LERMYCAR: 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.
LERMYCAR
Largest movements
- Receivables within one year -€73,270
down €73,270 (-38.5%), from €190,122 to €116,852
of which Trade receivables: -€51,170
- Tangible fixed assets -€31,530
down €31,530 (-9.2%), from €343,112 to €311,583
of which Land and buildings: -€17,919
- Trade debts -€46,146
down €46,146 (-51.7%), from €89,286 to €43,140
- Other debts -€22,965
no longer reported in 2025 (was €22,965)
- Tax, wage and social debts -€20,073
down €20,073 (-36.3%), from €55,331 to €35,258
of which Remuneration and social security: -€15,905
- Debts after one year -€11,991
down €11,991 (-10.3%), from €116,489 to €104,497
- Staff costs -€35,942
down €35,942 (-28.8%), from €124,692 to €88,750
- Financial income -€33,811
down €33,811 (-98.4%), from €34,354 to €543
- Depreciation -€31,683
down €31,683 (-34.2%), from €92,585 to €60,903
- Taxes +€11,963
up €11,963 (+1,740%), from €688 to €12,650
- Other operating charges +€5,826
up €5,826 (+65.3%), from €8,922 to €14,749
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 | €635,218 | €530,479 | -€104,738 | -16.5% |
| Fixed assets | 21/28 | €343,316 | €311,786 | -€31,530 | -9.2% |
| Tangible fixed assets | 22/27 | €343,112 | €311,583 | -€31,530 | -9.2% |
| Land and buildings | 22 | €270,467 | €252,548 | -€17,919 | -6.6% |
| Plant, machinery and equipment | 23 | €37,469 | €28,934 | -€8,535 | -22.8% |
| Furniture and vehicles | 24 | €4,911 | €14,404 | +€9,493 | +193% |
| Leasing and similar rights | 25 | €30,265 | €15,697 | -€14,568 | -48.1% |
| Financial fixed assets | 28 | €203 | €203 | = | 0.0% |
| Current assets | 29/58 | €291,902 | €218,693 | -€73,209 | -25.1% |
| Stocks and contracts in progress | 3 | €59,717 | €55,804 | -€3,913 | -6.6% |
| Stocks | 30/36 | €59,717 | €55,804 | -€3,913 | -6.6% |
| Amounts receivable within one year | 40/41 | €190,122 | €116,852 | -€73,270 | -38.5% |
| Trade receivables | 40 | €101,555 | €50,385 | -€51,170 | -50.4% |
| Other amounts receivable | 41 | €88,567 | €66,466 | -€22,100 | -25.0% |
| Cash at bank and in hand | 54/58 | €36,479 | €36,725 | +€246 | +0.7% |
| Deferred charges and accrued income | 490/1 | €5,584 | €9,312 | +€3,729 | +66.8% |
| Total equity and liabilities | 10/49 | €635,218 | €530,479 | -€104,738 | -16.5% |
| Equity | 10/15 | €229,571 | €229,454 | -€117 | -0.1% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €37,009 | €37,009 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €18,409 | €18,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,562 | €6,445 | -€117 | -1.8% |
| Amounts payable | 17/49 | €405,647 | €301,026 | -€104,621 | -25.8% |
| Amounts payable after more than one year | 17 | €116,489 | €104,497 | -€11,991 | -10.3% |
| Financial debts | 170/4 | €116,489 | €104,497 | -€11,991 | -10.3% |
| Amounts payable within one year | 42/48 | €289,023 | €196,528 | -€92,494 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €56,440 | €53,130 | -€3,310 | -5.9% |
| Financial debts | 43 | €65,000 | €65,000 | = | 0.0% |
| Credit institutions | 430/8 | €65,000 | - | -€65,000 | |
| Other loans | 439 | - | €65,000 | +€65,000 | |
| Trade debts | 44 | €89,286 | €43,140 | -€46,146 | -51.7% |
| Suppliers | 440/4 | €89,286 | €43,140 | -€46,146 | -51.7% |
| Taxes, remuneration and social security | 45 | €55,331 | €35,258 | -€20,073 | -36.3% |
| Taxes | 450/3 | €33,357 | €29,188 | -€4,169 | -12.5% |
| Remuneration and social security | 454/9 | €21,975 | €6,070 | -€15,905 | -72.4% |
| Other amounts payable | 47/48 | €22,965 | - | -€22,965 | |
| Accrued charges and deferred income | 492/3 | €135 | - | -€135 | |
| Non-recurring operating income | 76A | - | €3,164 | +€3,164 | |
| Remuneration, social security and pensions | 62 | €124,692 | €88,750 | -€35,942 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,585 | €60,903 | -€31,683 | -34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,855 | - | +€1,855 | |
| Other operating charges | 640/8 | €8,922 | €14,749 | +€5,826 | +65.3% |
| Gross operating margin | 9900 | €195,104 | €197,265 | +€2,161 | +1.1% |
| Operating profit (loss) | 9901 | -€29,240 | €32,863 | +€62,103 | |
| Financial income | 75/76B | €34,354 | €543 | -€33,811 | -98.4% |
| Recurring financial income | 75 | €34,354 | €543 | -€33,811 | -98.4% |
| Financial charges | 65/66B | €22,506 | €20,873 | -€1,633 | -7.3% |
| Recurring financial charges | 65 | €22,506 | €20,873 | -€1,633 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,392 | €12,533 | +€29,925 | |
| Income taxes | 67/77 | €688 | €12,650 | +€11,963 | +1,740% |
| Profit (loss) for the period | 9904 | -€18,080 | -€117 | +€17,963 | +99.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,080 | -€117 | +€17,963 | +99.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.