Lempat: 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.
Lempat
Largest movements
- Tangible fixed assets +€412,367
up €412,367 (+32.2%), from €1.3m to €1.7m
- Receivables within one year +€46,915
up €46,915 (+8.3%), from €568,043 to €614,958
of which Other amounts receivable: +€46,915
- Debts after one year +€415,010
up €415,010 (+48.7%), from €852,844 to €1.3m
- Profit (loss) carried forward +€116,777
up €116,777 (+28.5%), from €410,010 to €526,787
- Reserves -€89,333
down €89,333 (-15.2%), from €589,185 to €499,852
of which Tax-exempt reserves: -€89,333
- Other debts -€75,762
down €75,762 (-100%), from €75,762 to €0
- Current portion of long-term debt +€71,995
up €71,995 (+143%), from €50,221 to €122,216
- Gross operating margin +€164,371
up €164,371 (+349%), from €47,160 to €211,532
- Taxes +€37,742
up €37,742 (+3,188%), from €1,184 to €38,926
- Financial charges +€5,502
up €5,502 (+36.6%), from €15,026 to €20,528
- Depreciation +€3,127
up €3,127 (+2.3%), from €133,123 to €136,249
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 | €2,288,548 | €2,738,919 | +€450,371 | +19.7% |
| Fixed assets | 21/28 | €1,686,681 | €2,099,047 | +€412,367 | +24.4% |
| Tangible fixed assets | 22/27 | €1,282,288 | €1,694,654 | +€412,367 | +32.2% |
| Leasing and similar rights | 25 | €1,282,288 | €1,694,654 | +€412,367 | +32.2% |
| Financial fixed assets | 28 | €404,393 | €404,393 | = | 0.0% |
| Current assets | 29/58 | €601,867 | €639,872 | +€38,005 | +6.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €568,043 | €614,958 | +€46,915 | +8.3% |
| Trade receivables | 40 | €81,312 | €81,312 | = | 0.0% |
| Other amounts receivable | 41 | €486,731 | €533,646 | +€46,915 | +9.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €33,345 | €22,752 | -€10,593 | -31.8% |
| Deferred charges and accrued income | 490/1 | €480 | €2,163 | +€1,683 | +351% |
| Total equity and liabilities | 10/49 | €2,288,548 | €2,738,919 | +€450,371 | +19.7% |
| Equity | 10/15 | €1,149,196 | €1,176,639 | +€27,443 | +2.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €589,185 | €499,852 | -€89,333 | -15.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €431,448 | €342,115 | -€89,333 | -20.7% |
| Distributable reserves | 133 | €157,737 | €157,737 | = | 0.0% |
| Profit (loss) carried forward | 14 | €410,010 | €526,787 | +€116,777 | +28.5% |
| Provisions and deferred taxes | 16 | €143,816 | €114,038 | -€29,778 | -20.7% |
| Deferred taxes | 168 | €143,816 | €114,038 | -€29,778 | -20.7% |
| Amounts payable | 17/49 | €995,536 | €1,448,242 | +€452,706 | +45.5% |
| Amounts payable after more than one year | 17 | €852,844 | €1,267,854 | +€415,010 | +48.7% |
| Financial debts | 170/4 | €852,844 | €1,267,854 | +€415,010 | +48.7% |
| Amounts payable within one year | 42/48 | €142,692 | €156,498 | +€13,806 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €50,221 | €122,216 | +€71,995 | +143% |
| Trade debts | 44 | €15,526 | €33,098 | +€17,572 | +113% |
| Suppliers | 440/4 | €15,526 | €33,098 | +€17,572 | +113% |
| Taxes, remuneration and social security | 45 | €1,184 | €1,184 | = | 0.0% |
| Taxes | 450/3 | €1,184 | €1,184 | = | 0.0% |
| Other amounts payable | 47/48 | €75,762 | €0 | -€75,762 | -100% |
| Accrued charges and deferred income | 492/3 | - | €23,891 | +€23,891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,123 | €136,249 | +€3,127 | +2.3% |
| Other operating charges | 640/8 | €14,240 | €15,546 | +€1,306 | +9.2% |
| Non-recurring operating charges | 66A | - | €2,618 | +€2,618 | |
| Gross operating margin | 9900 | €47,160 | €211,532 | +€164,371 | +349% |
| Operating profit (loss) | 9901 | -€100,202 | €57,119 | +€157,321 | |
| Financial income | 75/76B | €460 | €0 | -€460 | -100.0% |
| Recurring financial income | 75 | €460 | €0 | -€460 | -100.0% |
| Financial charges | 65/66B | €15,026 | €20,528 | +€5,502 | +36.6% |
| Recurring financial charges | 65 | €15,026 | €20,528 | +€5,502 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | -€114,767 | €36,591 | +€151,358 | |
| Transfer from deferred taxes | 780 | €29,778 | €29,778 | = | 0.0% |
| Income taxes | 67/77 | €1,184 | €38,926 | +€37,742 | +3,188% |
| Profit (loss) for the period | 9904 | -€86,173 | €27,443 | +€113,616 | |
| Transfer from tax-exempt reserves | 789 | €89,333 | €89,333 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,160 | €116,777 | +€113,616 | +3,595% |
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 22 October 2026 via checked.be.