LEMOSA: 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.
LEMOSA
Largest movements
- Receivables within one year +€15,401
up €15,401 (+67.5%), from €22,813 to €38,214
of which Trade receivables: +€15,401
- Tangible fixed assets -€12,121
down €12,121 (-8.9%), from €136,355 to €124,234
of which Land and buildings: -€12,975
- Cash -€2,279
down €2,279 (-23.8%), from €9,570 to €7,291
mainly Receivables within one year (-€15,401) and Debts after one year (-€8,829)
- Debts after one year -€8,829
down €8,829 (-7.5%), from €117,395 to €108,565
- Tax, wage and social debts +€5,114
up €5,114 (+2,828%), from €181 to €5,295
of which Taxes: +€3,434
- Reserves +€3,917
up €3,917 (+23.9%), from €16,373 to €20,290
of which Distributable reserves: +€3,917
- Current portion of long-term debt +€3,610
up €3,610 (+32.3%), from €11,191 to €14,801
- Gross operating margin +€14,382
up €14,382 (+52.6%), from €27,355 to €41,737
- Taxes +€3,717
up €3,717 (+414%), from €898 to €4,615
- Other operating charges +€721
up €721 (+31.6%), from €2,278 to €2,998
- Depreciation +€702
up €702 (+3.7%), from €18,832 to €19,534
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 | €169,521 | €170,194 | +€673 | +0.4% |
| Fixed assets | 21/28 | €136,355 | €124,234 | -€12,121 | -8.9% |
| Tangible fixed assets | 22/27 | €136,355 | €124,234 | -€12,121 | -8.9% |
| Land and buildings | 22 | €122,852 | €109,877 | -€12,975 | -10.6% |
| Plant, machinery and equipment | 23 | €12,070 | €13,233 | +€1,164 | +9.6% |
| Furniture and vehicles | 24 | €1,434 | €1,124 | -€310 | -21.6% |
| Current assets | 29/58 | €33,166 | €45,960 | +€12,794 | +38.6% |
| Amounts receivable within one year | 40/41 | €22,813 | €38,214 | +€15,401 | +67.5% |
| Trade receivables | 40 | €22,711 | €38,113 | +€15,401 | +67.8% |
| Other amounts receivable | 41 | €102 | €102 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,570 | €7,291 | -€2,279 | -23.8% |
| Deferred charges and accrued income | 490/1 | €782 | €454 | -€328 | -41.9% |
| Total equity and liabilities | 10/49 | €169,521 | €170,194 | +€673 | +0.4% |
| Equity | 10/15 | €26,871 | €30,789 | +€3,917 | +14.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,373 | €20,290 | +€3,917 | +23.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €14,373 | €18,290 | +€3,917 | +27.3% |
| Profit (loss) carried forward | 14 | €498 | €498 | = | 0.0% |
| Amounts payable | 17/49 | €142,649 | €139,405 | -€3,244 | -2.3% |
| Amounts payable after more than one year | 17 | €117,395 | €108,565 | -€8,829 | -7.5% |
| Financial debts | 170/4 | €117,395 | €108,565 | -€8,829 | -7.5% |
| Amounts payable within one year | 42/48 | €25,255 | €30,840 | +€5,585 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €11,191 | €14,801 | +€3,610 | +32.3% |
| Trade debts | 44 | €2,491 | €929 | -€1,562 | -62.7% |
| Suppliers | 440/4 | €2,491 | €929 | -€1,562 | -62.7% |
| Taxes, remuneration and social security | 45 | €181 | €5,295 | +€5,114 | +2,828% |
| Taxes | 450/3 | €181 | €3,615 | +€3,434 | +1,899% |
| Remuneration and social security | 454/9 | €0 | €1,680 | +€1,680 | |
| Other amounts payable | 47/48 | €11,392 | €9,815 | -€1,577 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,832 | €19,534 | +€702 | +3.7% |
| Other operating charges | 640/8 | €2,278 | €2,998 | +€721 | +31.6% |
| Gross operating margin | 9900 | €27,355 | €41,737 | +€14,382 | +52.6% |
| Operating profit (loss) | 9901 | €6,245 | €19,205 | +€12,960 | +208% |
| Financial income | 75/76B | €121 | €18 | -€104 | -85.6% |
| Recurring financial income | 75 | €121 | €18 | -€104 | -85.6% |
| Financial charges | 65/66B | €4,970 | €4,807 | -€163 | -3.3% |
| Recurring financial charges | 65 | €4,970 | €4,807 | -€163 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €1,396 | €14,415 | +€13,019 | +932% |
| Income taxes | 67/77 | €898 | €4,615 | +€3,717 | +414% |
| Profit (loss) for the period | 9904 | €498 | €9,800 | +€9,302 | +1,867% |
| Profit (loss) for the period to be appropriated | 9905 | €498 | €9,800 | +€9,302 | +1,867% |
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 14 October 2026 via checked.be.