LEMOINE MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€30,782
down €30,782 (-5.3%), from €583,831 to €553,050
of which Land and buildings: -€23,390
- Receivables within one year -€28,750
down €28,750 (-28.3%), from €101,623 to €72,873
of which Other amounts receivable: -€30,250
- Debts after one year -€33,090
down €33,090 (-8.1%), from €409,050 to €375,960
- Tax, wage and social debts -€15,500
down €15,500 (-97.3%), from €15,938 to €438
- Other debts -€12,000
down €12,000 (-46.7%), from €25,689 to €13,689
- Gross operating margin -€95,206
down €95,206 (-63.7%), from €149,559 to €54,353
- Taxes -€27,011
down €27,011 (-88.9%), from €30,377 to €3,366
- Depreciation +€10,660
up €10,660 (+32.8%), from €32,545 to €43,205
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 | €697,338 | €632,164 | -€65,175 | -9.3% |
| Fixed assets | 21/28 | €583,831 | €553,050 | -€30,782 | -5.3% |
| Tangible fixed assets | 22/27 | €583,831 | €553,050 | -€30,782 | -5.3% |
| Land and buildings | 22 | €507,497 | €484,107 | -€23,390 | -4.6% |
| Plant, machinery and equipment | 23 | €22,442 | €24,444 | +€2,002 | +8.9% |
| Furniture and vehicles | 24 | €53,893 | €44,499 | -€9,394 | -17.4% |
| Current assets | 29/58 | €113,507 | €79,114 | -€34,393 | -30.3% |
| Amounts receivable within one year | 40/41 | €101,623 | €72,873 | -€28,750 | -28.3% |
| Trade receivables | 40 | €25,900 | €27,400 | +€1,500 | +5.8% |
| Other amounts receivable | 41 | €75,723 | €45,473 | -€30,250 | -39.9% |
| Cash at bank and in hand | 54/58 | €11,884 | €6,241 | -€5,642 | -47.5% |
| Total equity and liabilities | 10/49 | €697,338 | €632,164 | -€65,175 | -9.3% |
| Equity | 10/15 | €210,698 | €208,437 | -€2,260 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,000 | €101,000 | = | 0.0% |
| Distributable reserves | 133 | €101,000 | €101,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,098 | €88,837 | -€2,260 | -2.5% |
| Amounts payable | 17/49 | €486,641 | €423,726 | -€62,914 | -12.9% |
| Amounts payable after more than one year | 17 | €409,050 | €375,960 | -€33,090 | -8.1% |
| Financial debts | 170/4 | €409,050 | €375,960 | -€33,090 | -8.1% |
| Amounts payable within one year | 42/48 | €77,591 | €47,766 | -€29,824 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €32,588 | €33,090 | +€502 | +1.5% |
| Trade debts | 44 | €3,376 | €549 | -€2,827 | -83.7% |
| Suppliers | 440/4 | €3,376 | €549 | -€2,827 | -83.7% |
| Taxes, remuneration and social security | 45 | €15,938 | €438 | -€15,500 | -97.3% |
| Taxes | 450/3 | €15,938 | €438 | -€15,500 | -97.3% |
| Other amounts payable | 47/48 | €25,689 | €13,689 | -€12,000 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,545 | €43,205 | +€10,660 | +32.8% |
| Other operating charges | 640/8 | €4,602 | €4,048 | -€554 | -12.0% |
| Gross operating margin | 9900 | €149,559 | €54,353 | -€95,206 | -63.7% |
| Operating profit (loss) | 9901 | €112,411 | €7,100 | -€105,312 | -93.7% |
| Financial income | 75/76B | €21 | €130 | +€109 | +508% |
| Recurring financial income | 75 | €21 | €130 | +€109 | +508% |
| Financial charges | 65/66B | €6,050 | €6,124 | +€74 | +1.2% |
| Recurring financial charges | 65 | €6,050 | €6,124 | +€74 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €106,383 | €1,106 | -€105,277 | -99.0% |
| Income taxes | 67/77 | €30,377 | €3,366 | -€27,011 | -88.9% |
| Profit (loss) for the period | 9904 | €76,006 | -€2,260 | -€78,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,006 | -€2,260 | -€78,266 |
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 26 October 2026 via checked.be.