LENA CONSULT: 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.
LENA CONSULT
Largest movements
- Cash +€49,462
up €49,462 (+52.0%), from €95,030 to €144,492
mainly Net result for the year (+€51,886) and Depreciation (+€16,781)
- Current investments +€19,174
up €19,174 (+4.3%), from €445,396 to €464,570
- Tangible fixed assets -€16,781
down €16,781 (-22.6%), from €74,161 to €57,380
of which Land and buildings: -€15,955
- Profit (loss) carried forward +€51,886
up €51,886 (+306%), from €16,979 to €68,865
- Other debts -€19,361
down €19,361 (-56.9%), from €34,031 to €14,670
- Tax, wage and social debts +€15,729
up €15,729 (+1,210%), from €1,300 to €17,029
- Gross operating margin +€45,353
up €45,353 (+128%), from €35,453 to €80,807
- Taxes +€16,618
up €16,618 (+4,034%), from €412 to €17,029
- Financial charges -€10,573
down €10,573, from €8,198 to -€2,375
- Financial income +€3,395
up €3,395 (+2,010%), from €169 to €3,564
- Depreciation -€1,569
down €1,569 (-8.6%), from €18,350 to €16,781
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 | €620,019 | €667,397 | +€47,377 | +7.6% |
| Fixed assets | 21/28 | €74,161 | €57,380 | -€16,781 | -22.6% |
| Tangible fixed assets | 22/27 | €74,161 | €57,380 | -€16,781 | -22.6% |
| Land and buildings | 22 | €50,664 | €34,709 | -€15,955 | -31.5% |
| Plant, machinery and equipment | 23 | €23,350 | €22,671 | -€679 | -2.9% |
| Furniture and vehicles | 24 | €147 | - | -€147 | |
| Current assets | 29/58 | €545,858 | €610,016 | +€64,158 | +11.8% |
| Amounts receivable within one year | 40/41 | €4,588 | - | -€4,588 | |
| Other amounts receivable | 41 | €4,588 | - | -€4,588 | |
| Current investments | 50/53 | €445,396 | €464,570 | +€19,174 | +4.3% |
| Cash at bank and in hand | 54/58 | €95,030 | €144,492 | +€49,462 | +52.0% |
| Deferred charges and accrued income | 490/1 | €844 | €954 | +€110 | +13.1% |
| Total equity and liabilities | 10/49 | €620,019 | €667,397 | +€47,377 | +7.6% |
| Equity | 10/15 | €582,538 | €634,424 | +€51,886 | +8.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €557,559 | €557,559 | = | 0.0% |
| Distributable reserves | 133 | €557,559 | €557,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,979 | €68,865 | +€51,886 | +306% |
| Amounts payable | 17/49 | €37,481 | €32,973 | -€4,508 | -12.0% |
| Amounts payable within one year | 42/48 | €36,118 | €32,585 | -€3,533 | -9.8% |
| Trade debts | 44 | €787 | €885 | +€99 | +12.6% |
| Suppliers | 440/4 | €787 | €885 | +€99 | +12.6% |
| Taxes, remuneration and social security | 45 | €1,300 | €17,029 | +€15,729 | +1,210% |
| Taxes | 450/3 | €1,300 | €17,029 | +€15,729 | +1,210% |
| Other amounts payable | 47/48 | €34,031 | €14,670 | -€19,361 | -56.9% |
| Accrued charges and deferred income | 492/3 | €1,363 | €387 | -€976 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,350 | €16,781 | -€1,569 | -8.6% |
| Other operating charges | 640/8 | €1,117 | €1,050 | -€67 | -6.0% |
| Gross operating margin | 9900 | €35,453 | €80,807 | +€45,353 | +128% |
| Operating profit (loss) | 9901 | €15,986 | €62,976 | +€46,989 | +294% |
| Financial income | 75/76B | €169 | €3,564 | +€3,395 | +2,010% |
| Recurring financial income | 75 | €169 | €3,564 | +€3,395 | +2,010% |
| Financial charges | 65/66B | €8,198 | -€2,375 | -€10,573 | |
| Recurring financial charges | 65 | €8,198 | -€2,375 | -€10,573 | |
| Profit (loss) for the period before taxes | 9903 | €7,957 | €68,915 | +€60,958 | +766% |
| Income taxes | 67/77 | €412 | €17,029 | +€16,618 | +4,034% |
| Profit (loss) for the period | 9904 | €7,545 | €51,886 | +€44,340 | +588% |
| Profit (loss) for the period to be appropriated | 9905 | €7,545 | €51,886 | +€44,340 | +588% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.