OUD - LEMMENS: 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.
OUD - LEMMENS
Largest movements
- Tangible fixed assets -€9,617
down €9,617 (-11.6%), from €82,895 to €73,278
of which Land and buildings: -€5,446
- Cash -€5,494
down €5,494 (-52.4%), from €10,477 to €4,983
mainly Debts after one year (-€10,000) and Net result for the year (-€7,916)
- Debts after one year -€10,000
down €10,000 (-10.0%), from €100,000 to €90,000
- Profit (loss) carried forward -€7,916
down €7,916 (-16.3%), from -€48,668 to -€56,584
- Other debts +€3,283
up €3,283 (+194%), from €1,692 to €4,975
- Gross operating margin -€8,221
down €8,221 (-71.2%), from €11,546 to €3,325
- Other operating charges -€376
down €376 (-28.5%), from €1,320 to €944
- Depreciation +€182
up €182 (+1.9%), from €9,435 to €9,617
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 | €95,247 | €79,822 | -€15,426 | -16.2% |
| Fixed assets | 21/28 | €82,895 | €73,278 | -€9,617 | -11.6% |
| Tangible fixed assets | 22/27 | €82,895 | €73,278 | -€9,617 | -11.6% |
| Land and buildings | 22 | €66,027 | €60,581 | -€5,446 | -8.2% |
| Furniture and vehicles | 24 | €16,868 | €12,697 | -€4,171 | -24.7% |
| Current assets | 29/58 | €12,353 | €6,544 | -€5,808 | -47.0% |
| Amounts receivable within one year | 40/41 | €605 | €225 | -€380 | -62.8% |
| Trade receivables | 40 | €605 | €80 | -€525 | -86.8% |
| Other amounts receivable | 41 | - | €145 | +€145 | |
| Cash at bank and in hand | 54/58 | €10,477 | €4,983 | -€5,494 | -52.4% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,336 | +€66 | +5.2% |
| Total equity and liabilities | 10/49 | €95,247 | €79,822 | -€15,426 | -16.2% |
| Equity | 10/15 | -€7,463 | -€15,379 | -€7,916 | -106% |
| Contributions | 10/11 | €41,205 | €41,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,668 | -€56,584 | -€7,916 | -16.3% |
| Amounts payable | 17/49 | €102,711 | €95,201 | -€7,510 | -7.3% |
| Amounts payable after more than one year | 17 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Financial debts | 170/4 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Amounts payable within one year | 42/48 | €2,711 | €5,201 | +€2,490 | +91.9% |
| Trade debts | 44 | €50 | - | -€50 | |
| Suppliers | 440/4 | €50 | - | -€50 | |
| Taxes, remuneration and social security | 45 | €969 | €226 | -€743 | -76.7% |
| Taxes | 450/3 | €969 | €226 | -€743 | -76.7% |
| Other amounts payable | 47/48 | €1,692 | €4,975 | +€3,283 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,435 | €9,617 | +€182 | +1.9% |
| Other operating charges | 640/8 | €1,320 | €944 | -€376 | -28.5% |
| Gross operating margin | 9900 | €11,546 | €3,325 | -€8,221 | -71.2% |
| Operating profit (loss) | 9901 | €791 | -€7,236 | -€8,027 | |
| Financial charges | 65/66B | €454 | €454 | = | 0.0% |
| Recurring financial charges | 65 | €454 | €454 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €337 | -€7,690 | -€8,027 | |
| Income taxes | 67/77 | €226 | €226 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | €111 | -€7,916 | -€8,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €111 | -€7,916 | -€8,027 |
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 17 October 2026 via checked.be.