Lerimo: 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.
Lerimo
Largest movements
- Receivables within one year +€60,723
up €60,723 (+74.7%), from €81,256 to €141,979
- Cash -€53,010
down €53,010 (-24.4%), from €217,205 to €164,194
mainly Receivables within one year (-€60,723) and Accrued charges and deferred income (-€44,861)
- Tangible fixed assets -€42,377
down €42,377 (-4.1%), from €1.0m to €993,798
- Accrued charges and deferred income -€44,861
no longer reported in 2025 (was €44,861)
- Other debts +€30,928
up €30,928 (+85.3%), from €36,270 to €67,198
- Tax, wage and social debts -€30,818
no longer reported in 2025 (was €30,818)
- Gross operating margin -€267,472
down €267,472 (-83.4%), from €320,882 to €53,409
- Taxes -€108,483
down €108,483 (-97.2%), from €111,633 to €3,150
- Financial charges -€25,714
down €25,714 (-98.9%), from €26,009 to €295
- Other operating charges -€5,831
down €5,831 (-69.2%), from €8,427 to €2,597
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 | €1,506,310 | €1,466,847 | -€39,463 | -2.6% |
| Fixed assets | 21/28 | €1,036,175 | €993,798 | -€42,377 | -4.1% |
| Tangible fixed assets | 22/27 | €1,036,175 | €993,798 | -€42,377 | -4.1% |
| Land and buildings | 22 | €1,036,175 | €993,798 | -€42,377 | -4.1% |
| Current assets | 29/58 | €470,136 | €473,049 | +€2,913 | +0.6% |
| Amounts receivable within one year | 40/41 | €81,256 | €141,979 | +€60,723 | +74.7% |
| Other amounts receivable | 41 | €81,256 | €141,979 | +€60,723 | +74.7% |
| Current investments | 50/53 | €165,513 | €166,208 | +€695 | +0.4% |
| Cash at bank and in hand | 54/58 | €217,205 | €164,194 | -€53,010 | -24.4% |
| Deferred charges and accrued income | 490/1 | €6,162 | €667 | -€5,494 | -89.2% |
| Total equity and liabilities | 10/49 | €1,506,310 | €1,466,847 | -€39,463 | -2.6% |
| Equity | 10/15 | €1,387,545 | €1,394,035 | +€6,491 | +0.5% |
| Contributions | 10/11 | €292,465 | €292,465 | = | 0.0% |
| Capital | 10 | €292,465 | €292,465 | = | 0.0% |
| Issued capital | 100 | €292,465 | €292,465 | = | 0.0% |
| Reserves | 13 | €1,095,080 | €1,101,570 | +€6,491 | +0.6% |
| Non-distributable reserves | 130/1 | €29,247 | €29,247 | = | 0.0% |
| Legal reserve | 130 | €29,247 | €29,247 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,625 | €16,663 | -€961 | -5.5% |
| Distributable reserves | 133 | €1,048,208 | €1,055,661 | +€7,452 | +0.7% |
| Provisions and deferred taxes | 16 | €5,875 | €5,555 | -€320 | -5.5% |
| Deferred taxes | 168 | €5,875 | €5,555 | -€320 | -5.5% |
| Amounts payable | 17/49 | €112,891 | €67,257 | -€45,634 | -40.4% |
| Amounts payable within one year | 42/48 | €68,030 | €67,257 | -€773 | -1.1% |
| Trade debts | 44 | €941 | €59 | -€882 | -93.7% |
| Suppliers | 440/4 | €941 | €59 | -€882 | -93.7% |
| Taxes, remuneration and social security | 45 | €30,818 | - | -€30,818 | |
| Taxes | 450/3 | €30,818 | - | -€30,818 | |
| Other amounts payable | 47/48 | €36,270 | €67,198 | +€30,928 | +85.3% |
| Accrued charges and deferred income | 492/3 | €44,861 | - | -€44,861 | |
| Non-recurring operating income | 76A | €215,399 | - | -€215,399 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,926 | €42,377 | +€451 | +1.1% |
| Other operating charges | 640/8 | €8,427 | €2,597 | -€5,831 | -69.2% |
| Gross operating margin | 9900 | €320,882 | €53,409 | -€267,472 | -83.4% |
| Operating profit (loss) | 9901 | €270,528 | €8,436 | -€262,092 | -96.9% |
| Financial income | 75/76B | €2,716 | €1,501 | -€1,215 | -44.7% |
| Recurring financial income | 75 | €2,716 | €1,501 | -€1,215 | -44.7% |
| Financial charges | 65/66B | €26,009 | €295 | -€25,714 | -98.9% |
| Recurring financial charges | 65 | €26,009 | €295 | -€25,714 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €247,235 | €9,641 | -€237,594 | -96.1% |
| Transfer from deferred taxes | 780 | €26,093 | - | -€26,093 | |
| Income taxes | 67/77 | €111,633 | €3,150 | -€108,483 | -97.2% |
| Profit (loss) for the period | 9904 | €161,695 | €6,491 | -€155,205 | -96.0% |
| Transfer from tax-exempt reserves | 789 | €78,279 | €961 | -€77,318 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €239,975 | €7,452 | -€232,523 | -96.9% |
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 12 October 2026 via checked.be.