Lektron: what changed
Lektron
Largest movements
- Tangible fixed assets +€27,609
up €27,609 (+38.4%), from €71,876 to €99,485
of which Furniture and vehicles: +€27,655
- Cash -€23,149
down €23,149 (-19.9%), from €116,301 to €93,152
mainly Investment in fixed assets (net) (-€52,921) and Other debts (-€42,367)
- Receivables within one year +€5,702
up €5,702 (+2,305%), from €247 to €5,949
- Stocks and contracts +€4,106
up €4,106 (+31.8%), from €12,922 to €17,028
- Other debts -€42,367
down €42,367 (-70.4%), from €60,146 to €17,779
- Reserves +€28,138
up €28,138 (+42.9%), from €65,518 to €93,656
- Debts after one year +€23,461
up €23,461 (+53.2%), from €44,115 to €67,577
- Current portion of long-term debt +€7,012
up €7,012 (+35.7%), from €19,631 to €26,643
- Trade debts -€6,721
down €6,721 (-65.2%), from €10,300 to €3,579
- Gross operating margin +€69,398
up €69,398 (+106%), from €65,228 to €134,626
- Staff costs +€42,914
up €42,914 (+454%), from €9,447 to €52,361
- Taxes +€4,247
up €4,247 (+74.6%), from €5,693 to €9,940
- Depreciation +€2,735
up €2,735 (+12.1%), from €22,577 to €25,312
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 | €205,329 | €219,105 | +€13,777 | +6.7% |
| Fixed assets | 21/28 | €71,876 | €99,485 | +€27,609 | +38.4% |
| Tangible fixed assets | 22/27 | €71,876 | €99,485 | +€27,609 | +38.4% |
| Plant, machinery and equipment | 23 | €2,487 | €2,441 | -€46 | -1.9% |
| Furniture and vehicles | 24 | €69,389 | €97,045 | +€27,655 | +39.9% |
| Current assets | 29/58 | €133,452 | €119,620 | -€13,832 | -10.4% |
| Stocks and contracts in progress | 3 | €12,922 | €17,028 | +€4,106 | +31.8% |
| Stocks | 30/36 | €12,922 | €17,028 | +€4,106 | +31.8% |
| Amounts receivable within one year | 40/41 | €247 | €5,949 | +€5,702 | +2,305% |
| Other amounts receivable | 41 | €247 | €5,949 | +€5,702 | +2,305% |
| Cash at bank and in hand | 54/58 | €116,301 | €93,152 | -€23,149 | -19.9% |
| Deferred charges and accrued income | 490/1 | €3,982 | €3,491 | -€492 | -12.3% |
| Total equity and liabilities | 10/49 | €205,329 | €219,105 | +€13,777 | +6.7% |
| Equity | 10/15 | €70,518 | €98,656 | +€28,138 | +39.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,518 | €93,656 | +€28,138 | +42.9% |
| Distributable reserves | 133 | €65,518 | €93,656 | +€28,138 | +42.9% |
| Amounts payable | 17/49 | €134,811 | €120,449 | -€14,362 | -10.7% |
| Amounts payable after more than one year | 17 | €44,115 | €67,577 | +€23,461 | +53.2% |
| Financial debts | 170/4 | €44,115 | €67,577 | +€23,461 | +53.2% |
| Amounts payable within one year | 42/48 | €90,695 | €52,872 | -€37,823 | -41.7% |
| Current portion of amounts payable after more than one year | 42 | €19,631 | €26,643 | +€7,012 | +35.7% |
| Trade debts | 44 | €10,300 | €3,579 | -€6,721 | -65.2% |
| Suppliers | 440/4 | €10,300 | €3,579 | -€6,721 | -65.2% |
| Taxes, remuneration and social security | 45 | €619 | €4,871 | +€4,252 | +687% |
| Taxes | 450/3 | - | €940 | +€940 | |
| Remuneration and social security | 454/9 | €619 | €3,930 | +€3,312 | +535% |
| Other amounts payable | 47/48 | €60,146 | €17,779 | -€42,367 | -70.4% |
| Remuneration, social security and pensions | 62 | €9,447 | €52,361 | +€42,914 | +454% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,577 | €25,312 | +€2,735 | +12.1% |
| Other operating charges | 640/8 | €748 | €1,087 | +€339 | +45.4% |
| Gross operating margin | 9900 | €65,228 | €134,626 | +€69,398 | +106% |
| Operating profit (loss) | 9901 | €32,456 | €55,866 | +€23,410 | +72.1% |
| Financial income | 75/76B | €142 | €6 | -€137 | -96.1% |
| Recurring financial income | 75 | €142 | €6 | -€137 | -96.1% |
| Financial charges | 65/66B | €2,752 | €2,793 | +€41 | +1.5% |
| Recurring financial charges | 65 | €2,752 | €2,793 | +€41 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €29,847 | €53,079 | +€23,232 | +77.8% |
| Income taxes | 67/77 | €5,693 | €9,940 | +€4,247 | +74.6% |
| Profit (loss) for the period | 9904 | €24,154 | €43,138 | +€18,984 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,154 | €43,138 | +€18,984 | +78.6% |
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 3 November 2026 via checked.be.