/49 | €942,871 | €1,308,353 | +€365,482 | +38.8% |
| Equity | 10/15 | €618,725 | €1,025,057 | +€406,332 | +65.7% |
| Contributions | 10/11 | €22,900 | €22,900 | = | 0.0% |
| Revaluation surpluses | 12 | €581,339 | €972,369 | +€391,030 | +67.3% |
| Reserves | 13 | €12,411 | €23,861 | +€11,450 | +92.3% |
| Non-distributable reserves | 130/1 | €961 | €961 | = | 0.0% |
| Financial assistance | 1313 | €961 | €961 | = | 0.0% |
| Distributable reserves | 133 | €11,450 | €22,900 | +€11,450 | +100.0% |
| Profit (loss) carried forward | 14 | €2,075 | €5,927 | +€3,852 | +185.6% |
| Amounts payable | 17/49 | €324,145 | €283,295 | -€40,850 | -12.6% |
| Amounts payable after more than one year | 17 | €252,418 | €234,610 | -€17,808 | -7.1% |
| Financial debts | 170/4 | €55,918 | €48,610 | -€7,308 | -13.1% |
| Other amounts payable | 178/9 | €196,500 | €186,000 | -€10,500 | -5.3% |
| Amounts payable within one year | 42/48 | €66,270 | €48,685 | -€17,585 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €28,983 | €32,625 | +€3,643 | +12.6% |
| Trade debts | 44 | €26,619 | €3,059 | -€23,560 | -88.5% |
| Suppliers | 440/4 | €26,619 | €3,059 | -€23,560 | -88.5% |
| Taxes, remuneration and social security | 45 | €10,668 | €5,000 | -€5,669 | -53.1% |
| Taxes | 450/3 | €10,668 | €5,000 | -€5,669 | -53.1% |
| Other amounts payable | 47/48 | - | €8,001 | +€8,001 | |
| Accrued charges and deferred income | 492/3 | €5,457 | - | -€5,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,359 | €34,479 | +€3,120 | +9.9% |
| Other operating charges | 640/8 | €5,924 | €4,928 | -€996 | -16.8% |
| Gross operating margin | 9900 | €75,094 | €66,521 | -€8,573 | -11.4% |
| Operating profit (loss) | 9901 | €37,811 | €27,115 | -€10,697 | -28.3% |
| Financial income | 75/76B | €137 | €140 | +€3 | +2.5% |
| Recurring financial income | 75 | €137 | €140 | +€3 | +2.5% |
| Financial charges | 65/66B | €3,897 | €3,622 | -€275 | -7.1% |
| Recurring financial charges | 65 | €3,897 | €3,622 | -€275 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €34,051 | €23,633 | -€10,418 | -30.6% |
| Income taxes | 67/77 | €10,670 | €8,331 | -€2,339 | -21.9% |
| Profit (loss) for the period | 9904 | €23,381 | €15,302 | -€8,079 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,381 | €15,302 | -€8,079 | -34.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.