LERIMCO: 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.
What changed
LERIMCO
NACE 81.100, Combined facilities support activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€236,849
2024 · -€243,421+€6,572
Equity
€5.8m
2024 · €6.1m-€236,849
Cash
€178,737
2024 · €91,778+€86,960
Balance sheet total
€15.2m
2024 · €15.2m+€24,047
Largest movements
Assets
- Current investments -€651,378
down €651,378 (-15.2%), from €4.3m to €3.6m
- Tangible fixed assets +€616,724
up €616,724 (+5.8%), from €10.7m to €11.3m
of which Land and buildings: +€2.8m
Equity and liabilities
- Current portion of long-term debt +€729,094
up €729,094 (+23.4%), from €3.1m to €3.8m
- Debts after one year -€541,289
down €541,289 (-11.9%), from €4.5m to €4.0m
- Reserves -€312,892
down €312,892 (-6.2%), from €5.1m to €4.8m
of which Tax-exempt reserves: -€312,892
Income statement
- Financial income +€385,733
up €385,733 (+186.7%), from €206,622 to €592,354
- Depreciation +€303,070
up €303,070 (+132.9%), from €228,038 to €531,108
- Taxes +€150,054
up €150,054 (+16514.5%), from €909 to €150,962
- Financial charges -€21,162
down €21,162 (-5.2%), from €406,675 to €385,513
- Other operating charges -€8,945
down €8,945 (-10.2%), from €88,024 to €79,079
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.
Result 2024
-€243,421
Gross operating margin
+€7,898
Staff costs
-€2,247
Depreciation
-€303,070
Other operating charges
+€8,945
Financial income
+€385,733
Financial charges
+€21,162
Taxes
-€150,054
Deferred taxes and other
+€38,205
Result 2025
-€236,849
Cash bridge derived
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.
From operations
+€398,808
Investment
-€499,653
Financing
+€187,805
Cash 2024
€91,778
From operations (derived)
+€398,808
Net result for the year
-€236,849
Depreciation
+€531,108
Receivables within one year
+€39,205
Deferred charges and accrued income
-€7,747
Provisions
-€78,223
Trade debts
+€81,138
Tax, wage and social debts
+€37,047
Accrued charges and deferred income
+€33,129
Investment (derived)
-€499,653
Investment in fixed assets (net)
-€1.2m
Current investments
+€651,378
Financing
+€187,805
Debts after one year
-€541,289
Current portion of long-term debt
+€729,094
Cash 2025
€178,737
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,177,288 | €15,201,335 | +€24,047 | +0.2% |
| Fixed assets | 21/28 | €10,695,478 | €11,315,402 | +€619,923 | +5.8% |
| Tangible fixed assets | 22/27 | €10,695,478 | €11,312,203 | +€616,724 | +5.8% |
| Land and buildings | 22 | €8,444,955 | €11,251,624 | +€2.8m | +33.2% |
| Furniture and vehicles | 24 | €68,289 | €60,579 | -€7,710 | -11.3% |
| Assets under construction and advance payments | 27 | €2,182,235 | - | -€2.2m | |
| Financial fixed assets | 28 | - | €3,199 | +€3,199 | |
| Current assets | 29/58 | €4,481,809 | €3,885,933 | -€595,876 | -13.3% |
| Amounts receivable within one year | 40/41 | €97,611 | €58,406 | -€39,205 | -40.2% |
| Trade receivables | 40 | €78,251 | €57,741 | -€20,510 | -26.2% |
| Other amounts receivable | 41 | €19,360 | €666 | -€18,695 | -96.6% |
| Current investments | 50/53 | €4,285,964 | €3,634,587 | -€651,378 | -15.2% |
| Cash at bank and in hand | 54/58 | €91,778 | €178,737 | +€86,960 | +94.8% |
| Deferred charges and accrued income | 490/1 | €6,456 | €14,203 | +€7,747 | +120.0% |
| Total equity and liabilities | 10/49 | €15,177,288 | €15,201,335 | +€24,047 | +0.2% |
| Equity | 10/15 | €6,072,589 | €5,835,740 | -€236,849 | -3.9% |
| Contributions | 10/11 | €410,000 | €410,000 | = | 0.0% |
| Capital | 10 | €410,000 | €410,000 | = | 0.0% |
| Issued capital | 100 | €410,000 | €410,000 | = | 0.0% |
| Reserves | 13 | €5,073,388 | €4,760,495 | -€312,892 | -6.2% |
| Non-distributable reserves | 130/1 | €41,000 | €41,000 | = | 0.0% |
| Legal reserve | 130 | €41,000 | €41,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,022,722 | €4,709,830 | -€312,892 | -6.2% |
| Distributable reserves | 133 | €9,665 | €9,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €589,201 | €665,244 | +€76,043 | +12.9% |
| Provisions and deferred taxes | 16 | €1,285,690 | €1,207,467 | -€78,223 | -6.1% |
| Deferred taxes | 168 | €1,285,690 | €1,207,467 | -€78,223 | -6.1% |
| Amounts payable | 17/49 | €7,819,009 | €8,158,128 | +€339,119 | +4.3% |
| Amounts payable after more than one year | 17 | €4,545,824 | €4,004,534 | -€541,289 | -11.9% |
| Financial debts | 170/4 | €4,545,824 | €4,004,534 | -€541,289 | -11.9% |
| Amounts payable within one year | 42/48 | €3,184,441 | €4,031,720 | +€847,279 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €3,112,195 | €3,841,289 | +€729,094 | +23.4% |
| Trade debts | 44 | €37,206 | €118,344 | +€81,138 | +218.1% |
| Suppliers | 440/4 | €37,206 | €118,344 | +€81,138 | +218.1% |
| Taxes, remuneration and social security | 45 | €35,040 | €72,086 | +€37,047 | +105.7% |
| Taxes | 450/3 | €16,356 | €59,422 | +€43,067 | +263.3% |
| Remuneration and social security | 454/9 | €18,684 | €12,664 | -€6,020 | -32.2% |
| Accrued charges and deferred income | 492/3 | €88,744 | €121,873 | +€33,129 | +37.3% |
| Remuneration, social security and pensions | 62 | €112,443 | €114,690 | +€2,247 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,038 | €531,108 | +€303,070 | +132.9% |
| Other operating charges | 640/8 | €88,024 | €79,079 | -€8,945 | -10.2% |
| Gross operating margin | 9900 | €346,028 | €353,926 | +€7,898 | +2.3% |
| Operating profit (loss) | 9901 | -€82,476 | -€370,951 | -€288,475 | -349.8% |
| Financial income | 75/76B | €206,622 | €592,354 | +€385,733 | +186.7% |
| Recurring financial income | 75 | €206,622 | €592,354 | +€385,733 | +186.7% |
| Financial charges | 65/66B | €406,675 | €385,513 | -€21,162 | -5.2% |
| Recurring financial charges | 65 | €406,675 | €385,513 | -€21,162 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€282,530 | -€164,110 | +€118,420 | +41.9% |
| Transfer from deferred taxes | 780 | €40,018 | €78,223 | +€38,205 | +95.5% |
| Income taxes | 67/77 | €909 | €150,962 | +€150,054 | +16514.5% |
| Profit (loss) for the period | 9904 | -€243,421 | -€236,849 | +€6,572 | +2.7% |
| Transfer from tax-exempt reserves | 789 | €152,375 | €312,892 | +€160,517 | +105.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,046 | €76,043 | +€167,089 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.