LEREM BV: 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.
LEREM BV
Largest movements
- Cash +€17,207
up €17,207 (+72.6%), from €23,708 to €40,914
mainly Net result for the year (+€27,856) and Other debts (+€5,940)
- Receivables within one year +€10,300
up €10,300 (+129%), from €7,992 to €18,292
of which Trade receivables: +€14,441
- Tangible fixed assets -€5,401
down €5,401 (-20.8%), from €25,912 to €20,511
of which Furniture and vehicles: -€2,966
- Deferred charges and accrued income +€4,364
new in 2025: €4,364
- Reserves +€27,856
up €27,856 (+370%), from €7,538 to €35,395
- Debts after one year -€12,719
down €12,719 (-100%), from €12,719 to €0
- Other debts +€5,940
up €5,940 (+49.4%), from €12,035 to €17,975
- Short-term financial debts +€3,618
new in 2025: €3,618
- Tax, wage and social debts +€1,733
up €1,733 (+82.8%), from €2,093 to €3,826
- Gross operating margin +€32,035
up €32,035 (+272%), from €11,791 to €43,826
- Taxes +€5,921
up €5,921 (+283%), from €2,093 to €8,014
- Depreciation +€4,306
up €4,306 (+393%), from €1,095 to €5,401
- Financial charges +€896
up €896 (+377%), from €238 to €1,134
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 | €57,612 | €84,081 | +€26,468 | +45.9% |
| Fixed assets | 21/28 | €25,912 | €20,511 | -€5,401 | -20.8% |
| Tangible fixed assets | 22/27 | €25,912 | €20,511 | -€5,401 | -20.8% |
| Plant, machinery and equipment | 23 | €11,682 | €9,247 | -€2,435 | -20.8% |
| Furniture and vehicles | 24 | €14,230 | €11,264 | -€2,966 | -20.8% |
| Current assets | 29/58 | €31,700 | €63,570 | +€31,870 | +101% |
| Amounts receivable within one year | 40/41 | €7,992 | €18,292 | +€10,300 | +129% |
| Trade receivables | 40 | €1,440 | €15,881 | +€14,441 | +1,003% |
| Other amounts receivable | 41 | €6,553 | €2,411 | -€4,142 | -63.2% |
| Cash at bank and in hand | 54/58 | €23,708 | €40,914 | +€17,207 | +72.6% |
| Deferred charges and accrued income | 490/1 | - | €4,364 | +€4,364 | |
| Total equity and liabilities | 10/49 | €57,612 | €84,081 | +€26,468 | +45.9% |
| Equity | 10/15 | €7,538 | €35,395 | +€27,856 | +370% |
| Reserves | 13 | €7,538 | €35,395 | +€27,856 | +370% |
| Distributable reserves | 133 | €7,538 | €35,395 | +€27,856 | +370% |
| Amounts payable | 17/49 | €50,074 | €48,686 | -€1,388 | -2.8% |
| Amounts payable after more than one year | 17 | €12,719 | €0 | -€12,719 | -100% |
| Financial debts | 170/4 | €12,719 | €0 | -€12,719 | -100% |
| Amounts payable within one year | 42/48 | €37,355 | €48,686 | +€11,331 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €13,200 | €12,612 | -€588 | -4.5% |
| Financial debts | 43 | - | €3,618 | +€3,618 | |
| Credit institutions | 430/8 | - | €3,618 | +€3,618 | |
| Trade debts | 44 | €10,027 | €10,655 | +€627 | +6.3% |
| Suppliers | 440/4 | €10,027 | €10,655 | +€627 | +6.3% |
| Taxes, remuneration and social security | 45 | €2,093 | €3,826 | +€1,733 | +82.8% |
| Taxes | 450/3 | €2,093 | €3,826 | +€1,733 | +82.8% |
| Other amounts payable | 47/48 | €12,035 | €17,975 | +€5,940 | +49.4% |
| Remuneration, social security and pensions | 62 | €12 | €50 | +€38 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €5,401 | +€4,306 | +393% |
| Other operating charges | 640/8 | €1,107 | €1,372 | +€265 | +23.9% |
| Gross operating margin | 9900 | €11,791 | €43,826 | +€32,035 | +272% |
| Operating profit (loss) | 9901 | €9,577 | €37,003 | +€27,426 | +286% |
| Financial income | 75/76B | €292 | €1 | -€291 | -99.7% |
| Recurring financial income | 75 | €292 | €1 | -€291 | -99.7% |
| Financial charges | 65/66B | €238 | €1,134 | +€896 | +377% |
| Recurring financial charges | 65 | €238 | €1,134 | +€896 | +377% |
| Profit (loss) for the period before taxes | 9903 | €9,631 | €35,870 | +€26,239 | +272% |
| Income taxes | 67/77 | €2,093 | €8,014 | +€5,921 | +283% |
| Profit (loss) for the period | 9904 | €7,538 | €27,856 | +€20,318 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €7,538 | €27,856 | +€20,318 | +270% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.