LENAPHARM
ActiveFinancials · financial year 2024, micro format
2025 annual accounts not yet filed, deadline passed on 31 July 2026 The financial year closed on 31 December 2025. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). Source: NBB filings, as of 4 November 2026.
Annual accounts 2024 filed on 18-10-2025 PDF all 10 filings
Turnover
≈ €180,000
Estimated: probably between €120,000 and €310,000
EBIT margin
Not included in this filing
Net result
€6,522▲ 13.2%
2023 · €5,760
Working capital
-€546,390▼ 7.6%
2023 · -€508,022
Multi-year overview
2018 to 2024, 7 financial yearsOperating result
€56,759
▲ 261%
2024
20182024
Net result
€6,522
▲ 13.2%
2024
20182024
Equity
€119,486
▲ 5.8%
2024
20182024
Total assets
€1.1m
▲ 2.6%
2024
20182024
Debt
€944,188
▲ 2.2%
2024
20182024
Working capital
-€546,390
▼ 7.6%
2024
20182024
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920202021202220232024
Operating result€0.07m-€0.04m▼ 39.5%-€0.004m€0.02m€0.04m▲ 121%€0.02m▼ 58.6%€0.06m▲ 261%
Net result€0.04m-€0.02m▼ 45.2%-€0.02m€0.004m€0.02m▲ 373%€0.006m▼ 72.7%€0.007m▲ 13.2%
Equity€0.08m-€0.1m▲ 30.6%€0.08m▼ 18.1%€0.09m▲ 5.5%€0.1m▲ 24.5%€0.1m▲ 5.4%€0.1m▲ 5.8%
Total assets€1.0m-€1.2m▲ 15.7%€1.3m▲ 9.7%€1.1m▼ 13.5%€1.0m▼ 14.7%€1.0m▲ 6.5%€1.1m▲ 2.6%
Debt€1.0m-€1.1m▲ 14.6%€1.2m▲ 12.2%€1.1m▼ 14.7%€0.9m▼ 17.9%€0.9m▲ 6.7%€0.9m▲ 2.2%
Working capital-€0.3m--€0.3m▼ 5.6%-€0.4m▼ 17.8%-€0.4m▼ 9.8%-€0.5m▼ 5.4%-€0.5m▼ 9.6%-€0.5m▼ 7.6%
The operating result for 2024 is 3.6 times that of 2023 and the highest since 2020. It is a recovery after the fall in 2023.
The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €1.1m
Fixed assets
€851,489 ▼ 0.3%
Current assets
€212,185 ▲ 15.9%
Equity and liabilities €1.1m
Equity
€119,486 ▲ 5.8%
Debt
€944,188 ▲ 2.2%
Debt's share of the balance-sheet total falls from 89.1% to 88.8%. Equity and debt are higher.
Key figures and ratios
EBITDA
€59,355
Cash flow
€9,118
Current ratio
0.28▲
2023 · 0.26
Debt to equity
7.90▼
2023 · 8.18
ROE
5.5%▲
2023 · 5.1%
ROA
0.6%▲
2023 · 0.6%
Interest coverage
1.23
Debt ≤ 1 year
€758,575▲
2023 · €691,033
Debt > 1 year
€185,613▼
2023 · €233,100
Income taxes
€1,920▲
2023 · €1,632
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 |
|---|---|---|---|---|
| Tangible fixed assets | - | - | €4,085 | - |
| Depreciation and write-downs of the year | - | - | - | €2,596 |
Source: notes to the 2021 to 2024 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | - | - | - | - | €2,596 | - |
| Other operating charges640/8 | - | - | - | €3,827 | - | €250 | - | - |
| Gross operating margin9900 | €71,563 | €41,433 | -€245 | €21,050 | €37,994 | €15,966 | €59,355 | ▲ 272% |
| Operating profit (loss)9901 | €68,537 | €41,433 | -€3,787 | €17,223 | €37,994 | €15,716 | €56,759 | ▲ 261% |
| Financial income75/76B | - | - | - | €3 | - | €3 | - | - |
| Recurring financial income75 | - | - | - | €3 | - | €3 | - | - |
| Financial charges65/66B | - | - | - | €10,782 | €9,538 | €8,327 | €48,316 | ▲ 480% |
| Recurring financial charges65 | €14,234 | €13,146 | €12,039 | €10,782 | €9,538 | €8,327 | €48,316 | ▲ 480% |
| Profit (loss) for the period before taxes9903 | €54,303 | €28,287 | -€15,826 | €6,445 | €28,457 | €7,392 | €8,443 | ▲ 14.2% |
| Income taxes67/77 | €11,695 | €4,924 | €2,197 | €1,985 | €7,347 | €1,632 | €1,920 | ▲ 17.7% |
| Profit (loss) for the period9904 | €42,608 | €23,363 | -€18,023 | €4,460 | €21,110 | €5,760 | €6,522 | ▲ 13.2% |
| Profit (loss) for the period to be appropriated9905 | €42,608 | €23,363 | -€18,023 | €4,460 | €21,110 | €5,760 | €6,522 | ▲ 13.2% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €1.0m | €1.2m | €1.3m | €1.1m | €1.0m | €1.0m | €1.1m | ▲ 2.6% |
| Fixed assets21/28 | €0.9m | €0.9m | €0.9m | €0.9m | €0.9m | €0.9m | €0.9m | ▼ 0.3% |
