Lemonah: what changed
What changed
Lemonah
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
-€45,026
2023 · -€36,433-€8,593
Equity
-€51,229
2023 · -€6,203-€45,026
Cash
€0
2023 · €3,143-€3,143
Balance sheet total
€46,174
2023 · €62,556-€16,382
Largest movements
Assets
- Tangible fixed assets -€11,382
down €11,382 (-24.4%), from €46,590 to €35,208
- Cash -€3,143
down €3,143 (-100%), from €3,143 to €0
mainly Net result for the year (-€45,026) and Debts after one year (-€10,180)
- Receivables within one year -€1,991
down €1,991 (-16.5%), from €12,032 to €10,041
Equity and liabilities
- Profit (loss) carried forward -€45,026
down €45,026 (-104%), from -€43,198 to -€88,224
- Other debts +€41,230
up €41,230 (+239%), from €17,223 to €58,452
- Debts after one year -€10,180
down €10,180 (-29.4%), from €34,654 to €24,473
- Trade debts -€2,936
down €2,936 (-49.3%), from €5,958 to €3,022
- Short-term financial debts +€974
new in 2024: €974
Income statement
- Gross operating margin -€6,192
down €6,192 (-26.5%), from -€23,363 to -€29,556
- Other operating charges +€1,334
up €1,334 (+186%), from €716 to €2,050
- Depreciation +€1,060
up €1,060 (+10.3%), from €10,322 to €11,382
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€36,433
Gross operating margin
-€6,192
Depreciation
-€1,060
Other operating charges
-€1,334
Financial income
-€38
Financial charges
+€40
Taxes
-€8
Result 2024
-€45,026
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,658
Investment
€0
Financing
-€8,801
Cash 2023
€3,143
From operations (derived)
+€5,658
Net result for the year
-€45,026
Depreciation
+€11,382
Receivables within one year
+€1,991
Deferred charges and accrued income
-€135
Trade debts
-€2,936
Tax, wage and social debts
-€879
Other debts
+€41,230
Accrued charges and deferred income
+€30
Financing
-€8,801
Debts after one year
-€10,180
Current portion of long-term debt
+€405
Short-term financial debts
+€974
Cash 2024
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,556 | €46,174 | -€16,382 | -26.2% |
| Fixed assets | 21/28 | €46,590 | €35,208 | -€11,382 | -24.4% |
| Tangible fixed assets | 22/27 | €46,590 | €35,208 | -€11,382 | -24.4% |
| Furniture and vehicles | 24 | €46,590 | €35,208 | -€11,382 | -24.4% |
| Current assets | 29/58 | €15,966 | €10,966 | -€5,000 | -31.3% |
| Amounts receivable within one year | 40/41 | €12,032 | €10,041 | -€1,991 | -16.5% |
| Other amounts receivable | 41 | €12,032 | €10,041 | -€1,991 | -16.5% |
| Cash at bank and in hand | 54/58 | €3,143 | €0 | -€3,143 | -100% |
| Deferred charges and accrued income | 490/1 | €791 | €925 | +€135 | +17.0% |
| Total equity and liabilities | 10/49 | €62,556 | €46,174 | -€16,382 | -26.2% |
| Equity | 10/15 | -€6,203 | -€51,229 | -€45,026 | -726% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €18,445 | €18,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €532 | €532 | = | 0.0% |
| Reserves not available under the articles | 1311 | €532 | €532 | = | 0.0% |
| Distributable reserves | 133 | €17,913 | €17,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,198 | -€88,224 | -€45,026 | -104% |
| Amounts payable | 17/49 | €68,759 | €97,403 | +€28,644 | +41.7% |
| Amounts payable after more than one year | 17 | €34,654 | €24,473 | -€10,180 | -29.4% |
| Financial debts | 170/4 | €34,654 | €24,473 | -€10,180 | -29.4% |
| Amounts payable within one year | 42/48 | €34,106 | €72,899 | +€38,793 | +114% |
| Current portion of amounts payable after more than one year | 42 | €9,775 | €10,180 | +€405 | +4.1% |
| Financial debts | 43 | - | €974 | +€974 | |
| Credit institutions | 430/8 | - | €974 | +€974 | |
| Trade debts | 44 | €5,958 | €3,022 | -€2,936 | -49.3% |
| Suppliers | 440/4 | €5,958 | €3,022 | -€2,936 | -49.3% |
| Taxes, remuneration and social security | 45 | €1,150 | €271 | -€879 | -76.4% |
| Taxes | 450/3 | €1,150 | €271 | -€879 | -76.4% |
| Other amounts payable | 47/48 | €17,223 | €58,452 | +€41,230 | +239% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Non-recurring operating income | 76A | €15,158 | €0 | -€15,158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,322 | €11,382 | +€1,060 | +10.3% |
| Other operating charges | 640/8 | €716 | €2,050 | +€1,334 | +186% |
| Gross operating margin | 9900 | -€23,363 | -€29,556 | -€6,192 | -26.5% |
| Operating profit (loss) | 9901 | -€34,402 | -€42,989 | -€8,587 | -25.0% |
| Financial income | 75/76B | €38 | €0 | -€38 | -100% |
| Recurring financial income | 75 | €38 | €0 | -€38 | -100% |
| Financial charges | 65/66B | €1,938 | €1,898 | -€40 | -2.1% |
| Recurring financial charges | 65 | €1,938 | €1,898 | -€40 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,301 | -€44,886 | -€8,585 | -23.6% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€36,433 | -€45,026 | -€8,593 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,433 | -€45,026 | -€8,593 | -23.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.