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LERNA

Active
Private limited companyfounded 2022active for 4 yearsKlaarstraat 19, 1745 Opwijk, BelgiumKBO/BCE: BE 0790.493.481

Financials · financial year 2025, abbreviated format

Annual accounts 2025 filed on 30-07-2026 at the NBB all 3 filings

Turnover
≈ €210,000
Estimated: probably between €130,000 and €410,000
Total assets
€5.9m▼ 2.9%
2024 · €6.0m
Net result
€8,149▼ 99.2%
2024 · €1.1m
Working capital
-€247,111
2024 · €60,912
Trend over the years

2023 to 2025, 3 financial years

The operating result for 2025 is 1% lower than in 2024.

Operating result€0.08m 2025 Net result€0.008m 2025

Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.

Use the arrow keys on the chart for the figures per year.

The sector band is the middle half of the companies in Manufacture of machinery and equipment not elsewhere classified (NACE 28). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30. The dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio, return on assets (ROA) and staff (FTE).

Every figure with its change against the financial year before
favourable unfavourable
Line202320242025
Operating result-€0.3m-€0.08m€0.08m▼ 1.2%
Net result€0.5mabove the sector's middle half-€1.1mabove the sector's middle half▲ 109%€0.008mwithin the sector's middle half▼ 99.2%
Equity€1.8mabove the sector's middle half-€2.8mabove the sector's middle half▲ 59.9%€2.8mabove the sector's middle half▲ 0.3%
Total assets€5.9mabove the sector's middle half-€6.0mabove the sector's middle half▲ 1.9%€5.9mabove the sector's middle half▼ 2.9%
Debt€4.2m-€3.2m▼ 22.9%€3.0m▼ 5.8%
Working capital€0.4mabove the sector's middle half-€0.06mbelow the sector's middle half▼ 83.3%-€0.2mbelow the sector's middle half
Solvency30.0%within the sector's middle half-47.0%within the sector's middle half▲ 17.0pp48.6%within the sector's middle half▲ 1.6pp
Current ratio1.88within the sector's middle half-1.17within the sector's middle half▼ 0.710.49below the sector's middle half▼ 0.69
Return on assets (ROA)8.6%within the sector's middle half-17.6%above the sector's middle half▲ 9.0pp0.1%below the sector's middle half▼ 17.5pp
Staff (FTE)0below the sector's middle half0below the sector's middle half
above within below The sector band is the middle half of the companies in Manufacture of machinery and equipment not elsewhere classified (NACE 28). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Large changes and their cause
  • 2024 Net result +109% on 2023. The accounts now follow the abbreviated format, last year the micro format.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €5.9m
Fixed assets €5.6m =
Current assets €234,538 ▼ 43.0%
Equity and liabilities €5.9m
Equity €2.8m ▲ 0.3%
Debt €3.0m ▼ 5.8%
Debt's share of the balance-sheet total falls from 53.0% to 51.4%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
Debt to equity
1.06▼
2024 · 1.13
ROE
0.3%▼
2024 · 37.4%
Debt ≤ 1 year
€481,648▲
2024 · €350,601
Debt > 1 year
€2.5m▼
2024 · €2.9m
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.

Investments

fixed assets acquired
Item202320242025
Financial fixed assets€5.2m--

Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 37 lines
Balance sheet Code20242025
Assets
Total assets20/58€6.0m€5.9m▼
Fixed assets21/28€5.6m€5.6m=
Financial fixed assets28€5.6m€5.6m=
Current assets29/58€0.4m€0.2m▼
Amounts receivable within one year40/41€0.4m€0.2m▼
Trade receivables40€0.4m€0.2m▼
Other amounts receivable41€0.01m€0.01m▲
Cash at bank and in hand54/58€0.01m€0.005m▼
Equity and liabilities
Total equity and liabilities10/49€6.0m€5.9m▼
Equity10/15€2.8m€2.8m▲
Contributions10/11€1.3m€1.3m=
Reserves13€1.6m€1.6m=
Distributable reserves133€1.6m€1.6m=
Profit (loss) carried forward14€0.001m€0.009m▲
Amounts payable17/49€3.2m€3.0m▼
Amounts payable after more than one year17€2.9m€2.5m▼
Financial debts170/4€2.9m€2.5m▼
Amounts payable within one year42/48€0.4m€0.5m▲
Current portion of amounts payable after more than one year42€0.3m€0.4m▲
Trade debts44€0.07m€0.08m▲
Suppliers440/4€0.07m€0.08m▲
Other amounts payable47/48€0€0.05m▲
Income statement Code20242025
Other operating charges640/8€0.001m€0.001m▲
Gross operating margin9900€0.08m€0.08m▼
Operating profit (loss)9901€0.08m€0.08m▼
Financial income75/76B€1.2m€0.2m▼
Recurring financial income75€1.2m€0.2m▼
Financial charges65/66B€0.2m€0.2m▲
Recurring financial charges65€0.2m€0.2m▲
Profit (loss) for the period before taxes9903€1.1m€0.008m▼
Profit (loss) for the period9904€1.1m€0.008m▼
Profit (loss) for the period to be appropriated9905€1.1m€0.008m▼
Appropriation of the result
Profit (loss) to be appropriated9906€1.1m€0.009m▼
Profit (loss) brought forward from the previous period14P€0.001m€0.001m=
Transfer to equity691/2€1.1m€0▼
To other reserves6921€1.1m€0▼
Social balance sheet
Average headcount (FTE)90870.00.0=

