LEMRACOM: 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.
LEMRACOM
Largest movements
- Receivables within one year +€320,134
new in 2025: €320,134
of which Other amounts receivable: +€274,009
- Receivables after one year -€274,009
no longer reported in 2025 (was €274,009)
- Deferred charges and accrued income -€11,665
down €11,665 (-62.3%), from €18,730 to €7,064
- Other debts +€31,204
up €31,204 (+247%), from €12,625 to €43,829
- Debts after one year -€25,838
down €25,838 (-22.1%), from €117,148 to €91,310
- Reserves +€25,000
up €25,000 (+6.8%), from €369,860 to €394,860
of which Distributable reserves: +€26,860
- Tax, wage and social debts -€7,246
down €7,246 (-41.3%), from €17,562 to €10,316
of which Taxes: -€9,876
- Gross operating margin +€36,018
up €36,018 (+146%), from €24,719 to €60,736
- Taxes +€16,675
up €16,675 (+1,476%), from €1,130 to €17,804
- Depreciation -€4,909
down €4,909 (-74.2%), from €6,618 to €1,709
- Other operating charges +€1,301
up €1,301 (+85.0%), from €1,531 to €2,832
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 | €573,495 | €606,175 | +€32,681 | +5.7% |
| Fixed assets | 21/28 | €266,058 | €268,952 | +€2,895 | +1.1% |
| Tangible fixed assets | 22/27 | €266,058 | €268,952 | +€2,895 | +1.1% |
| Land and buildings | 22 | €263,919 | €267,234 | +€3,315 | +1.3% |
| Plant, machinery and equipment | 23 | €950 | €649 | -€301 | -31.7% |
| Furniture and vehicles | 24 | €1,188 | €1,069 | -€120 | -10.1% |
| Current assets | 29/58 | €307,437 | €337,223 | +€29,786 | +9.7% |
| Amounts receivable after more than one year | 29 | €274,009 | - | -€274,009 | |
| Other amounts receivable | 291 | €274,009 | - | -€274,009 | |
| Amounts receivable within one year | 40/41 | - | €320,134 | +€320,134 | |
| Trade receivables | 40 | - | €46,125 | +€46,125 | |
| Other amounts receivable | 41 | - | €274,009 | +€274,009 | |
| Cash at bank and in hand | 54/58 | €14,699 | €10,024 | -€4,674 | -31.8% |
| Deferred charges and accrued income | 490/1 | €18,730 | €7,064 | -€11,665 | -62.3% |
| Total equity and liabilities | 10/49 | €573,495 | €606,175 | +€32,681 | +5.7% |
| Equity | 10/15 | €396,565 | €426,318 | +€29,754 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €369,860 | €394,860 | +€25,000 | +6.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €368,000 | €394,860 | +€26,860 | +7.3% |
| Profit (loss) carried forward | 14 | €8,105 | €12,858 | +€4,754 | +58.7% |
| Amounts payable | 17/49 | €176,930 | €179,857 | +€2,927 | +1.7% |
| Amounts payable after more than one year | 17 | €117,148 | €91,310 | -€25,838 | -22.1% |
| Financial debts | 170/4 | €117,148 | €91,310 | -€25,838 | -22.1% |
| Amounts payable within one year | 42/48 | €56,978 | €85,742 | +€28,763 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €24,846 | €25,838 | +€992 | +4.0% |
| Trade debts | 44 | €1,946 | €5,759 | +€3,813 | +196% |
| Suppliers | 440/4 | €1,946 | €5,759 | +€3,813 | +196% |
| Taxes, remuneration and social security | 45 | €17,562 | €10,316 | -€7,246 | -41.3% |
| Taxes | 450/3 | €17,562 | €7,685 | -€9,876 | -56.2% |
| Remuneration and social security | 454/9 | - | €2,630 | +€2,630 | |
| Other amounts payable | 47/48 | €12,625 | €43,829 | +€31,204 | +247% |
| Accrued charges and deferred income | 492/3 | €2,805 | €2,806 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,618 | €1,709 | -€4,909 | -74.2% |
| Other operating charges | 640/8 | €1,531 | €2,832 | +€1,301 | +85.0% |
| Gross operating margin | 9900 | €24,719 | €60,736 | +€36,018 | +146% |
| Operating profit (loss) | 9901 | €16,570 | €56,195 | +€39,625 | +239% |
| Financial income | 75/76B | €12 | €30 | +€18 | +153% |
| Recurring financial income | 75 | €12 | €30 | +€18 | +153% |
| Financial charges | 65/66B | €9,131 | €8,667 | -€464 | -5.1% |
| Recurring financial charges | 65 | €9,131 | €8,667 | -€464 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €7,451 | €47,558 | +€40,107 | +538% |
| Income taxes | 67/77 | €1,130 | €17,804 | +€16,675 | +1,476% |
| Profit (loss) for the period | 9904 | €6,321 | €29,754 | +€23,433 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €6,321 | €29,754 | +€23,433 | +371% |
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 24 October 2026 via checked.be.