De Lentehei: 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.
De Lentehei
Largest movements
- Cash +€35,034
up €35,034 (+111%), from €31,594 to €66,628
mainly Other debts (+€55,036) and Tax, wage and social debts (+€23,364)
- Tangible fixed assets +€26,307
up €26,307 (+116%), from €22,674 to €48,981
of which Plant, machinery and equipment: +€29,519
- Receivables within one year -€10,447
down €10,447 (-96.6%), from €10,811 to €364
of which Other amounts receivable: -€5,242
- Financial fixed assets +€5,850
up €5,850 (+975%), from €600 to €6,450
- Other debts +€55,036
up €55,036 (+170%), from €32,406 to €87,442
- Profit (loss) carried forward -€26,018
down €26,018, from €0 to -€26,018
- Tax, wage and social debts +€23,364
up €23,364 (+173%), from €13,542 to €36,906
of which Remuneration and social security: +€20,758
- Trade debts +€4,151
up €4,151 (+90.4%), from €4,594 to €8,745
- Staff costs +€105,958
up €105,958 (+167%), from €63,267 to €169,224
- Gross operating margin +€50,260
up €50,260 (+44.8%), from €112,218 to €162,479
- Depreciation +€10,464
up €10,464 (+313%), from €3,343 to €13,807
- Taxes -€7,906
down €7,906 (-98.2%), from €8,047 to €141
- Other operating charges -€3,654
down €3,654 (-62.4%), from €5,853 to €2,199
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 | €78,958 | €135,492 | +€56,533 | +71.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €23,274 | €55,431 | +€32,157 | +138% |
| Tangible fixed assets | 22/27 | €22,674 | €48,981 | +€26,307 | +116% |
| Plant, machinery and equipment | 23 | €10,830 | €40,349 | +€29,519 | +273% |
| Furniture and vehicles | 24 | €11,844 | €8,632 | -€3,212 | -27.1% |
| Financial fixed assets | 28 | €600 | €6,450 | +€5,850 | +975% |
| Current assets | 29/58 | €55,684 | €80,061 | +€24,377 | +43.8% |
| Stocks and contracts in progress | 3 | €9,714 | €8,964 | -€750 | -7.7% |
| Stocks | 30/36 | €9,714 | €8,964 | -€750 | -7.7% |
| Amounts receivable within one year | 40/41 | €10,811 | €364 | -€10,447 | -96.6% |
| Trade receivables | 40 | €5,205 | €0 | -€5,205 | -100% |
| Other amounts receivable | 41 | €5,607 | €364 | -€5,242 | -93.5% |
| Cash at bank and in hand | 54/58 | €31,594 | €66,628 | +€35,034 | +111% |
| Deferred charges and accrued income | 490/1 | €3,565 | €4,104 | +€539 | +15.1% |
| Total equity and liabilities | 10/49 | €78,958 | €135,492 | +€56,533 | +71.6% |
| Equity | 10/15 | €28,416 | €2,398 | -€26,018 | -91.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,416 | €27,416 | = | 0.0% |
| Distributable reserves | 133 | €27,416 | €27,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€26,018 | -€26,018 | |
| Amounts payable | 17/49 | €50,542 | €133,093 | +€82,552 | +163% |
| Amounts payable within one year | 42/48 | €50,542 | €133,093 | +€82,552 | +163% |
| Trade debts | 44 | €4,594 | €8,745 | +€4,151 | +90.4% |
| Suppliers | 440/4 | €4,594 | €8,745 | +€4,151 | +90.4% |
| Taxes, remuneration and social security | 45 | €13,542 | €36,906 | +€23,364 | +173% |
| Taxes | 450/3 | €8,074 | €10,681 | +€2,607 | +32.3% |
| Remuneration and social security | 454/9 | €5,468 | €26,225 | +€20,758 | +380% |
| Other amounts payable | 47/48 | €32,406 | €87,442 | +€55,036 | +170% |
| Remuneration, social security and pensions | 62 | €63,267 | €169,224 | +€105,958 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,343 | €13,807 | +€10,464 | +313% |
| Other operating charges | 640/8 | €5,853 | €2,199 | -€3,654 | -62.4% |
| Gross operating margin | 9900 | €112,218 | €162,479 | +€50,260 | +44.8% |
| Operating profit (loss) | 9901 | €39,756 | -€22,752 | -€62,508 | |
| Financial income | 75/76B | €25 | €1,288 | +€1,263 | +5,011% |
| Recurring financial income | 75 | €25 | €1,288 | +€1,263 | +5,011% |
| Financial charges | 65/66B | €4,000 | €4,413 | +€413 | +10.3% |
| Recurring financial charges | 65 | €4,000 | €4,413 | +€413 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €35,781 | -€25,877 | -€61,658 | |
| Income taxes | 67/77 | €8,047 | €141 | -€7,906 | -98.2% |
| Profit (loss) for the period | 9904 | €27,734 | -€26,018 | -€53,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,734 | -€26,018 | -€53,752 |
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 27 October 2026 via checked.be.