LEMONI14: 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.
LEMONI14
Largest movements
- Tangible fixed assets -€8,055
down €8,055 (-11.8%), from €68,162 to €60,107
of which Other tangible fixed assets: -€7,271
- Stocks and contracts -€6,800
down €6,800 (-8.9%), from €76,457 to €69,657
- Cash +€3,002
up €3,002 (+2.4%), from €125,553 to €128,556
mainly Other debts (+€91,923) and Net result for the year (+€70,432)
- Other debts +€91,923
up €91,923 (+21203.8%), from €434 to €92,356
- Reserves -€72,785
down €72,785 (-50.8%), from €143,217 to €70,432
- Debts after one year -€39,300
no longer reported in 2025 (was €39,300)
- Accrued charges and deferred income +€12,963
up €12,963 (+55.1%), from €23,522 to €36,485
- Trade debts -€5,615
down €5,615 (-39.8%), from €14,107 to €8,491
- Gross operating margin +€13,979
up €13,979 (+12.5%), from €112,089 to €126,067
- Staff costs +€9,038
up €9,038 (+53.6%), from €16,853 to €25,891
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 | €271,542 | €261,813 | -€9,728 | -3.6% |
| Fixed assets | 21/28 | €68,162 | €60,107 | -€8,055 | -11.8% |
| Tangible fixed assets | 22/27 | €68,162 | €60,107 | -€8,055 | -11.8% |
| Plant, machinery and equipment | 23 | €142 | - | -€142 | |
| Furniture and vehicles | 24 | €2,431 | €1,790 | -€642 | -26.4% |
| Other tangible fixed assets | 26 | €65,589 | €58,318 | -€7,271 | -11.1% |
| Current assets | 29/58 | €203,380 | €201,706 | -€1,674 | -0.8% |
| Stocks and contracts in progress | 3 | €76,457 | €69,657 | -€6,800 | -8.9% |
| Stocks | 30/36 | €76,457 | €69,657 | -€6,800 | -8.9% |
| Amounts receivable within one year | 40/41 | €79 | €1,757 | +€1,678 | +2117.9% |
| Trade receivables | 40 | €79 | €116 | +€37 | +46.1% |
| Other amounts receivable | 41 | - | €1,642 | +€1,642 | |
| Cash at bank and in hand | 54/58 | €125,553 | €128,556 | +€3,002 | +2.4% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,736 | +€446 | +34.6% |
| Total equity and liabilities | 10/49 | €271,542 | €261,813 | -€9,728 | -3.6% |
| Equity | 10/15 | €148,217 | €75,432 | -€72,785 | -49.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,217 | €70,432 | -€72,785 | -50.8% |
| Distributable reserves | 133 | €143,217 | €70,432 | -€72,785 | -50.8% |
| Amounts payable | 17/49 | €123,325 | €186,381 | +€63,056 | +51.1% |
| Amounts payable after more than one year | 17 | €39,300 | - | -€39,300 | |
| Other amounts payable | 178/9 | €39,300 | - | -€39,300 | |
| Amounts payable within one year | 42/48 | €60,503 | €149,896 | +€89,393 | +147.7% |
| Financial debts | 43 | - | €556 | +€556 | |
| Credit institutions | 430/8 | - | €556 | +€556 | |
| Trade debts | 44 | €14,107 | €8,491 | -€5,615 | -39.8% |
| Suppliers | 440/4 | €14,107 | €8,491 | -€5,615 | -39.8% |
| Taxes, remuneration and social security | 45 | €45,963 | €48,493 | +€2,529 | +5.5% |
| Taxes | 450/3 | €41,531 | €38,924 | -€2,607 | -6.3% |
| Remuneration and social security | 454/9 | €4,432 | €9,568 | +€5,136 | +115.9% |
| Other amounts payable | 47/48 | €434 | €92,356 | +€91,923 | +21203.8% |
| Accrued charges and deferred income | 492/3 | €23,522 | €36,485 | +€12,963 | +55.1% |
| Remuneration, social security and pensions | 62 | €16,853 | €25,891 | +€9,038 | +53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,814 | €9,160 | +€346 | +3.9% |
| Other operating charges | 640/8 | €655 | €595 | -€61 | -9.2% |
| Gross operating margin | 9900 | €112,089 | €126,067 | +€13,979 | +12.5% |
| Operating profit (loss) | 9901 | €85,766 | €90,422 | +€4,655 | +5.4% |
| Financial income | 75/76B | €1,143 | €879 | -€265 | -23.2% |
| Recurring financial income | 75 | €1,143 | €879 | -€265 | -23.2% |
| Financial charges | 65/66B | €1,948 | €2,510 | +€562 | +28.9% |
| Recurring financial charges | 65 | €1,948 | €2,510 | +€562 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €84,962 | €88,791 | +€3,828 | +4.5% |
| Income taxes | 67/77 | €17,123 | €18,358 | +€1,235 | +7.2% |
| Profit (loss) for the period | 9904 | €67,839 | €70,432 | +€2,593 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,839 | €70,432 | +€2,593 | +3.8% |
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 10 October 2026 via checked.be.