LEMPEREUR & PARTNERS: 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 & PARTNERS
Largest movements
- Cash -€35,172
down €35,172 (-46.5%), from €75,608 to €40,436
mainly Investment in fixed assets (net) (-€50,276) and Net result for the year (-€16,632)
- Tangible fixed assets +€24,265
up €24,265 (+36.5%), from €66,562 to €90,827
of which Furniture and vehicles: +€36,846
- Receivables within one year -€7,054
down €7,054 (-50.0%), from €14,100 to €7,046
- Profit (loss) carried forward -€16,828
down €16,828 (-10.8%), from €155,254 to €138,426
- Gross operating margin +€10,237
up €10,237, from -€2,003 to €8,234
- Depreciation +€8,787
up €8,787 (+51.0%), from €17,225 to €26,012
- Taxes -€478
down €478 (-79.7%), from €600 to €122
- Other operating charges -€327
down €327 (-14.4%), from €2,274 to €1,947
- Financial income -€241
down €241 (-6.7%), from €3,586 to €3,346
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 | €266,181 | €247,941 | -€18,241 | -6.9% |
| Fixed assets | 21/28 | €66,562 | €90,827 | +€24,265 | +36.5% |
| Tangible fixed assets | 22/27 | €66,562 | €90,827 | +€24,265 | +36.5% |
| Land and buildings | 22 | €61,997 | €49,551 | -€12,445 | -20.1% |
| Plant, machinery and equipment | 23 | €3,517 | €2,385 | -€1,131 | -32.2% |
| Furniture and vehicles | 24 | €1,049 | €37,895 | +€36,846 | +3,512% |
| Other tangible fixed assets | 26 | - | €995 | +€995 | |
| Current assets | 29/58 | €199,619 | €157,114 | -€42,505 | -21.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,100 | €7,046 | -€7,054 | -50.0% |
| Other amounts receivable | 41 | €14,100 | €7,046 | -€7,054 | -50.0% |
| Cash at bank and in hand | 54/58 | €75,608 | €40,436 | -€35,172 | -46.5% |
| Deferred charges and accrued income | 490/1 | €9,910 | €9,631 | -€279 | -2.8% |
| Total equity and liabilities | 10/49 | €266,181 | €247,941 | -€18,241 | -6.9% |
| Equity | 10/15 | €261,967 | €245,140 | -€16,828 | -6.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €100,214 | €100,214 | = | 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% |
| Distributable reserves | 133 | €98,354 | €98,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,254 | €138,426 | -€16,828 | -10.8% |
| Amounts payable | 17/49 | €4,214 | €2,801 | -€1,413 | -33.5% |
| Amounts payable within one year | 42/48 | €2,714 | €1,249 | -€1,465 | -54.0% |
| Trade debts | 44 | €920 | €1,113 | +€193 | +21.0% |
| Suppliers | 440/4 | €920 | €1,113 | +€193 | +21.0% |
| Taxes, remuneration and social security | 45 | €1,794 | €136 | -€1,658 | -92.4% |
| Taxes | 450/3 | €1,794 | €136 | -€1,658 | -92.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,552 | +€52 | +3.5% |
| Non-recurring operating income | 76A | - | €19,292 | +€19,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,225 | €26,012 | +€8,787 | +51.0% |
| Other operating charges | 640/8 | €2,274 | €1,947 | -€327 | -14.4% |
| Gross operating margin | 9900 | -€2,003 | €8,234 | +€10,237 | |
| Operating profit (loss) | 9901 | -€21,502 | -€19,724 | +€1,778 | +8.3% |
| Financial income | 75/76B | €3,586 | €3,346 | -€241 | -6.7% |
| Recurring financial income | 75 | €3,586 | €3,346 | -€241 | -6.7% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,033 | -€16,510 | +€1,523 | +8.4% |
| Income taxes | 67/77 | €600 | €122 | -€478 | -79.7% |
| Profit (loss) for the period | 9904 | -€18,633 | -€16,632 | +€2,001 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,633 | -€16,632 | +€2,001 | +10.7% |
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 25 October 2026 via checked.be.