LEMY CONSULT: 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.
LEMY CONSULT
Largest movements
- Tangible fixed assets -€10,534
down €10,534 (-24.9%), from €42,313 to €31,779
of which Furniture and vehicles: -€8,712
- Receivables within one year -€7,277
down €7,277 (-54.9%), from €13,245 to €5,968
- Cash +€2,914
up €2,914 (+28.4%), from €10,257 to €13,171
mainly Depreciation (+€11,063) and Receivables within one year (+€7,277)
- Other debts -€6,867
down €6,867 (-52.0%), from €13,208 to €6,342
- Current portion of long-term debt -€3,700
down €3,700 (-35.2%), from €10,517 to €6,817
- Debts after one year -€3,418
down €3,418 (-14.5%), from €23,529 to €20,111
- Tax, wage and social debts -€1,261
down €1,261 (-14.5%), from €8,722 to €7,461
- Gross operating margin +€8,061
up €8,061 (+55.0%), from €14,646 to €22,707
- Other operating charges +€607
up €607 (+44.4%), from €1,368 to €1,976
- Financial income -€381
down €381 (-39.4%), from €969 to €588
- Taxes +€324
up €324 (+17.1%), from €1,894 to €2,219
- Depreciation +€298
up €298 (+2.8%), from €10,765 to €11,063
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 | €66,784 | €51,504 | -€15,281 | -22.9% |
| Fixed assets | 21/28 | €42,313 | €31,779 | -€10,534 | -24.9% |
| Tangible fixed assets | 22/27 | €42,313 | €31,779 | -€10,534 | -24.9% |
| Plant, machinery and equipment | 23 | €4,038 | €2,215 | -€1,822 | -45.1% |
| Furniture and vehicles | 24 | €38,276 | €29,564 | -€8,712 | -22.8% |
| Current assets | 29/58 | €24,471 | €19,725 | -€4,746 | -19.4% |
| Amounts receivable within one year | 40/41 | €13,245 | €5,968 | -€7,277 | -54.9% |
| Other amounts receivable | 41 | €13,245 | €5,968 | -€7,277 | -54.9% |
| Cash at bank and in hand | 54/58 | €10,257 | €13,171 | +€2,914 | +28.4% |
| Deferred charges and accrued income | 490/1 | €969 | €586 | -€383 | -39.5% |
| Total equity and liabilities | 10/49 | €66,784 | €51,504 | -€15,281 | -22.9% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €56,784 | €41,504 | -€15,281 | -26.9% |
| Amounts payable after more than one year | 17 | €23,529 | €20,111 | -€3,418 | -14.5% |
| Financial debts | 170/4 | €23,529 | €20,111 | -€3,418 | -14.5% |
| Amounts payable within one year | 42/48 | €33,255 | €21,393 | -€11,862 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €10,517 | €6,817 | -€3,700 | -35.2% |
| Trade debts | 44 | €808 | €773 | -€35 | -4.3% |
| Suppliers | 440/4 | €808 | €773 | -€35 | -4.3% |
| Taxes, remuneration and social security | 45 | €8,722 | €7,461 | -€1,261 | -14.5% |
| Taxes | 450/3 | €8,722 | €7,461 | -€1,261 | -14.5% |
| Other amounts payable | 47/48 | €13,208 | €6,342 | -€6,867 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,765 | €11,063 | +€298 | +2.8% |
| Other operating charges | 640/8 | €1,368 | €1,976 | +€607 | +44.4% |
| Gross operating margin | 9900 | €14,646 | €22,707 | +€8,061 | +55.0% |
| Operating profit (loss) | 9901 | €2,513 | €9,668 | +€7,155 | +285% |
| Financial income | 75/76B | €969 | €588 | -€381 | -39.4% |
| Recurring financial income | 75 | €969 | €588 | -€381 | -39.4% |
| Financial charges | 65/66B | €1,416 | €1,696 | +€280 | +19.8% |
| Recurring financial charges | 65 | €1,416 | €1,696 | +€280 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €2,066 | €8,560 | +€6,495 | +314% |
| Income taxes | 67/77 | €1,894 | €2,219 | +€324 | +17.1% |
| Profit (loss) for the period | 9904 | €171 | €6,342 | +€6,170 | +3,602% |
| Profit (loss) for the period to be appropriated | 9905 | €171 | €6,342 | +€6,170 | +3,602% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.