LERMYTTE: 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.
LERMYTTE
Largest movements
- Tangible fixed assets -€16,563
down €16,563 (-2.1%), from €779,503 to €762,939
of which Plant, machinery and equipment: -€15,982
- Debts after one year -€25,475
down €25,475 (-4.8%), from €536,243 to €510,767
- Profit (loss) carried forward +€13,786
no longer reported in 2025 (was -€13,786)
- Financial charges -€14,509
down €14,509 (-92.6%), from €15,667 to €1,158
- Gross operating margin -€11,534
down €11,534 (-26.0%), from €44,405 to €32,871
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 | €794,155 | €783,391 | -€10,764 | -1.4% |
| Fixed assets | 21/28 | €779,503 | €762,939 | -€16,563 | -2.1% |
| Tangible fixed assets | 22/27 | €779,503 | €762,939 | -€16,563 | -2.1% |
| Land and buildings | 22 | €627,750 | €627,750 | = | 0.0% |
| Plant, machinery and equipment | 23 | €150,173 | €134,191 | -€15,982 | -10.6% |
| Furniture and vehicles | 24 | €1,580 | €999 | -€581 | -36.8% |
| Current assets | 29/58 | €14,652 | €20,452 | +€5,799 | +39.6% |
| Amounts receivable within one year | 40/41 | €4,550 | €4,550 | = | 0.0% |
| Other amounts receivable | 41 | €4,550 | €4,550 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,102 | €15,902 | +€5,799 | +57.4% |
| Total equity and liabilities | 10/49 | €794,155 | €783,391 | -€10,764 | -1.4% |
| Equity | 10/15 | €16,696 | €31,846 | +€15,150 | +90.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,890 | €13,254 | +€1,364 | +11.5% |
| Distributable reserves | 133 | €11,890 | €13,254 | +€1,364 | +11.5% |
| Profit (loss) carried forward | 14 | -€13,786 | - | +€13,786 | |
| Amounts payable | 17/49 | €777,459 | €751,545 | -€25,914 | -3.3% |
| Amounts payable after more than one year | 17 | €536,243 | €510,767 | -€25,475 | -4.8% |
| Financial debts | 170/4 | €536,243 | €510,767 | -€25,475 | -4.8% |
| Amounts payable within one year | 42/48 | €241,216 | €240,778 | -€439 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €24,793 | €25,475 | +€682 | +2.8% |
| Trade debts | 44 | €1,425 | €699 | -€726 | -50.9% |
| Suppliers | 440/4 | €1,425 | €699 | -€726 | -50.9% |
| Taxes, remuneration and social security | 45 | €2,998 | €2,604 | -€395 | -13.2% |
| Taxes | 450/3 | €2,998 | €2,604 | -€395 | -13.2% |
| Other amounts payable | 47/48 | €212,000 | €212,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,563 | €16,563 | = | 0.0% |
| Gross operating margin | 9900 | €44,405 | €32,871 | -€11,534 | -26.0% |
| Operating profit (loss) | 9901 | €27,842 | €16,308 | -€11,534 | -41.4% |
| Financial charges | 65/66B | €15,667 | €1,158 | -€14,509 | -92.6% |
| Recurring financial charges | 65 | €15,667 | €1,158 | -€14,509 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €12,175 | €15,150 | +€2,975 | +24.4% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €12,174 | €15,150 | +€2,975 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,174 | €15,150 | +€2,975 | +24.4% |
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 20 October 2026 via checked.be.