MARC LEMMENS ENGINEERING: 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.
MARC LEMMENS ENGINEERING
Largest movements
- Receivables within one year +€1,019
up €1,019 (+4.7%), from €21,841 to €22,860
- Deferred charges and accrued income -€438
down €438 (-77.1%), from €567 to €130
- Profit (loss) carried forward -€3,281
down €3,281 (-3.1%), from -€104,846 to -€108,127
- Trade debts +€2,249
up €2,249 (+782%), from €288 to €2,536
- Other debts +€1,698
up €1,698 (+5.5%), from €31,080 to €32,778
- Other operating charges -€464
no longer reported in 2024 (was €464)
- Financial charges -€389
down €389 (-65.5%), from €594 to €205
- Gross operating margin +€366
up €366 (+10.6%), from -€3,442 to -€3,076
- Financial income -€56
no longer reported in 2024 (was €56)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,471 | €23,137 | +€666 | +3.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €22,471 | €23,137 | +€666 | +3.0% |
| Amounts receivable within one year | 40/41 | €21,841 | €22,860 | +€1,019 | +4.7% |
| Other amounts receivable | 41 | €21,841 | €22,860 | +€1,019 | +4.7% |
| Cash at bank and in hand | 54/58 | €64 | €148 | +€84 | +133% |
| Deferred charges and accrued income | 490/1 | €567 | €130 | -€438 | -77.1% |
| Total equity and liabilities | 10/49 | €22,471 | €23,137 | +€666 | +3.0% |
| Equity | 10/15 | -€78,196 | -€81,477 | -€3,281 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,050 | €8,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,190 | €6,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,846 | -€108,127 | -€3,281 | -3.1% |
| Amounts payable | 17/49 | €100,667 | €104,614 | +€3,947 | +3.9% |
| Amounts payable after more than one year | 17 | €69,300 | €69,300 | = | 0.0% |
| Financial debts | 170/4 | €69,300 | - | -€69,300 | |
| Other amounts payable | 178/9 | - | €69,300 | +€69,300 | |
| Amounts payable within one year | 42/48 | €31,367 | €35,314 | +€3,947 | +12.6% |
| Trade debts | 44 | €288 | €2,536 | +€2,249 | +782% |
| Suppliers | 440/4 | €288 | €2,536 | +€2,249 | +782% |
| Other amounts payable | 47/48 | €31,080 | €32,778 | +€1,698 | +5.5% |
| Other operating charges | 640/8 | €464 | - | -€464 | |
| Non-recurring operating charges | 66A | €22,808 | - | -€22,808 | |
| Gross operating margin | 9900 | -€3,442 | -€3,076 | +€366 | +10.6% |
| Operating profit (loss) | 9901 | -€26,714 | -€3,076 | +€23,637 | +88.5% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €594 | €205 | -€389 | -65.5% |
| Recurring financial charges | 65 | €594 | €205 | -€389 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,251 | -€3,281 | +€23,970 | +88.0% |
| Profit (loss) for the period | 9904 | -€27,251 | -€3,281 | +€23,970 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,251 | -€3,281 | +€23,970 | +88.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.