Lekanto: 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.
Lekanto
Largest movements
- Receivables within one year -€22,363
down €22,363 (-75.1%), from €29,779 to €7,416
of which Trade receivables: -€24,238
- Cash +€3,109
up €3,109 (+6.3%), from €49,448 to €52,557
mainly Net result for the year (+€22,977) and Receivables within one year (+€22,363)
- Tangible fixed assets -€1,562
down €1,562 (-23.2%), from €6,747 to €5,185
of which Plant, machinery and equipment: -€794
- Reserves -€32,600
down €32,600 (-46.9%), from €69,450 to €36,850
- Other debts +€13,128
up €13,128 (+68.4%), from €19,196 to €32,324
- Tax, wage and social debts -€9,528
down €9,528 (-76.2%), from €12,502 to €2,974
- Profit (loss) carried forward +€7,977
up €7,977, from -€7,697 to €280
- Gross operating margin +€36,242
up €36,242, from -€4,496 to €31,747
- Taxes +€5,126
up €5,126, from -€0 to €5,126
- Other operating charges +€787
new in 2025: €787
- Depreciation -€369
down €369 (-11.6%), from €3,186 to €2,817
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.
Cash bridge derived
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 | €93,963 | €73,148 | -€20,816 | -22.2% |
| Fixed assets | 21/28 | €14,737 | €13,175 | -€1,562 | -10.6% |
| Tangible fixed assets | 22/27 | €6,747 | €5,185 | -€1,562 | -23.2% |
| Plant, machinery and equipment | 23 | €1,094 | €301 | -€794 | -72.5% |
| Furniture and vehicles | 24 | €5,652 | €4,884 | -€768 | -13.6% |
| Financial fixed assets | 28 | €7,990 | €7,990 | = | 0.0% |
| Current assets | 29/58 | €79,227 | €59,973 | -€19,254 | -24.3% |
| Amounts receivable within one year | 40/41 | €29,779 | €7,416 | -€22,363 | -75.1% |
| Trade receivables | 40 | €26,779 | €2,541 | -€24,238 | -90.5% |
| Other amounts receivable | 41 | €3,000 | €4,875 | +€1,875 | +62.5% |
| Cash at bank and in hand | 54/58 | €49,448 | €52,557 | +€3,109 | +6.3% |
| Total equity and liabilities | 10/49 | €93,963 | €73,148 | -€20,816 | -22.2% |
| Equity | 10/15 | €62,253 | €37,630 | -€24,623 | -39.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €69,450 | €36,850 | -€32,600 | -46.9% |
| Distributable reserves | 133 | €69,450 | €36,850 | -€32,600 | -46.9% |
| Profit (loss) carried forward | 14 | -€7,697 | €280 | +€7,977 | |
| Amounts payable | 17/49 | €31,710 | €35,518 | +€3,807 | +12.0% |
| Amounts payable within one year | 42/48 | €31,710 | €35,518 | +€3,807 | +12.0% |
| Trade debts | 44 | €12 | €220 | +€208 | +1731.3% |
| Suppliers | 440/4 | €12 | €220 | +€208 | +1731.3% |
| Taxes, remuneration and social security | 45 | €12,502 | €2,974 | -€9,528 | -76.2% |
| Taxes | 450/3 | €12,502 | €2,974 | -€9,528 | -76.2% |
| Other amounts payable | 47/48 | €19,196 | €32,324 | +€13,128 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,186 | €2,817 | -€369 | -11.6% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€4,496 | €31,747 | +€36,242 | |
| Operating profit (loss) | 9901 | -€7,682 | €28,143 | +€35,825 | |
| Financial charges | 65/66B | €40 | €40 | +€1 | +1.3% |
| Recurring financial charges | 65 | €40 | €40 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,722 | €28,103 | +€35,824 | |
| Income taxes | 67/77 | -€0 | €5,126 | +€5,126 | |
| Profit (loss) for the period | 9904 | -€7,721 | €22,977 | +€30,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,721 | €22,977 | +€30,698 |
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 11 October 2026 via checked.be.