LEMPERTZ 1798: 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.
What changed
LEMPERTZ 1798
NACE 82.300, Organisation of conventions and trade shows
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€30,536
2023 · -€297,035+€266,499
Equity
€1.0m
2023 · €975,286+€46,157
Cash
€75,635
2023 · €53,212+€22,423
Balance sheet total
€3.2m
2023 · €3.9m-€711,619
Largest movements
Assets
- Receivables within one year -€619,014
down €619,014 (-88.9%), from €696,632 to €77,619
of which Trade receivables: -€605,061
- Tangible fixed assets -€125,184
down €125,184 (-4.1%), from €3.1m to €3.0m
of which Land and buildings: -€115,274
Equity and liabilities
- Accrued charges and deferred income -€567,915
down €567,915 (-84.8%), from €669,491 to €101,576
- Provisions -€92,836
no longer reported in 2024 (was €92,836)
- Trade debts -€78,944
down €78,944 (-36.1%), from €218,633 to €139,689
- Investment grants +€76,693
up €76,693 (+27.5%), from €278,509 to €355,202
Income statement
- Gross operating margin +€145,137
up €145,137 (+40.7%), from €356,532 to €501,669
- Write-downs -€91,400
no longer reported in 2024 (was €91,400)
- Staff costs -€21,933
down €21,933 (-5.4%), from €407,532 to €385,599
- Financial charges -€11,104
down €11,104 (-34.7%), from €31,997 to €20,893
From the 2023 result to the 2024 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.
Result 2023
-€297,035
Gross operating margin
+€145,137
Staff costs
+€21,933
Depreciation
-€2,116
Write-downs
+€91,400
Other operating charges
-€177
Financial income
+€3,255
Financial charges
+€11,104
Deferred taxes and other
-€4,036
Result 2024
-€30,536
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€43,653
Investment
-€10,618
Financing
+€76,693
Cash 2023
€53,212
From operations (derived)
-€43,653
Net result for the year
-€30,536
Depreciation
+€135,802
Receivables within one year
+€619,014
Deferred charges and accrued income
-€10,156
Provisions
-€92,836
Trade debts
-€78,944
Tax, wage and social debts
-€18,082
Accrued charges and deferred income
-€567,915
Investment (derived)
-€10,618
Investment in fixed assets (net)
-€10,618
Financing
+€76,693
Contributions, distributions and other
+€76,693
Cash 2024
€75,635
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,892,498 | €3,180,879 | -€711,619 | -18.3% |
| Fixed assets | 21/28 | €3,088,823 | €2,963,640 | -€125,184 | -4.1% |
| Tangible fixed assets | 22/27 | €3,088,551 | €2,963,367 | -€125,184 | -4.1% |
| Land and buildings | 22 | €3,073,869 | €2,958,595 | -€115,274 | -3.8% |
| Plant, machinery and equipment | 23 | €2,769 | €3,371 | +€602 | +21.7% |
| Furniture and vehicles | 24 | €1,802 | €1,402 | -€400 | -22.2% |
| Assets under construction and advance payments | 27 | €10,111 | - | -€10,111 | |
| Financial fixed assets | 28 | €272 | €272 | = | 0.0% |
| Current assets | 29/58 | €803,674 | €217,239 | -€586,435 | -73.0% |
| Stocks and contracts in progress | 3 | €22,825 | €22,825 | = | 0.0% |
| Stocks | 30/36 | €22,825 | €22,825 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €696,632 | €77,619 | -€619,014 | -88.9% |
| Trade receivables | 40 | €672,381 | €67,320 | -€605,061 | -90.0% |
| Other amounts receivable | 41 | €24,251 | €10,299 | -€13,952 | -57.5% |
| Cash at bank and in hand | 54/58 | €53,212 | €75,635 | +€22,423 | +42.1% |
| Deferred charges and accrued income | 490/1 | €31,005 | €41,160 | +€10,156 | +32.8% |
| Total equity and liabilities | 10/49 | €3,892,498 | €3,180,879 | -€711,619 | -18.3% |
| Equity | 10/15 | €975,286 | €1,021,444 | +€46,157 | +4.7% |
| Contributions | 10/11 | €562,000 | €562,000 | = | 0.0% |
| Capital | 10 | €562,000 | €562,000 | = | 0.0% |
| Issued capital | 100 | €562,000 | €562,000 | = | 0.0% |
| Reserves | 13 | €47,441 | €47,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47,441 | €47,441 | = | 0.0% |
| Legal reserve | 130 | €47,441 | €47,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,336 | €56,800 | -€30,536 | -35.0% |
| Investment grants | 15 | €278,509 | €355,202 | +€76,693 | +27.5% |
| Provisions and deferred taxes | 16 | €92,836 | - | -€92,836 | |
| Deferred taxes | 168 | €92,836 | - | -€92,836 | |
| Amounts payable | 17/49 | €2,824,375 | €2,159,435 | -€664,940 | -23.5% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,054,884 | €1,957,859 | -€97,025 | -4.7% |
| Trade debts | 44 | €218,633 | €139,689 | -€78,944 | -36.1% |
| Suppliers | 440/4 | €218,633 | €139,689 | -€78,944 | -36.1% |
| Taxes, remuneration and social security | 45 | €48,116 | €30,035 | -€18,082 | -37.6% |
| Taxes | 450/3 | - | €1,469 | +€1,469 | |
| Remuneration and social security | 454/9 | €48,116 | €28,566 | -€19,551 | -40.6% |
| Other amounts payable | 47/48 | €1,788,135 | €1,788,135 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €669,491 | €101,576 | -€567,915 | -84.8% |
| Remuneration, social security and pensions | 62 | €407,532 | €385,599 | -€21,933 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,685 | €135,802 | +€2,116 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €91,400 | - | -€91,400 | |
| Other operating charges | 640/8 | €6,166 | €6,343 | +€177 | +2.9% |
| Gross operating margin | 9900 | €356,532 | €501,669 | +€145,137 | +40.7% |
| Operating profit (loss) | 9901 | -€282,251 | -€26,075 | +€256,176 | +90.8% |
| Financial income | 75/76B | €13,178 | €16,432 | +€3,255 | +24.7% |
| Recurring financial income | 75 | €13,178 | €16,432 | +€3,255 | +24.7% |
| Financial charges | 65/66B | €31,997 | €20,893 | -€11,104 | -34.7% |
| Recurring financial charges | 65 | €31,997 | €20,893 | -€11,104 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€301,071 | -€30,536 | +€270,535 | +89.9% |
| Transfer from deferred taxes | 780 | €4,036 | - | -€4,036 | |
| Profit (loss) for the period | 9904 | -€297,035 | -€30,536 | +€266,499 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€297,035 | -€30,536 | +€266,499 | +89.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.