LEMOINE ELECTRICITE GENERALE: 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 ELECTRICITE GENERALE
Largest movements
- Receivables within one year +€17,442
up €17,442 (+67.7%), from €25,775 to €43,218
of which Trade receivables: +€11,403
- Cash -€7,562
down €7,562 (-89.4%), from €8,458 to €896
mainly Receivables within one year (-€17,442) and Contributions, distributions and other (-€15,000)
- Tangible fixed assets -€5,590
down €5,590 (-64.3%), from €8,687 to €3,097
of which Furniture and vehicles: -€5,000
- Stocks and contracts -€1,500
down €1,500 (-30.0%), from €5,000 to €3,500
- Other debts +€15,000
up €15,000, from €0 to €15,000
- Profit (loss) carried forward -€12,217
down €12,217 (-57.5%), from €21,257 to €9,041
- Trade debts +€2,911
up €2,911 (+24.5%), from €11,860 to €14,770
- Tax, wage and social debts -€2,831
down €2,831 (-28.9%), from €9,803 to €6,972
of which Taxes: -€4,177
- Gross operating margin -€8,127
down €8,127 (-25.3%), from €32,140 to €24,013
- Staff costs -€2,978
down €2,978 (-21.1%), from €14,130 to €11,152
- Taxes -€972
down €972 (-41.7%), from €2,330 to €1,358
- Financial charges +€666
up €666 (+33.8%), from €1,971 to €2,637
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 | €47,920 | €50,967 | +€3,047 | +6.4% |
| Fixed assets | 21/28 | €8,687 | €3,097 | -€5,590 | -64.3% |
| Tangible fixed assets | 22/27 | €8,687 | €3,097 | -€5,590 | -64.3% |
| Plant, machinery and equipment | 23 | €1,160 | €570 | -€590 | -50.9% |
| Furniture and vehicles | 24 | €7,527 | €2,527 | -€5,000 | -66.4% |
| Current assets | 29/58 | €39,233 | €47,870 | +€8,637 | +22.0% |
| Stocks and contracts in progress | 3 | €5,000 | €3,500 | -€1,500 | -30.0% |
| Stocks | 30/36 | €5,000 | €3,500 | -€1,500 | -30.0% |
| Amounts receivable within one year | 40/41 | €25,775 | €43,218 | +€17,442 | +67.7% |
| Trade receivables | 40 | €5,832 | €17,235 | +€11,403 | +196% |
| Other amounts receivable | 41 | €19,943 | €25,982 | +€6,039 | +30.3% |
| Cash at bank and in hand | 54/58 | €8,458 | €896 | -€7,562 | -89.4% |
| Deferred charges and accrued income | 490/1 | €0 | €256 | +€256 | |
| Total equity and liabilities | 10/49 | €47,920 | €50,967 | +€3,047 | +6.4% |
| Equity | 10/15 | €26,257 | €14,041 | -€12,217 | -46.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,257 | €9,041 | -€12,217 | -57.5% |
| Amounts payable | 17/49 | €21,663 | €36,926 | +€15,264 | +70.5% |
| Amounts payable within one year | 42/48 | €21,663 | €36,742 | +€15,080 | +69.6% |
| Trade debts | 44 | €11,860 | €14,770 | +€2,911 | +24.5% |
| Suppliers | 440/4 | €11,860 | €14,770 | +€2,911 | +24.5% |
| Taxes, remuneration and social security | 45 | €9,803 | €6,972 | -€2,831 | -28.9% |
| Taxes | 450/3 | €7,866 | €3,689 | -€4,177 | -53.1% |
| Remuneration and social security | 454/9 | €1,937 | €3,284 | +€1,346 | +69.5% |
| Other amounts payable | 47/48 | €0 | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €184 | +€184 | |
| Remuneration, social security and pensions | 62 | €14,130 | €11,152 | -€2,978 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,552 | €5,590 | +€38 | +0.7% |
| Other operating charges | 640/8 | €515 | €527 | +€12 | +2.4% |
| Gross operating margin | 9900 | €32,140 | €24,013 | -€8,127 | -25.3% |
| Operating profit (loss) | 9901 | €11,943 | €6,743 | -€5,199 | -43.5% |
| Financial income | 75/76B | €2 | €35 | +€33 | +1,650% |
| Recurring financial income | 75 | €2 | €35 | +€33 | +1,650% |
| Financial charges | 65/66B | €1,971 | €2,637 | +€666 | +33.8% |
| Recurring financial charges | 65 | €1,971 | €2,637 | +€666 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €9,973 | €4,141 | -€5,832 | -58.5% |
| Income taxes | 67/77 | €2,330 | €1,358 | -€972 | -41.7% |
| Profit (loss) for the period | 9904 | €7,643 | €2,783 | -€4,860 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,643 | €2,783 | -€4,860 | -63.6% |
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 21 October 2026 via checked.be.