The notes to these accounts have 9 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2025 at the NBB, filed on 30-07-2026.

Line202320242025Change
Other operating charges640/8€0.001m€0.001m€0.001m▲ 44.6%
Gross operating margin9900-€0.3m€0.08m€0.08m▼ 0.8%
Operating profit (loss)9901-€0.3m€0.08m€0.08m▼ 1.2%
Financial income75/76B€1.0m€1.2m€0.2m▼ 87.4%
Recurring financial income75€1.0m€1.2m€0.2m▼ 87.4%
Financial charges65/66B€0.2m€0.2m€0.2m▲ 6.5%
Recurring financial charges65€0.2m€0.2m€0.2m▲ 6.5%
Profit (loss) for the period before taxes9903€0.5m€1.1m€0.008m▼ 99.2%
Profit (loss) for the period9904€0.5m€1.1m€0.008m▼ 99.2%
Profit (loss) for the period to be appropriated9905€0.5m€1.1m€0.008m▼ 99.2%
Line202320242025Change
Assets
Total assets20/58€5.9m€6.0m€5.9m▼ 2.9%
Fixed assets21/28€5.2m€5.6m€5.6m=
Financial fixed assets28€5.2m€5.6m€5.6m=
Current assets29/58€0.8m€0.4m€0.2m▼ 43.0%
Amounts receivable within one year40/41€0.7m€0.4m€0.2m▼ 42.5%
Trade receivables40€0.7m€0.4m€0.2m▼ 43.9%
Other amounts receivable41€0.01m€0.01m€0.01m▲ 9.4%
Cash at bank and in hand54/58€0.05m€0.01m€0.005m▼ 59.9%
Equity and liabilities
Total equity and liabilities10/49€5.9m€6.0m€5.9m▼ 2.9%
Equity10/15€1.8m€2.8m€2.8m▲ 0.3%
Contributions10/11€1.3m€1.3m€1.3m=
Reserves13€0.5m€1.6m€1.6m=
Distributable reserves133€0.5m€1.6m€1.6m=
Profit (loss) carried forward14€0.001m€0.001m€0.009m▲ 17×
Amounts payable17/49€4.2m€3.2m€3.0m▼ 5.8%
Amounts payable after more than one year17€3.7m€2.9m€2.5m▼ 11.1%
Financial debts170/4€3.7m€2.9m€2.5m▼ 11.1%
Amounts payable within one year42/48€0.4m€0.4m€0.5m▲ 37.4%
Current portion of amounts payable after more than one year42€0.3m€0.3m€0.4m▲ 27.1%
Trade debts44€0.07m€0.07m€0.08m▲ 7.6%
Suppliers440/4€0.07m€0.07m€0.08m▲ 7.6%
Other amounts payable47/48€0.07m€0€0.05m-
Line202320242025Change
Profit (loss) for the period9904€0.5m€1.1m€0.008m▼ 99.2%
Operating cash flow (approximation)€0.5m€1.1m€0.008m▼ 99.2%
Investment in fixed assets (approximation)--€0.5m€0-
Change in cash--€0.04m-€0.008m▲ 79.5%

A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.

Download as CSV

Filings with the National Bank (3)
Financial year Type Filed Reference Document
31-12-2025 abbreviated format 30-07-2026 2026-00354876 PDF
31-12-2024 abbreviated format 16-06-2025 2025-00141174 PDF
31-12-2023 micro format 29-08-2024 2024-00418896 PDF

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