LEAN TECH: 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.
LEAN TECH
Largest movements
- Cash +€28,860
up €28,860 (+30.9%), from €93,334 to €122,194
mainly Net result for the year (+€33,800) and Depreciation (+€23,371)
- Receivables within one year -€22,294
down €22,294 (-32.5%), from €68,642 to €46,348
of which Trade receivables: -€15,205
- Tangible fixed assets -€10,949
down €10,949 (-19.0%), from €57,636 to €46,687
of which Furniture and vehicles: -€10,848
- Financial fixed assets -€3,000
down €3,000 (-20.0%), from €15,000 to €12,000
- Reserves +€33,800
up €33,800 (+28.5%), from €118,611 to €152,412
- Other debts -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Debts after one year -€13,976
down €13,976 (-56.4%), from €24,784 to €10,808
- Trade debts +€4,175
up €4,175 (+22.6%), from €18,452 to €22,627
- Gross operating margin +€1,841
up €1,841 (+2.5%), from €74,266 to €76,107
- Depreciation +€984
up €984 (+4.4%), from €22,387 to €23,371
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,078 | €230,786 | -€7,292 | -3.1% |
| Fixed assets | 21/28 | €72,636 | €58,687 | -€13,949 | -19.2% |
| Tangible fixed assets | 22/27 | €57,636 | €46,687 | -€10,949 | -19.0% |
| Plant, machinery and equipment | 23 | €13,449 | €13,801 | +€352 | +2.6% |
| Furniture and vehicles | 24 | €40,913 | €30,065 | -€10,848 | -26.5% |
| Other tangible fixed assets | 26 | €3,275 | €2,822 | -€453 | -13.8% |
| Financial fixed assets | 28 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Current assets | 29/58 | €165,442 | €172,098 | +€6,657 | +4.0% |
| Amounts receivable within one year | 40/41 | €68,642 | €46,348 | -€22,294 | -32.5% |
| Trade receivables | 40 | €47,046 | €31,841 | -€15,205 | -32.3% |
| Other amounts receivable | 41 | €21,595 | €14,506 | -€7,089 | -32.8% |
| Cash at bank and in hand | 54/58 | €93,334 | €122,194 | +€28,860 | +30.9% |
| Deferred charges and accrued income | 490/1 | €3,466 | €3,557 | +€91 | +2.6% |
| Total equity and liabilities | 10/49 | €238,078 | €230,786 | -€7,292 | -3.1% |
| Equity | 10/15 | €131,011 | €164,812 | +€33,800 | +25.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118,611 | €152,412 | +€33,800 | +28.5% |
| Distributable reserves | 133 | €118,611 | €152,412 | +€33,800 | +28.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,067 | €65,974 | -€41,093 | -38.4% |
| Amounts payable after more than one year | 17 | €24,784 | €10,808 | -€13,976 | -56.4% |
| Financial debts | 170/4 | €24,784 | €10,808 | -€13,976 | -56.4% |
| Amounts payable within one year | 42/48 | €82,283 | €55,166 | -€27,117 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €13,495 | €13,976 | +€481 | +3.6% |
| Financial debts | 43 | €5,088 | €5,082 | -€7 | -0.1% |
| Credit institutions | 430/8 | €5,088 | €5,082 | -€7 | -0.1% |
| Trade debts | 44 | €18,452 | €22,627 | +€4,175 | +22.6% |
| Suppliers | 440/4 | €18,452 | €22,627 | +€4,175 | +22.6% |
| Advances received on contracts in progress | 46 | €89 | €0 | -€89 | -100.0% |
| Taxes, remuneration and social security | 45 | €15,159 | €13,481 | -€1,677 | -11.1% |
| Taxes | 450/3 | €15,159 | €13,481 | -€1,677 | -11.1% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100.0% |
| Non-recurring operating income | 76A | - | €285 | +€285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,387 | €23,371 | +€984 | +4.4% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €349 | +€349 | |
| Gross operating margin | 9900 | €74,266 | €76,107 | +€1,841 | +2.5% |
| Operating profit (loss) | 9901 | €51,366 | €51,860 | +€493 | +1.0% |
| Financial income | 75/76B | €1 | €4 | +€3 | +297.1% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +297.1% |
| Financial charges | 65/66B | €2,317 | €1,762 | -€556 | -24.0% |
| Recurring financial charges | 65 | €2,317 | €1,762 | -€556 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €49,050 | €50,102 | +€1,052 | +2.1% |
| Income taxes | 67/77 | €16,927 | €16,302 | -€625 | -3.7% |
| Profit (loss) for the period | 9904 | €32,123 | €33,800 | +€1,677 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,123 | €33,800 | +€1,677 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.