J.J. LENART: what changed
J.J. LENART
Largest movements
- Cash +€28,241
up €28,241 (+27.8%), from €101,469 to €129,710
mainly Net result for the year (+€50,980) and Tax, wage and social debts (+€5,812)
- Tangible fixed assets +€18,686
up €18,686 (+643%), from €2,906 to €21,592
of which Land and buildings: +€20,267
- Receivables within one year +€9,254
up €9,254 (+10.8%), from €85,541 to €94,796
- Reserves +€50,980
up €50,980 (+30.2%), from €168,764 to €219,744
- Tax, wage and social debts +€5,812
up €5,812 (+38.9%), from €14,924 to €20,736
- Gross operating margin +€27,011
up €27,011 (+73.7%), from €36,638 to €63,649
- Taxes +€5,814
up €5,814 (+65.0%), from €8,947 to €14,761
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 | €189,916 | €246,098 | +€56,182 | +29.6% |
| Fixed assets | 21/28 | €2,906 | €21,592 | +€18,686 | +643% |
| Tangible fixed assets | 22/27 | €2,906 | €21,592 | +€18,686 | +643% |
| Land and buildings | 22 | - | €20,267 | +€20,267 | |
| Plant, machinery and equipment | 23 | €2,073 | €993 | -€1,080 | -52.1% |
| Furniture and vehicles | 24 | €833 | €333 | -€500 | -60.0% |
| Current assets | 29/58 | €187,010 | €224,506 | +€37,496 | +20.0% |
| Amounts receivable within one year | 40/41 | €85,541 | €94,796 | +€9,254 | +10.8% |
| Other amounts receivable | 41 | €85,541 | €94,796 | +€9,254 | +10.8% |
| Cash at bank and in hand | 54/58 | €101,469 | €129,710 | +€28,241 | +27.8% |
| Total equity and liabilities | 10/49 | €189,916 | €246,098 | +€56,182 | +29.6% |
| Equity | 10/15 | €173,764 | €224,744 | +€50,980 | +29.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €168,764 | €219,744 | +€50,980 | +30.2% |
| Distributable reserves | 133 | €168,764 | €219,744 | +€50,980 | +30.2% |
| Amounts payable | 17/49 | €16,152 | €21,354 | +€5,202 | +32.2% |
| Amounts payable within one year | 42/48 | €16,152 | €21,354 | +€5,202 | +32.2% |
| Trade debts | 44 | €1,228 | €617 | -€611 | -49.7% |
| Suppliers | 440/4 | €1,228 | €617 | -€611 | -49.7% |
| Taxes, remuneration and social security | 45 | €14,924 | €20,736 | +€5,812 | +38.9% |
| Taxes | 450/3 | €14,924 | €20,736 | +€5,812 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €1,930 | +€160 | +9.1% |
| Other operating charges | 640/8 | €1,317 | €1,154 | -€164 | -12.4% |
| Gross operating margin | 9900 | €36,638 | €63,649 | +€27,011 | +73.7% |
| Operating profit (loss) | 9901 | €33,551 | €60,566 | +€27,015 | +80.5% |
| Financial income | 75/76B | €5,390 | €5,465 | +€74 | +1.4% |
| Recurring financial income | 75 | €5,390 | €5,465 | +€74 | +1.4% |
| Financial charges | 65/66B | €153 | €290 | +€136 | +89.0% |
| Recurring financial charges | 65 | €153 | €290 | +€136 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | €38,788 | €65,741 | +€26,953 | +69.5% |
| Income taxes | 67/77 | €8,947 | €14,761 | +€5,814 | +65.0% |
| Profit (loss) for the period | 9904 | €29,841 | €50,980 | +€21,139 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,841 | €50,980 | +€21,139 | +70.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.