| Tangible fixed assets22/27 | - | - | - | - | - | €0.004m | €0.001m | ▼ 63.5% |
| Plant, machinery and equipment23 | - | - | - | - | - | €0.004m | €0.001m | ▼ 63.5% |
| Financial fixed assets28 | €0.9m | €0.9m | €0.9m | €0.9m | €0.9m | €0.9m | €0.9m | = |
| Current assets29/58 | €0.2m | €0.4m | €0.5m | €0.3m | €0.1m | €0.2m | €0.2m | ▲ 15.9% |
| Amounts receivable within one year40/41 | €0.2m | €0.4m | €0.5m | €0.3m | €0.1m | €0.2m | €0.2m | ▲ 16.3% |
| Trade receivables40 | - | - | - | €0.3m | €0.1m | €0.2m | €0.2m | ▲ 17.6% |
| Other amounts receivable41 | - | - | - | €0.03m | €0.02m | €0.01m | €0.01m | ▼ 2.1% |
| Cash at bank and in hand54/58 | €463 | €0.001m | €0.002m | €0.002m | €0.001m | €0.001m | €23 | ▼ 96.2% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €1.0m | €1.2m | €1.3m | €1.1m | €1.0m | €1.0m | €1.1m | ▲ 2.6% |
| Equity10/15 | €0.08m | €0.1m | €0.08m | €0.09m | €0.1m | €0.1m | €0.1m | ▲ 5.8% |
| Contributions10/11 | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Reserves13 | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | €0.002m | = |
| Non-distributable reserves130/1 | - | - | - | €0.002m | €0.002m | €0.002m | €0.002m | = |
| Reserves not available under the articles1311 | - | - | - | €0.002m | €0.002m | €0.002m | €0.002m | = |
| Profit (loss) carried forward14 | €0.06m | €0.08m | €0.06m | €0.07m | €0.09m | €0.09m | €0.1m | ▲ 7.1% |
| Amounts payable17/49 | €1.0m | €1.1m | €1.2m | €1.1m | €0.9m | €0.9m | €0.9m | ▲ 2.2% |
| Amounts payable after more than one year17 | €0.5m | €0.4m | €0.4m | €0.3m | €0.3m | €0.2m | €0.2m | ▼ 20.4% |
| Financial debts170/4 | - | - | - | €0.3m | €0.3m | €0.2m | €0.2m | ▼ 20.4% |
| Amounts payable within one year42/48 | €0.5m | €0.7m | €0.9m | €0.7m | €0.6m | €0.7m | €0.8m | ▲ 9.8% |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.05m | €0.05m | €0.05m | €0.05m | ▲ 11.7% |
| Trade debts44 | €0.009m | €0.007m | €0.01m | €0.009m | €0.02m | €0.01m | €0.02m | ▲ 52.2% |
| Suppliers440/4 | - | - | - | €0.009m | €0.02m | €0.01m | €0.02m | ▲ 52.2% |
| Advances received on contracts in progress46 | - | - | - | €0.1m | €0.1m | €0.2m | €0.2m | ▲ 0.4% |
| Taxes, remuneration and social security45 | - | - | - | €0.06m | €0.02m | €0.04m | €0.05m | ▲ 31.6% |
| Taxes450/3 | - | - | - | €0.06m | €0.02m | €0.04m | €0.04m | ▲ 6.4% |
| Remuneration and social security454/9 | - | - | - | - | - | - | €0.01m | - |
| Other amounts payable47/48 | - | - | - | €0.5m | €0.4m | €0.4m | €0.4m | ▲ 10.7% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €42,608 | €23,363 | -€18,023 | €4,460 | €21,110 | €5,760 | €6,522 | ▲ 13.2% |
| + Depreciation and write-downs630 | - | - | - | - | - | - | €2,596 | - |
| Operating cash flow (approximation) | €42,608 | €23,363 | -€18,023 | €4,460 | €21,110 | €5,760 | €9,118 | ▲ 58.3% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €0 | -€4,085 | €0 | - |
| Change in cash | - | €940 | €235 | -€27 | -€731 | -€291 | -€566 | ▼ 94.4% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (10)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2024 | micro format | 18-10-2025 | 2025-00545776 | |
| 31-12-2023 | micro format | 15-10-2024 | 2024-00509052 | |
| 31-12-2022 | micro format | 17-10-2023 | 2023-00488704 | |
| 31-12-2021 | micro format | 12-12-2022 | 2022-20535478 | |
| 31-12-2020 | micro format | 24-01-2022 | 2022-01700138 | |
| 31-12-2019 | full format | 12-08-2021 | 2021-48600466 | |
| 31-12-2018 | micro format | 31-08-2019 | 2019-60500465 | |
| 31-12-2017 | micro format | 31-07-2018 | 2018-41900527 | |
| 31-12-2016 | micro format | 01-09-2017 | 2017-58700110 | |
| 31-12-2015 | full format | 21-01-2017 | 2017-01900563 |