LEMOS: 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.
LEMOS
Largest movements
- Cash +€11,494
up €11,494 (+811.6%), from €1,416 to €12,910
mainly Depreciation (+€4,919) and Other debts (+€2,461)
- Tangible fixed assets -€4,919
down €4,919 (-3.1%), from €157,485 to €152,566
- Other debts +€2,461
up €2,461 (+1.6%), from €149,849 to €152,310
- Gross operating margin +€8,640
up €8,640 (+348.3%), from €2,481 to €11,121
- Financial charges +€1,869
up €1,869 (+141.4%), from €1,322 to €3,190
- Other operating charges +€204
up €204 (+7.9%), from €2,570 to €2,774
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 | €163,268 | €167,750 | +€4,482 | +2.7% |
| Fixed assets | 21/28 | €157,985 | €152,566 | -€5,419 | -3.4% |
| Tangible fixed assets | 22/27 | €157,485 | €152,566 | -€4,919 | -3.1% |
| Land and buildings | 22 | €157,485 | €152,566 | -€4,919 | -3.1% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €5,284 | €15,184 | +€9,901 | +187.4% |
| Stocks and contracts in progress | 3 | €1,975 | €1,104 | -€871 | -44.1% |
| Stocks | 30/36 | €1,975 | €1,104 | -€871 | -44.1% |
| Amounts receivable within one year | 40/41 | €1,201 | €897 | -€305 | -25.4% |
| Trade receivables | 40 | €880 | €818 | -€63 | -7.1% |
| Other amounts receivable | 41 | €321 | €79 | -€242 | -75.4% |
| Cash at bank and in hand | 54/58 | €1,416 | €12,910 | +€11,494 | +811.6% |
| Deferred charges and accrued income | 490/1 | €691 | €274 | -€418 | -60.4% |
| Total equity and liabilities | 10/49 | €163,268 | €167,750 | +€4,482 | +2.7% |
| Equity | 10/15 | €13,249 | €13,487 | +€238 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,720 | €35,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,360 | €2,360 | = | 0.0% |
| Distributable reserves | 133 | €31,500 | €31,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,070 | -€40,832 | +€238 | +0.6% |
| Amounts payable | 17/49 | €150,019 | €154,263 | +€4,244 | +2.8% |
| Amounts payable within one year | 42/48 | €150,019 | €154,263 | +€4,244 | +2.8% |
| Trade debts | 44 | €169 | €1,501 | +€1,331 | +785.8% |
| Suppliers | 440/4 | €169 | €1,501 | +€1,331 | +785.8% |
| Taxes, remuneration and social security | 45 | - | €452 | +€452 | |
| Taxes | 450/3 | - | €452 | +€452 | |
| Other amounts payable | 47/48 | €149,849 | €152,310 | +€2,461 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,919 | €4,919 | = | 0.0% |
| Other operating charges | 640/8 | €2,570 | €2,774 | +€204 | +7.9% |
| Gross operating margin | 9900 | €2,481 | €11,121 | +€8,640 | +348.3% |
| Operating profit (loss) | 9901 | -€5,008 | €3,428 | +€8,436 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,322 | €3,190 | +€1,869 | +141.4% |
| Recurring financial charges | 65 | €1,322 | €3,190 | +€1,869 | +141.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,330 | €238 | +€6,568 | |
| Profit (loss) for the period | 9904 | -€6,330 | €238 | +€6,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,330 | €238 | +€6,568 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.