Lemya: 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.
Lemya
Largest movements
- Receivables within one year -€7,135
down €7,135 (-23.4%), from €30,435 to €23,300
of which Trade receivables: -€3,663
- Cash -€3,060
down €3,060 (-50.7%), from €6,037 to €2,977
mainly Other debts (-€13,737) and Trade debts (-€180)
- Stocks and contracts -€2,525
down €2,525 (-20.4%), from €12,364 to €9,839
- Other debts -€13,737
down €13,737 (-33.6%), from €40,887 to €27,150
- Profit (loss) carried forward +€871
up €871 (+30.3%), from €2,876 to €3,746
- Gross operating margin -€7,855
down €7,855 (-86.8%), from €9,052 to €1,197
- Depreciation -€720
no longer reported in 2024 (was €720)
- Taxes -€406
down €406 (-55.5%), from €732 to €326
- Financial charges -€355
no longer reported in 2024 (was €355)
- Other operating charges -€259
no longer reported in 2024 (was €259)
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 | €57,055 | €44,335 | -€12,720 | -22.3% |
| Fixed assets | 21/28 | €8,219 | €8,219 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,219 | €8,219 | = | 0.0% |
| Furniture and vehicles | 24 | €8,219 | €8,219 | = | 0.0% |
| Current assets | 29/58 | €48,836 | €36,116 | -€12,720 | -26.0% |
| Stocks and contracts in progress | 3 | €12,364 | €9,839 | -€2,525 | -20.4% |
| Stocks | 30/36 | €12,364 | €9,839 | -€2,525 | -20.4% |
| Amounts receivable within one year | 40/41 | €30,435 | €23,300 | -€7,135 | -23.4% |
| Trade receivables | 40 | €25,310 | €21,647 | -€3,663 | -14.5% |
| Other amounts receivable | 41 | €5,125 | €1,653 | -€3,472 | -67.7% |
| Cash at bank and in hand | 54/58 | €6,037 | €2,977 | -€3,060 | -50.7% |
| Total equity and liabilities | 10/49 | €57,055 | €44,335 | -€12,720 | -22.3% |
| Equity | 10/15 | €7,876 | €8,746 | +€871 | +11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,876 | €3,746 | +€871 | +30.3% |
| Amounts payable | 17/49 | €49,180 | €35,589 | -€13,591 | -27.6% |
| Amounts payable within one year | 42/48 | €49,180 | €35,589 | -€13,591 | -27.6% |
| Trade debts | 44 | €7,561 | €7,381 | -€180 | -2.4% |
| Suppliers | 440/4 | €7,561 | €7,381 | -€180 | -2.4% |
| Taxes, remuneration and social security | 45 | €732 | €1,058 | +€326 | +44.5% |
| Taxes | 450/3 | €732 | €1,058 | +€326 | +44.5% |
| Other amounts payable | 47/48 | €40,887 | €27,150 | -€13,737 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720 | - | -€720 | |
| Other operating charges | 640/8 | €259 | - | -€259 | |
| Gross operating margin | 9900 | €9,052 | €1,197 | -€7,855 | -86.8% |
| Operating profit (loss) | 9901 | €8,073 | €1,197 | -€6,876 | -85.2% |
| Financial charges | 65/66B | €355 | - | -€355 | |
| Recurring financial charges | 65 | €355 | - | -€355 | |
| Profit (loss) for the period before taxes | 9903 | €7,718 | €1,197 | -€6,522 | -84.5% |
| Income taxes | 67/77 | €732 | €326 | -€406 | -55.5% |
| Profit (loss) for the period | 9904 | €6,986 | €871 | -€6,115 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,986 | €871 | -€6,115 | -87.5% |
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 7 October 2026 via checked.be.