LEMPORTEAUBEL: 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.
LEMPORTEAUBEL
Largest movements
- Receivables within one year +€75,152
up €75,152 (+129%), from €58,466 to €133,618
of which Trade receivables: +€38,216
- Tangible fixed assets -€5,425
down €5,425 (-38.1%), from €14,250 to €8,826
- Cash +€4,520
up €4,520 (+451%), from €1,003 to €5,524
mainly Trade debts (+€62,134) and Net result for the year (+€11,458)
- Trade debts +€62,134
up €62,134 (+397%), from €15,637 to €77,771
- Reserves +€11,458
up €11,458 (+27.9%), from €41,046 to €52,504
- Debts after one year -€3,454
down €3,454 (-79.8%), from €4,329 to €874
- Other debts +€2,008
up €2,008 (+1,296%), from €155 to €2,163
- Tax, wage and social debts +€1,947
up €1,947 (+22.0%), from €8,866 to €10,813
of which Remuneration and social security: +€1,420
- Staff costs +€14,326
up €14,326 (+32.1%), from €44,677 to €59,003
- Taxes -€4,832
down €4,832 (-56.0%), from €8,632 to €3,799
- Other operating charges +€1,466
up €1,466 (+145%), from €1,009 to €2,475
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 | €73,720 | €149,547 | +€75,827 | +103% |
| Fixed assets | 21/28 | €14,250 | €8,826 | -€5,425 | -38.1% |
| Tangible fixed assets | 22/27 | €14,250 | €8,826 | -€5,425 | -38.1% |
| Plant, machinery and equipment | 23 | €14,250 | €8,826 | -€5,425 | -38.1% |
| Current assets | 29/58 | €59,469 | €140,721 | +€81,252 | +137% |
| Stocks and contracts in progress | 3 | - | €947 | +€947 | |
| Stocks | 30/36 | - | €947 | +€947 | |
| Amounts receivable within one year | 40/41 | €58,466 | €133,618 | +€75,152 | +129% |
| Trade receivables | 40 | €4,721 | €42,937 | +€38,216 | +809% |
| Other amounts receivable | 41 | €53,745 | €90,681 | +€36,936 | +68.7% |
| Cash at bank and in hand | 54/58 | €1,003 | €5,524 | +€4,520 | +451% |
| Deferred charges and accrued income | 490/1 | - | €633 | +€633 | |
| Total equity and liabilities | 10/49 | €73,720 | €149,547 | +€75,827 | +103% |
| Equity | 10/15 | €41,346 | €52,804 | +€11,458 | +27.7% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €41,046 | €52,504 | +€11,458 | +27.9% |
| Distributable reserves | 133 | €41,046 | €52,504 | +€11,458 | +27.9% |
| Amounts payable | 17/49 | €32,374 | €96,743 | +€64,369 | +199% |
| Amounts payable after more than one year | 17 | €4,329 | €874 | -€3,454 | -79.8% |
| Financial debts | 170/4 | €4,329 | €874 | -€3,454 | -79.8% |
| Amounts payable within one year | 42/48 | €28,045 | €95,869 | +€67,823 | +242% |
| Current portion of amounts payable after more than one year | 42 | €3,387 | €3,454 | +€67 | +2.0% |
| Financial debts | 43 | - | €1,667 | +€1,667 | |
| Credit institutions | 430/8 | - | €1,667 | +€1,667 | |
| Trade debts | 44 | €15,637 | €77,771 | +€62,134 | +397% |
| Suppliers | 440/4 | €15,637 | €77,771 | +€62,134 | +397% |
| Taxes, remuneration and social security | 45 | €8,866 | €10,813 | +€1,947 | +22.0% |
| Taxes | 450/3 | €8,632 | €9,159 | +€527 | +6.1% |
| Remuneration and social security | 454/9 | €234 | €1,655 | +€1,420 | +606% |
| Other amounts payable | 47/48 | €155 | €2,163 | +€2,008 | +1,296% |
| Remuneration, social security and pensions | 62 | €44,677 | €59,003 | +€14,326 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,680 | €8,539 | +€859 | +11.2% |
| Other operating charges | 640/8 | €1,009 | €2,475 | +€1,466 | +145% |
| Gross operating margin | 9900 | €86,873 | €86,788 | -€85 | -0.1% |
| Operating profit (loss) | 9901 | €33,506 | €16,770 | -€16,736 | -49.9% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €1,526 | €1,621 | +€96 | +6.3% |
| Recurring financial charges | 65 | €1,526 | €1,621 | +€96 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €31,981 | €15,258 | -€16,723 | -52.3% |
| Income taxes | 67/77 | €8,632 | €3,799 | -€4,832 | -56.0% |
| Profit (loss) for the period | 9904 | €23,349 | €11,458 | -€11,891 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,349 | €11,458 | -€11,891 | -50.9% |
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 20 October 2026 via checked.be.