LERMYTTE CONSTRUCT: 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 CONSTRUCT
Largest movements
- Current investments +€306,033
up €306,033 (+153%), from €200,000 to €506,033
- Cash -€186,398
down €186,398 (-41.6%), from €447,977 to €261,579
mainly Current investments (-€306,033) and Contributions, distributions and other (-€56,000)
- Receivables within one year -€21,544
down €21,544 (-4.8%), from €446,873 to €425,329
of which Other amounts receivable: -€13,025
- Trade debts +€39,917
up €39,917 (+275%), from €14,516 to €54,433
- Reserves +€38,941
up €38,941 (+6.1%), from €642,191 to €681,132
- Tax, wage and social debts +€16,500
up €16,500 (+16.6%), from €99,177 to €115,677
of which Taxes: +€16,385
- Gross operating margin +€43,680
up €43,680 (+6.0%), from €727,043 to €770,723
- Other operating charges +€13,729
up €13,729 (+429%), from €3,199 to €16,928
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 | €1,126,329 | €1,220,106 | +€93,777 | +8.3% |
| Fixed assets | 21/28 | €25,451 | €18,742 | -€6,709 | -26.4% |
| Tangible fixed assets | 22/27 | €25,451 | €18,742 | -€6,709 | -26.4% |
| Plant, machinery and equipment | 23 | €5,461 | €3,917 | -€1,544 | -28.3% |
| Furniture and vehicles | 24 | €19,990 | €14,825 | -€5,165 | -25.8% |
| Current assets | 29/58 | €1,100,878 | €1,201,364 | +€100,486 | +9.1% |
| Stocks and contracts in progress | 3 | €1,300 | €2,048 | +€748 | +57.5% |
| Stocks | 30/36 | €1,300 | €2,048 | +€748 | +57.5% |
| Amounts receivable within one year | 40/41 | €446,873 | €425,329 | -€21,544 | -4.8% |
| Trade receivables | 40 | €411,168 | €402,649 | -€8,519 | -2.1% |
| Other amounts receivable | 41 | €35,705 | €22,680 | -€13,025 | -36.5% |
| Current investments | 50/53 | €200,000 | €506,033 | +€306,033 | +153% |
| Cash at bank and in hand | 54/58 | €447,977 | €261,579 | -€186,398 | -41.6% |
| Deferred charges and accrued income | 490/1 | €4,728 | €6,375 | +€1,647 | +34.8% |
| Total equity and liabilities | 10/49 | €1,126,329 | €1,220,106 | +€93,777 | +8.3% |
| Equity | 10/15 | €660,791 | €699,732 | +€38,941 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €642,191 | €681,132 | +€38,941 | +6.1% |
| Distributable reserves | 133 | €642,191 | €681,132 | +€38,941 | +6.1% |
| Amounts payable | 17/49 | €465,538 | €520,374 | +€54,836 | +11.8% |
| Amounts payable within one year | 42/48 | €452,761 | €507,733 | +€54,972 | +12.1% |
| Trade debts | 44 | €14,516 | €54,433 | +€39,917 | +275% |
| Suppliers | 440/4 | €14,516 | €54,433 | +€39,917 | +275% |
| Taxes, remuneration and social security | 45 | €99,177 | €115,677 | +€16,500 | +16.6% |
| Taxes | 450/3 | €73,628 | €90,013 | +€16,385 | +22.3% |
| Remuneration and social security | 454/9 | €25,549 | €25,664 | +€115 | +0.5% |
| Other amounts payable | 47/48 | €339,068 | €337,623 | -€1,445 | -0.4% |
| Accrued charges and deferred income | 492/3 | €12,777 | €12,641 | -€136 | -1.1% |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €622,766 | €627,750 | +€4,984 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,359 | €10,491 | +€1,132 | +12.1% |
| Other operating charges | 640/8 | €3,199 | €16,928 | +€13,729 | +429% |
| Gross operating margin | 9900 | €727,043 | €770,723 | +€43,680 | +6.0% |
| Operating profit (loss) | 9901 | €91,719 | €115,554 | +€23,835 | +26.0% |
| Financial income | 75/76B | €10,905 | €17,885 | +€6,980 | +64.0% |
| Recurring financial income | 75 | €10,905 | €17,885 | +€6,980 | +64.0% |
| Financial charges | 65/66B | €17,605 | €19,863 | +€2,258 | +12.8% |
| Recurring financial charges | 65 | €17,605 | €19,863 | +€2,258 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €85,019 | €113,576 | +€28,557 | +33.6% |
| Income taxes | 67/77 | €13,123 | €18,635 | +€5,512 | +42.0% |
| Profit (loss) for the period | 9904 | €71,896 | €94,941 | +€23,045 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,896 | €94,941 | +€23,045 | +32.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.