LEKENS ARNE: 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.
LEKENS ARNE
Largest movements
- Tangible fixed assets -€19,091
down €19,091 (-6.2%), from €309,465 to €290,374
- Cash +€16,073
up €16,073 (+18.5%), from €87,037 to €103,110
mainly Net result for the year (+€29,832) and Depreciation (+€19,793)
- Receivables within one year -€10,009
down €10,009 (-46.3%), from €21,629 to €11,620
of which Other amounts receivable: -€10,177
- Stocks and contracts -€9,838
down €9,838 (-77.7%), from €12,654 to €2,817
of which Contracts in progress: -€10,000
- Debts after one year -€33,646
down €33,646 (-15.1%), from €222,738 to €189,093
- Trade debts -€30,949
down €30,949 (-68.9%), from €44,939 to €13,990
- Profit (loss) carried forward +€29,832
up €29,832 (+31.7%), from €94,242 to €124,074
- Tax, wage and social debts +€10,258
up €10,258 (+3,038%), from €338 to €10,596
of which Taxes: +€7,880
- Depreciation +€6,391
up €6,391 (+47.7%), from €13,402 to €19,793
- Gross operating margin +€3,348
up €3,348 (+5.1%), from €65,106 to €68,454
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 | €435,784 | €412,078 | -€23,706 | -5.4% |
| Fixed assets | 21/28 | €309,465 | €290,374 | -€19,091 | -6.2% |
| Tangible fixed assets | 22/27 | €309,465 | €290,374 | -€19,091 | -6.2% |
| Land and buildings | 22 | €244,380 | €240,998 | -€3,382 | -1.4% |
| Plant, machinery and equipment | 23 | €22,105 | €15,016 | -€7,089 | -32.1% |
| Furniture and vehicles | 24 | €42,980 | €34,360 | -€8,620 | -20.1% |
| Current assets | 29/58 | €126,319 | €121,704 | -€4,615 | -3.7% |
| Stocks and contracts in progress | 3 | €12,654 | €2,817 | -€9,838 | -77.7% |
| Stocks | 30/36 | €2,654 | €2,817 | +€162 | +6.1% |
| Contracts in progress | 37 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €21,629 | €11,620 | -€10,009 | -46.3% |
| Trade receivables | 40 | €9,868 | €10,035 | +€167 | +1.7% |
| Other amounts receivable | 41 | €11,761 | €1,585 | -€10,177 | -86.5% |
| Cash at bank and in hand | 54/58 | €87,037 | €103,110 | +€16,073 | +18.5% |
| Deferred charges and accrued income | 490/1 | €4,998 | €4,157 | -€841 | -16.8% |
| Total equity and liabilities | 10/49 | €435,784 | €412,078 | -€23,706 | -5.4% |
| Equity | 10/15 | €134,922 | €164,754 | +€29,832 | +22.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,680 | €20,680 | = | 0.0% |
| Distributable reserves | 133 | €20,680 | €20,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,242 | €124,074 | +€29,832 | +31.7% |
| Amounts payable | 17/49 | €300,862 | €247,324 | -€53,538 | -17.8% |
| Amounts payable after more than one year | 17 | €222,738 | €189,093 | -€33,646 | -15.1% |
| Financial debts | 170/4 | €222,738 | €189,093 | -€33,646 | -15.1% |
| Amounts payable within one year | 42/48 | €78,124 | €58,231 | -€19,893 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €32,847 | €33,646 | +€798 | +2.4% |
| Trade debts | 44 | €44,939 | €13,990 | -€30,949 | -68.9% |
| Suppliers | 440/4 | €44,939 | €13,990 | -€30,949 | -68.9% |
| Taxes, remuneration and social security | 45 | €338 | €10,596 | +€10,258 | +3,038% |
| Taxes | 450/3 | €338 | €8,217 | +€7,880 | +2,334% |
| Remuneration and social security | 454/9 | - | €2,378 | +€2,378 | |
| Remuneration, social security and pensions | 62 | €1,280 | €1,920 | +€640 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,402 | €19,793 | +€6,391 | +47.7% |
| Other operating charges | 640/8 | €1,383 | €1,141 | -€242 | -17.5% |
| Gross operating margin | 9900 | €65,106 | €68,454 | +€3,348 | +5.1% |
| Operating profit (loss) | 9901 | €49,041 | €45,600 | -€3,441 | -7.0% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €6,536 | €7,049 | +€513 | +7.8% |
| Recurring financial charges | 65 | €6,536 | €7,049 | +€513 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €42,505 | €38,567 | -€3,938 | -9.3% |
| Income taxes | 67/77 | €9,338 | €8,734 | -€603 | -6.5% |
| Profit (loss) for the period | 9904 | €33,167 | €29,832 | -€3,335 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,167 | €29,832 | -€3,335 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.