LEMPEREUR JC: 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.
LEMPEREUR JC
Largest movements
- Cash +€1.1m
up €1.1m (+501%), from €219,122 to €1.3m
mainly Current investments (+€903,036) and Net result for the year (+€148,546)
- Current investments -€903,036
down €903,036 (-78.7%), from €1.1m to €244,748
- Receivables within one year -€22,435
down €22,435 (-56.0%), from €40,083 to €17,648
of which Trade receivables: -€28,328
- Reserves +€148,546
up €148,546 (+17.1%), from €870,288 to €1.0m
- Other debts +€19,380
up €19,380 (+5.6%), from €343,971 to €363,351
- Gross operating margin +€34,701
up €34,701 (+19.5%), from €178,010 to €212,711
- Financial income -€18,660
down €18,660 (-33.2%), from €56,153 to €37,494
- Financial charges +€7,664
up €7,664 (+31.9%), from €24,057 to €31,721
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 | €1,443,836 | €1,602,209 | +€158,373 | +11.0% |
| Fixed assets | 21/28 | €27,070 | €17,823 | -€9,247 | -34.2% |
| Intangible fixed assets | 21 | €2,398 | €1,302 | -€1,096 | -45.7% |
| Tangible fixed assets | 22/27 | €24,647 | €16,496 | -€8,151 | -33.1% |
| Plant, machinery and equipment | 23 | - | €1,123 | +€1,123 | |
| Furniture and vehicles | 24 | €23,917 | €14,936 | -€8,981 | -37.6% |
| Other tangible fixed assets | 26 | €730 | €437 | -€293 | -40.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,416,766 | €1,584,386 | +€167,619 | +11.8% |
| Amounts receivable within one year | 40/41 | €40,083 | €17,648 | -€22,435 | -56.0% |
| Trade receivables | 40 | €30,463 | €2,136 | -€28,328 | -93.0% |
| Other amounts receivable | 41 | €9,620 | €15,513 | +€5,893 | +61.3% |
| Current investments | 50/53 | €1,147,784 | €244,748 | -€903,036 | -78.7% |
| Cash at bank and in hand | 54/58 | €219,122 | €1,317,236 | +€1.1m | +501% |
| Deferred charges and accrued income | 490/1 | €9,777 | €4,753 | -€5,024 | -51.4% |
| Total equity and liabilities | 10/49 | €1,443,836 | €1,602,209 | +€158,373 | +11.0% |
| Equity | 10/15 | €1,076,787 | €1,225,333 | +€148,546 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €870,288 | €1,018,834 | +€148,546 | +17.1% |
| Distributable reserves | 133 | €870,288 | €1,018,834 | +€148,546 | +17.1% |
| Profit (loss) carried forward | 14 | €186,499 | €186,499 | = | 0.0% |
| Amounts payable | 17/49 | €367,049 | €376,876 | +€9,827 | +2.7% |
| Amounts payable within one year | 42/48 | €365,492 | €376,876 | +€11,384 | +3.1% |
| Trade debts | 44 | €6,946 | €6,205 | -€741 | -10.7% |
| Suppliers | 440/4 | €6,946 | €6,205 | -€741 | -10.7% |
| Taxes, remuneration and social security | 45 | €14,575 | €7,320 | -€7,255 | -49.8% |
| Taxes | 450/3 | €14,575 | €7,320 | -€7,255 | -49.8% |
| Other amounts payable | 47/48 | €343,971 | €363,351 | +€19,380 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,557 | - | -€1,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,432 | €10,651 | +€219 | +2.1% |
| Other operating charges | 640/8 | €631 | €416 | -€215 | -34.0% |
| Gross operating margin | 9900 | €178,010 | €212,711 | +€34,701 | +19.5% |
| Operating profit (loss) | 9901 | €166,947 | €201,644 | +€34,697 | +20.8% |
| Financial income | 75/76B | €56,153 | €37,494 | -€18,660 | -33.2% |
| Recurring financial income | 75 | €56,153 | €37,494 | -€18,660 | -33.2% |
| Financial charges | 65/66B | €24,057 | €31,721 | +€7,664 | +31.9% |
| Recurring financial charges | 65 | €24,057 | €31,721 | +€7,664 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €199,044 | €207,417 | +€8,373 | +4.2% |
| Income taxes | 67/77 | €57,029 | €58,871 | +€1,841 | +3.2% |
| Profit (loss) for the period | 9904 | €142,014 | €148,546 | +€6,532 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,014 | €148,546 | +€6,532 | +4.6% |
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 30 October 2026 via checked.be.