LEMRIJKE: what changed
Two fiscal 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.
LEMRIJKE
Largest movements
- Receivables within one year +€298,763
up €298,763 (+95.0%), from €314,496 to €613,260
of which Other amounts receivable: +€300,000
- Cash +€59,141
up €59,141 (+121.5%), from €48,687 to €107,828
- Tangible fixed assets -€43,884
down €43,884 (-5.7%), from €771,053 to €727,169
- Profit (loss) carried forward +€228,240
up €228,240 (+213.8%), from €106,771 to €335,011
- Tax, wage and social debts +€48,419
up €48,419 (+121.4%), from €39,870 to €88,290
- Other debts +€26,286
new in 2024: €26,286
- Gross operating margin +€103,187
up €103,187, from -€1,887 to €101,300
- Taxes +€26,507
up €26,507 (+5684.9%), from €466 to €26,974
- Financial income -€6,138
no longer reported in 2024 (was €6,138)
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,134,236 | €1,448,256 | +€314,020 | +27.7% |
| Fixed assets | 21/28 | €771,053 | €727,169 | -€43,884 | -5.7% |
| Tangible fixed assets | 22/27 | €771,053 | €727,169 | -€43,884 | -5.7% |
| Land and buildings | 22 | €771,053 | €727,169 | -€43,884 | -5.7% |
| Current assets | 29/58 | €363,183 | €721,088 | +€357,904 | +98.5% |
| Amounts receivable within one year | 40/41 | €314,496 | €613,260 | +€298,763 | +95.0% |
| Trade receivables | 40 | €1,237 | - | -€1,237 | |
| Other amounts receivable | 41 | €313,260 | €613,260 | +€300,000 | +95.8% |
| Cash at bank and in hand | 54/58 | €48,687 | €107,828 | +€59,141 | +121.5% |
| Total equity and liabilities | 10/49 | €1,134,236 | €1,448,256 | +€314,020 | +27.7% |
| Equity | 10/15 | €1,089,962 | €1,330,215 | +€240,253 | +22.0% |
| Contributions | 10/11 | €934,063 | €934,063 | = | 0.0% |
| Capital | 10 | €934,063 | €934,063 | = | 0.0% |
| Issued capital | 100 | €934,063 | €934,063 | = | 0.0% |
| Reserves | 13 | €49,128 | €61,141 | +€12,013 | +24.5% |
| Non-distributable reserves | 130/1 | €42,194 | €54,206 | +€12,013 | +28.5% |
| Legal reserve | 130 | €42,194 | €54,206 | +€12,013 | +28.5% |
| Distributable reserves | 133 | €6,934 | €6,934 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,771 | €335,011 | +€228,240 | +213.8% |
| Amounts payable | 17/49 | €44,274 | €118,041 | +€73,767 | +166.6% |
| Amounts payable within one year | 42/48 | €44,274 | €118,041 | +€73,767 | +166.6% |
| Trade debts | 44 | €4,403 | €3,466 | -€938 | -21.3% |
| Suppliers | 440/4 | €4,403 | €3,466 | -€938 | -21.3% |
| Taxes, remuneration and social security | 45 | €39,870 | €88,290 | +€48,419 | +121.4% |
| Taxes | 450/3 | €39,870 | €88,290 | +€48,419 | +121.4% |
| Other amounts payable | 47/48 | - | €26,286 | +€26,286 | |
| Non-recurring operating income | 76A | - | €102,997 | +€102,997 | |
| Other operating charges | 640/8 | €2,360 | €2,369 | +€9 | +0.4% |
| Gross operating margin | 9900 | -€1,887 | €101,300 | +€103,187 | |
| Operating profit (loss) | 9901 | -€4,247 | €98,931 | +€103,178 | |
| Financial income | 75/76B | €6,138 | - | -€6,138 | |
| Recurring financial income | 75 | €6,138 | - | -€6,138 | |
| Financial charges | 65/66B | €39 | €65 | +€26 | +66.9% |
| Recurring financial charges | 65 | €39 | €65 | +€26 | +66.9% |
| Profit (loss) for the period before taxes | 9903 | €1,852 | €98,866 | +€97,014 | +5238.8% |
| Income taxes | 67/77 | €466 | €26,974 | +€26,507 | +5684.9% |
| Profit (loss) for the period | 9904 | €1,386 | €71,892 | +€70,506 | +5088.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,386 | €71,892 | +€70,506 | +5088.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.