LERIMMO: 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
LERIMMO
NACE 96.220, Beauty care and other beauty treatments
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€37,068
2024 · -€37,169+€74,237
Equity
€866,342
2024 · €829,275+€37,068
Cash
€224,392
2024 · €33,883+€190,509
Balance sheet total
€1.1m
2024 · €1.1m+€26,293
Largest movements
Assets
- Cash +€190,509
up €190,509 (+562.3%), from €33,883 to €224,392
mainly Current investments (+€106,292) and Depreciation (+€59,049)
- Current investments -€106,292
down €106,292 (-100.0%), from €106,292 to €0
- Tangible fixed assets -€56,102
down €56,102 (-6.2%), from €905,111 to €849,009
of which Land and buildings: -€45,093
Equity and liabilities
- Profit (loss) carried forward +€38,664
up €38,664 (+9.4%), from -€410,782 to -€372,118
Income statement
- Financial income +€81,585
up €81,585 (+846.2%), from €9,641 to €91,227
- Gross operating margin -€9,057
down €9,057 (-23.9%), from €37,850 to €28,793
- Depreciation -€1,681
down €1,681 (-2.8%), from €60,730 to €59,049
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
-€37,169
Gross operating margin
-€9,057
Depreciation
+€1,681
Other operating charges
+€197
Financial income
+€81,585
Financial charges
-€169
Result 2025
€37,068
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
+€98,415
Investment
+€103,344
Financing
-€11,250
Cash 2024
€33,883
From operations (derived)
+€98,415
Net result for the year
+€37,068
Depreciation
+€59,049
Stocks and contracts
+€71
Receivables within one year
+€2,799
Deferred charges and accrued income
-€1,046
Provisions
-€1,021
Trade debts
+€2,653
Tax, wage and social debts
-€2,112
Other debts
+€2,010
Accrued charges and deferred income
-€1,055
Investment (derived)
+€103,344
Investment in fixed assets (net)
-€2,948
Current investments
+€106,292
Financing
-€11,250
Debts after one year
-€5,663
Current portion of long-term debt
-€5,587
Cash 2025
€224,392
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,060,142 | €1,086,434 | +€26,293 | +2.5% |
| Fixed assets | 21/28 | €905,811 | €849,709 | -€56,102 | -6.2% |
| Tangible fixed assets | 22/27 | €905,111 | €849,009 | -€56,102 | -6.2% |
| Land and buildings | 22 | €875,671 | €830,578 | -€45,093 | -5.1% |
| Plant, machinery and equipment | 23 | €8,889 | €6,965 | -€1,924 | -21.6% |
| Furniture and vehicles | 24 | €20,551 | €11,465 | -€9,085 | -44.2% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €154,331 | €236,726 | +€82,394 | +53.4% |
| Stocks and contracts in progress | 3 | €2,121 | €2,050 | -€71 | -3.3% |
| Stocks | 30/36 | €2,121 | €2,050 | -€71 | -3.3% |
| Amounts receivable within one year | 40/41 | €11,441 | €8,642 | -€2,799 | -24.5% |
| Trade receivables | 40 | €8,606 | €6,812 | -€1,793 | -20.8% |
| Other amounts receivable | 41 | €2,835 | €1,829 | -€1,005 | -35.5% |
| Current investments | 50/53 | €106,292 | €0 | -€106,292 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,883 | €224,392 | +€190,509 | +562.3% |
| Deferred charges and accrued income | 490/1 | €595 | €1,642 | +€1,046 | +175.7% |
| Total equity and liabilities | 10/49 | €1,060,142 | €1,086,434 | +€26,293 | +2.5% |
| Equity | 10/15 | €829,275 | €866,342 | +€37,068 | +4.5% |
| Contributions | 10/11 | €1,217,973 | €1,217,973 | = | 0.0% |
| Capital | 10 | €1,217,973 | €1,217,973 | = | 0.0% |
| Issued capital | 100 | €1,217,973 | €1,217,973 | = | 0.0% |
| Reserves | 13 | €22,084 | €20,487 | -€1,596 | -7.2% |
| Non-distributable reserves | 130/1 | €5,622 | €5,622 | = | 0.0% |
| Legal reserve | 130 | €5,622 | €5,622 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,462 | €14,865 | -€1,596 | -9.7% |
| Profit (loss) carried forward | 14 | -€410,782 | -€372,118 | +€38,664 | +9.4% |
| Provisions and deferred taxes | 16 | €10,525 | €9,504 | -€1,021 | -9.7% |
| Deferred taxes | 168 | €10,525 | €9,504 | -€1,021 | -9.7% |
| Amounts payable | 17/49 | €220,343 | €210,588 | -€9,754 | -4.4% |
| Amounts payable after more than one year | 17 | €5,663 | €0 | -€5,663 | -100.0% |
| Financial debts | 170/4 | €5,663 | €0 | -€5,663 | -100.0% |
| Amounts payable within one year | 42/48 | €203,462 | €200,426 | -€3,036 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €11,250 | €5,663 | -€5,587 | -49.7% |
| Trade debts | 44 | €555 | €3,208 | +€2,653 | +478.1% |
| Suppliers | 440/4 | €555 | €3,208 | +€2,653 | +478.1% |
| Taxes, remuneration and social security | 45 | €10,660 | €8,548 | -€2,112 | -19.8% |
| Taxes | 450/3 | €9,185 | €7,073 | -€2,112 | -23.0% |
| Remuneration and social security | 454/9 | €1,475 | €1,475 | = | 0.0% |
| Other amounts payable | 47/48 | €180,997 | €183,006 | +€2,010 | +1.1% |
| Accrued charges and deferred income | 492/3 | €11,218 | €10,162 | -€1,055 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,730 | €59,049 | -€1,681 | -2.8% |
| Other operating charges | 640/8 | €8,682 | €8,485 | -€197 | -2.3% |
| Gross operating margin | 9900 | €37,850 | €28,793 | -€9,057 | -23.9% |
| Operating profit (loss) | 9901 | -€31,562 | -€38,742 | -€7,180 | -22.7% |
| Financial income | 75/76B | €9,641 | €91,227 | +€81,585 | +846.2% |
| Recurring financial income | 75 | €9,641 | €91,227 | +€81,585 | +846.2% |
| Financial charges | 65/66B | €16,269 | €16,438 | +€169 | +1.0% |
| Recurring financial charges | 65 | €16,269 | €16,438 | +€169 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,190 | €36,047 | +€74,237 | |
| Transfer from deferred taxes | 780 | €1,021 | €1,021 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€37,169 | €37,068 | +€74,237 | |
| Transfer from tax-exempt reserves | 789 | €1,596 | €1,596 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,573 | €38,664 | +€74,237 |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.