LEMZOURI SPRL: 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.
LEMZOURI SPRL
Largest movements
- Receivables after one year +€109,259
up €109,259 (+85.3%), from €128,025 to €237,283
- Receivables within one year -€71,078
down €71,078 (-64.4%), from €110,320 to €39,242
of which Other amounts receivable: -€73,643
- Cash +€9,965
up €9,965 (+83.2%), from €11,976 to €21,941
mainly Receivables within one year (+€71,078) and Tax, wage and social debts (+€32,084)
- Financial fixed assets +€5,390
up €5,390 (+119%), from €4,540 to €9,930
- Tax, wage and social debts +€32,084
up €32,084 (+72.0%), from €44,573 to €76,657
of which Taxes: +€20,877
- Profit (loss) carried forward +€26,224
up €26,224 (+76.1%), from €34,463 to €60,687
- Short-term financial debts -€24,748
down €24,748 (-100%), from €24,748 to €0
- Trade debts +€16,947
up €16,947 (+16.2%), from €104,643 to €121,590
- Gross operating margin +€106,024
up €106,024 (+79.4%), from €133,534 to €239,558
- Staff costs +€74,477
up €74,477 (+63.7%), from €116,981 to €191,458
- Taxes +€5,227
up €5,227 (+108%), from €4,819 to €10,046
- Financial charges +€4,627
up €4,627 (+64.7%), from €7,153 to €11,780
- Write-downs +€4,453
up €4,453, from €0 to €4,453
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.
Derived cash bridge
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 | €267,593 | €319,380 | +€51,787 | +19.4% |
| Fixed assets | 21/28 | €8,314 | €13,746 | +€5,431 | +65.3% |
| Tangible fixed assets | 22/27 | €3,774 | €3,816 | +€41 | +1.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,274 | €2,566 | +€292 | +12.8% |
| Other tangible fixed assets | 26 | €1,500 | €1,250 | -€250 | -16.7% |
| Financial fixed assets | 28 | €4,540 | €9,930 | +€5,390 | +119% |
| Current assets | 29/58 | €259,279 | €305,635 | +€46,355 | +17.9% |
| Amounts receivable after more than one year | 29 | €128,025 | €237,283 | +€109,259 | +85.3% |
| Other amounts receivable | 291 | €128,025 | €237,283 | +€109,259 | +85.3% |
| Stocks and contracts in progress | 3 | €6,809 | €6,128 | -€681 | -10.0% |
| Stocks | 30/36 | €6,809 | €6,128 | -€681 | -10.0% |
| Amounts receivable within one year | 40/41 | €110,320 | €39,242 | -€71,078 | -64.4% |
| Trade receivables | 40 | €36,676 | €39,242 | +€2,566 | +7.0% |
| Other amounts receivable | 41 | €73,643 | €0 | -€73,643 | -100% |
| Cash at bank and in hand | 54/58 | €11,976 | €21,941 | +€9,965 | +83.2% |
| Deferred charges and accrued income | 490/1 | €2,150 | €1,040 | -€1,110 | -51.6% |
| Total equity and liabilities | 10/49 | €267,593 | €319,380 | +€51,787 | +19.4% |
| Equity | 10/15 | €90,898 | €117,122 | +€26,224 | +28.8% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €46,235 | €46,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €44,380 | €44,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,463 | €60,687 | +€26,224 | +76.1% |
| Amounts payable | 17/49 | €176,695 | €202,258 | +€25,563 | +14.5% |
| Amounts payable within one year | 42/48 | €173,964 | €198,247 | +€24,283 | +14.0% |
| Financial debts | 43 | €24,748 | €0 | -€24,748 | -100% |
| Credit institutions | 430/8 | €24,748 | €0 | -€24,748 | -100% |
| Trade debts | 44 | €104,643 | €121,590 | +€16,947 | +16.2% |
| Suppliers | 440/4 | €104,643 | €121,590 | +€16,947 | +16.2% |
| Taxes, remuneration and social security | 45 | €44,573 | €76,657 | +€32,084 | +72.0% |
| Taxes | 450/3 | €27,958 | €48,835 | +€20,877 | +74.7% |
| Remuneration and social security | 454/9 | €16,615 | €27,822 | +€11,206 | +67.4% |
| Accrued charges and deferred income | 492/3 | €2,731 | €4,011 | +€1,280 | +46.9% |
| Remuneration, social security and pensions | 62 | €116,981 | €191,458 | +€74,477 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,017 | €1,610 | -€3,406 | -67.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €4,453 | +€4,453 | |
| Other operating charges | 640/8 | €2,594 | €1,684 | -€910 | -35.1% |
| Gross operating margin | 9900 | €133,534 | €239,558 | +€106,024 | +79.4% |
| Operating profit (loss) | 9901 | €8,943 | €40,352 | +€31,410 | +351% |
| Financial income | 75/76B | €11,466 | €7,698 | -€3,767 | -32.9% |
| Recurring financial income | 75 | €11,466 | €7,698 | -€3,767 | -32.9% |
| Financial charges | 65/66B | €7,153 | €11,780 | +€4,627 | +64.7% |
| Recurring financial charges | 65 | €7,153 | €11,780 | +€4,627 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €13,256 | €36,270 | +€23,015 | +174% |
| Income taxes | 67/77 | €4,819 | €10,046 | +€5,227 | +108% |
| Profit (loss) for the period | 9904 | €8,437 | €26,224 | +€17,787 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €8,437 | €26,224 | +€17,787 | +211% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.