Centre Léna: 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.
Centre Léna
Largest movements
- Receivables within one year -€5,233
down €5,233 (-99.5%), from €5,258 to €25
of which Trade receivables: -€5,131
- Cash -€4,306
down €4,306 (-21.0%), from €20,488 to €16,182
mainly Debts after one year (-€5,000) and Investment in fixed assets (net) (-€4,791)
- Tangible fixed assets +€2,382
up €2,382 (+102%), from €2,333 to €4,715
of which Plant, machinery and equipment: +€3,099
- Deferred charges and accrued income -€870
down €870 (-17.8%), from €4,891 to €4,021
- Debts after one year -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Trade debts -€3,155
down €3,155 (-60.5%), from €5,212 to €2,057
- Other debts +€1,482
up €1,482 (+59.6%), from €2,486 to €3,968
- Profit (loss) carried forward -€1,390
down €1,390 (-21.6%), from -€6,443 to -€7,833
- Purchases and services -€62,346
no longer reported in 2025 (was €62,346)
- Depreciation -€1,232
down €1,232 (-33.8%), from €3,641 to €2,409
- Gross operating margin -€964
down €964 (-29.8%), from €3,235 to €2,271
- Other operating charges -€394
down €394 (-34.5%), from €1,141 to €747
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 | €32,970 | €24,943 | -€8,027 | -24.3% |
| Fixed assets | 21/28 | €2,333 | €4,715 | +€2,382 | +102% |
| Tangible fixed assets | 22/27 | €2,333 | €4,715 | +€2,382 | +102% |
| Plant, machinery and equipment | 23 | €1,231 | €4,330 | +€3,099 | +252% |
| Furniture and vehicles | 24 | €1,102 | €385 | -€717 | -65.1% |
| Current assets | 29/58 | €30,637 | €20,228 | -€10,409 | -34.0% |
| Amounts receivable within one year | 40/41 | €5,258 | €25 | -€5,233 | -99.5% |
| Trade receivables | 40 | €5,156 | €25 | -€5,131 | -99.5% |
| Other amounts receivable | 41 | €102 | - | -€102 | |
| Cash at bank and in hand | 54/58 | €20,488 | €16,182 | -€4,306 | -21.0% |
| Deferred charges and accrued income | 490/1 | €4,891 | €4,021 | -€870 | -17.8% |
| Total equity and liabilities | 10/49 | €32,970 | €24,943 | -€8,027 | -24.3% |
| Equity | 10/15 | €5,057 | €3,667 | -€1,390 | -27.5% |
| Contributions | 10/11 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,443 | -€7,833 | -€1,390 | -21.6% |
| Amounts payable | 17/49 | €27,913 | €21,276 | -€6,637 | -23.8% |
| Amounts payable after more than one year | 17 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Other amounts payable | 178/9 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Amounts payable within one year | 42/48 | €7,913 | €6,276 | -€1,637 | -20.7% |
| Trade debts | 44 | €5,212 | €2,057 | -€3,155 | -60.5% |
| Suppliers | 440/4 | €5,212 | €2,057 | -€3,155 | -60.5% |
| Taxes, remuneration and social security | 45 | €215 | €251 | +€36 | +16.7% |
| Taxes | 450/3 | €215 | €251 | +€36 | +16.7% |
| Other amounts payable | 47/48 | €2,486 | €3,968 | +€1,482 | +59.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,346 | - | -€62,346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €2,409 | -€1,232 | -33.8% |
| Other operating charges | 640/8 | €1,141 | €747 | -€394 | -34.5% |
| Gross operating margin | 9900 | €3,235 | €2,271 | -€964 | -29.8% |
| Operating profit (loss) | 9901 | -€1,547 | -€885 | +€662 | +42.8% |
| Financial charges | 65/66B | €298 | €300 | +€2 | +0.7% |
| Recurring financial charges | 65 | €298 | €300 | +€2 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,845 | -€1,185 | +€660 | +35.8% |
| Income taxes | 67/77 | €215 | €205 | -€10 | -4.7% |
| Profit (loss) for the period | 9904 | -€2,060 | -€1,390 | +€670 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,060 | -€1,390 | +€670 | +32.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.