FESTINA LENTE SERVICES: what changed
FESTINA LENTE SERVICES
Largest movements
- Cash +€51,322
up €51,322 (+1,985%), from €2,585 to €53,908
mainly Debts after one year (+€31,142) and Net result for the year (+€25,918)
- Tangible fixed assets +€38,250
new in 2025: €38,250
- Receivables within one year -€20,151
down €20,151 (-90.5%), from €22,268 to €2,116
of which Trade receivables: -€21,489
- Formation expenses -€2,064
no longer reported in 2025 (was €2,064)
- Debts after one year +€31,142
new in 2025: €31,142
- Reserves +€25,918
up €25,918 (+190%), from €13,638 to €39,556
- Tax, wage and social debts +€7,566
up €7,566 (+148%), from €5,114 to €12,681
- Trade debts -€2,881
down €2,881 (-91.0%), from €3,164 to €284
- Current portion of long-term debt +€2,858
new in 2025: €2,858
- Gross operating margin +€19,549
up €19,549 (+103%), from €18,979 to €38,527
- Taxes +€5,731
up €5,731 (+112%), from €5,114 to €10,845
- Financial charges +€1,317
up €1,317 (+6,195%), from €21 to €1,338
- Other operating charges +€544
up €544 (+7,257%), from €8 to €552
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,917 | €94,274 | +€67,357 | +250% |
| Formation expenses | 20 | €2,064 | - | -€2,064 | |
| Fixed assets | 21/28 | - | €38,250 | +€38,250 | |
| Tangible fixed assets | 22/27 | - | €38,250 | +€38,250 | |
| Land and buildings | 22 | - | €38,250 | +€38,250 | |
| Current assets | 29/58 | €24,853 | €56,024 | +€31,171 | +125% |
| Amounts receivable within one year | 40/41 | €22,268 | €2,116 | -€20,151 | -90.5% |
| Trade receivables | 40 | €21,897 | €408 | -€21,489 | -98.1% |
| Other amounts receivable | 41 | €370 | €1,708 | +€1,338 | +361% |
| Cash at bank and in hand | 54/58 | €2,585 | €53,908 | +€51,322 | +1,985% |
| Total equity and liabilities | 10/49 | €26,917 | €94,274 | +€67,357 | +250% |
| Equity | 10/15 | €18,638 | €44,556 | +€25,918 | +139% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,638 | €39,556 | +€25,918 | +190% |
| Distributable reserves | 133 | €13,638 | €39,556 | +€25,918 | +190% |
| Amounts payable | 17/49 | €8,279 | €49,718 | +€41,439 | +501% |
| Amounts payable after more than one year | 17 | - | €31,142 | +€31,142 | |
| Financial debts | 170/4 | - | €31,142 | +€31,142 | |
| Amounts payable within one year | 42/48 | €8,279 | €18,576 | +€10,297 | +124% |
| Current portion of amounts payable after more than one year | 42 | - | €2,858 | +€2,858 | |
| Trade debts | 44 | €3,164 | €284 | -€2,881 | -91.0% |
| Suppliers | 440/4 | €3,164 | €284 | -€2,881 | -91.0% |
| Taxes, remuneration and social security | 45 | €5,114 | €12,681 | +€7,566 | +148% |
| Taxes | 450/3 | €5,114 | €12,681 | +€7,566 | +148% |
| Other amounts payable | 47/48 | - | €2,754 | +€2,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | - | -€198 | |
| Other operating charges | 640/8 | €8 | €552 | +€544 | +7,257% |
| Gross operating margin | 9900 | €18,979 | €38,527 | +€19,549 | +103% |
| Operating profit (loss) | 9901 | €18,773 | €37,975 | +€19,202 | +102% |
| Financial income | 75/76B | - | €125 | +€125 | |
| Recurring financial income | 75 | - | €125 | +€125 | |
| Financial charges | 65/66B | €21 | €1,338 | +€1,317 | +6,195% |
| Recurring financial charges | 65 | €21 | €1,338 | +€1,317 | +6,195% |
| Profit (loss) for the period before taxes | 9903 | €18,752 | €36,763 | +€18,011 | +96.0% |
| Income taxes | 67/77 | €5,114 | €10,845 | +€5,731 | +112% |
| Profit (loss) for the period | 9904 | €13,638 | €25,918 | +€12,280 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,638 | €25,918 | +€12,280 | +90.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.