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.
LERIMMO
Largest movements
- Tangible fixed assets -€24,396
down €24,396 (-3.7%), from €658,928 to €634,532
of which Land and buildings: -€22,110
- Cash -€16,257
down €16,257 (-36.6%), from €44,376 to €28,119
mainly Other debts (-€61,565)
- Other debts -€61,565
down €61,565 (-14.6%), from €420,856 to €359,291
- Profit (loss) carried forward +€17,801
up €17,801 (+38.2%), from -€46,656 to -€28,855
- Depreciation -€28,066
down €28,066 (-53.5%), from €52,462 to €24,396
- Gross operating margin +€8,935
up €8,935 (+23.0%), from €38,860 to €47,795
- Other operating charges +€743
up €743 (+15.9%), from €4,679 to €5,422
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €704,249 | €662,896 | -€41,353 | -5.9% |
| Fixed assets | 21/28 | €658,928 | €634,532 | -€24,396 | -3.7% |
| Tangible fixed assets | 22/27 | €658,928 | €634,532 | -€24,396 | -3.7% |
| Land and buildings | 22 | €652,950 | €630,840 | -€22,110 | -3.4% |
| Plant, machinery and equipment | 23 | €1,892 | €1,514 | -€378 | -20.0% |
| Furniture and vehicles | 24 | €4,086 | €2,178 | -€1,908 | -46.7% |
| Current assets | 29/58 | €45,321 | €28,364 | -€16,957 | -37.4% |
| Amounts receivable within one year | 40/41 | €945 | €245 | -€700 | -74.1% |
| Trade receivables | 40 | €945 | €245 | -€700 | -74.1% |
| Cash at bank and in hand | 54/58 | €44,376 | €28,119 | -€16,257 | -36.6% |
| Total equity and liabilities | 10/49 | €704,249 | €662,896 | -€41,353 | -5.9% |
| Equity | 10/15 | €283,344 | €301,145 | +€17,801 | +6.3% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Capital | 10 | €330,000 | €330,000 | = | 0.0% |
| Issued capital | 100 | €330,000 | €330,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,656 | -€28,855 | +€17,801 | +38.2% |
| Amounts payable | 17/49 | €420,905 | €361,751 | -€59,154 | -14.1% |
| Amounts payable within one year | 42/48 | €420,905 | €361,088 | -€59,817 | -14.2% |
| Trade debts | 44 | €49 | €1,797 | +€1,748 | +3567.3% |
| Suppliers | 440/4 | €49 | €1,797 | +€1,748 | +3567.3% |
| Other amounts payable | 47/48 | €420,856 | €359,291 | -€61,565 | -14.6% |
| Accrued charges and deferred income | 492/3 | - | €663 | +€663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,462 | €24,396 | -€28,066 | -53.5% |
| Other operating charges | 640/8 | €4,679 | €5,422 | +€743 | +15.9% |
| Gross operating margin | 9900 | €38,860 | €47,795 | +€8,935 | +23.0% |
| Operating profit (loss) | 9901 | -€18,281 | €17,977 | +€36,258 | |
| Financial charges | 65/66B | €166 | €176 | +€10 | +6.0% |
| Recurring financial charges | 65 | €166 | €176 | +€10 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,447 | €17,801 | +€36,248 | |
| Profit (loss) for the period | 9904 | -€18,447 | €17,801 | +€36,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,447 | €17,801 | +€36,248 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.