LEMURD: 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.
LEMURD
Largest movements
- Tangible fixed assets -€10,083
down €10,083 (-2.5%), from €408,768 to €398,685
of which Land and buildings: -€10,083
- Other debts -€60,301
down €60,301 (-62.8%), from €96,077 to €35,776
- Debts after one year +€39,358
up €39,358 (+751.7%), from €5,236 to €44,594
- Trade debts +€11,405
up €11,405 (+184.2%), from €6,193 to €17,598
- Gross operating margin -€7,829
down €7,829 (-28.1%), from €27,837 to €20,008
- Taxes -€2,918
down €2,918 (-82.6%), from €3,532 to €614
- Financial charges +€2,718
up €2,718 (+354.6%), from €767 to €3,485
- Other operating charges +€417
up €417 (+11.0%), from €3,777 to €4,194
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €419,885 | €409,489 | -€10,396 | -2.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €408,768 | €398,685 | -€10,083 | -2.5% |
| Tangible fixed assets | 22/27 | €408,768 | €398,685 | -€10,083 | -2.5% |
| Land and buildings | 22 | €405,380 | €395,298 | -€10,083 | -2.5% |
| Other tangible fixed assets | 26 | €3,388 | €3,388 | = | 0.0% |
| Current assets | 29/58 | €11,117 | €10,804 | -€313 | -2.8% |
| Amounts receivable within one year | 40/41 | €11,039 | €10,000 | -€1,039 | -9.4% |
| Other amounts receivable | 41 | €11,039 | €10,000 | -€1,039 | -9.4% |
| Cash at bank and in hand | 54/58 | €78 | €804 | +€726 | +934.5% |
| Total equity and liabilities | 10/49 | €419,885 | €409,489 | -€10,396 | -2.5% |
| Equity | 10/15 | €295,099 | €296,732 | +€1,633 | +0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Revaluation surpluses | 12 | €213,000 | €213,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,043 | €75,675 | +€1,633 | +2.2% |
| Amounts payable | 17/49 | €124,786 | €112,757 | -€12,029 | -9.6% |
| Amounts payable after more than one year | 17 | €5,236 | €44,594 | +€39,358 | +751.7% |
| Financial debts | 170/4 | €5,236 | €44,594 | +€39,358 | +751.7% |
| Amounts payable within one year | 42/48 | €119,550 | €68,163 | -€51,387 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €11,767 | €10,642 | -€1,126 | -9.6% |
| Trade debts | 44 | €6,193 | €17,598 | +€11,405 | +184.2% |
| Suppliers | 440/4 | €6,193 | €17,598 | +€11,405 | +184.2% |
| Taxes, remuneration and social security | 45 | €5,512 | €4,146 | -€1,366 | -24.8% |
| Taxes | 450/3 | €5,512 | €4,146 | -€1,366 | -24.8% |
| Other amounts payable | 47/48 | €96,077 | €35,776 | -€60,301 | -62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,083 | €10,083 | = | 0.0% |
| Other operating charges | 640/8 | €3,777 | €4,194 | +€417 | +11.0% |
| Gross operating margin | 9900 | €27,837 | €20,008 | -€7,829 | -28.1% |
| Operating profit (loss) | 9901 | €13,978 | €5,731 | -€8,246 | -59.0% |
| Financial charges | 65/66B | €767 | €3,485 | +€2,718 | +354.6% |
| Recurring financial charges | 65 | €767 | €3,485 | +€2,718 | +354.6% |
| Profit (loss) for the period before taxes | 9903 | €13,211 | €2,247 | -€10,964 | -83.0% |
| Income taxes | 67/77 | €3,532 | €614 | -€2,918 | -82.6% |
| Profit (loss) for the period | 9904 | €9,679 | €1,633 | -€8,046 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,679 | €1,633 | -€8,046 | -83.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.