Lena Consulting: 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 Consulting
Largest movements
- Cash -€17,088
down €17,088 (-78.8%), from €21,678 to €4,591
mainly Receivables within one year (-€16,412) and Deferred charges and accrued income (-€5,948)
- Receivables within one year +€16,412
up €16,412 (+1,286%), from €1,276 to €17,688
of which Trade receivables: +€11,219
- Deferred charges and accrued income +€5,948
up €5,948 (+3,482%), from €171 to €6,118
- Tangible fixed assets -€423
down €423 (-37.3%), from €1,135 to €712
- Tax, wage and social debts +€4,163
up €4,163 (+811%), from €513 to €4,676
of which Remuneration and social security: +€2,127
- Reserves +€3,722
up €3,722 (+148%), from €2,521 to €6,243
- Other debts -€3,425
down €3,425 (-25.3%), from €13,537 to €10,112
- Trade debts +€389
up €389 (+206%), from €189 to €578
- Gross operating margin -€6,048
down €6,048 (-49.3%), from €12,271 to €6,222
- Taxes -€843
down €843 (-36.1%), from €2,334 to €1,491
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 | €24,260 | €29,109 | +€4,849 | +20.0% |
| Fixed assets | 21/28 | €1,135 | €712 | -€423 | -37.3% |
| Tangible fixed assets | 22/27 | €1,135 | €712 | -€423 | -37.3% |
| Furniture and vehicles | 24 | €1,135 | €712 | -€423 | -37.3% |
| Current assets | 29/58 | €23,125 | €28,397 | +€5,272 | +22.8% |
| Amounts receivable within one year | 40/41 | €1,276 | €17,688 | +€16,412 | +1,286% |
| Trade receivables | 40 | €1,210 | €12,429 | +€11,219 | +927% |
| Other amounts receivable | 41 | €66 | €5,259 | +€5,193 | +7,892% |
| Cash at bank and in hand | 54/58 | €21,678 | €4,591 | -€17,088 | -78.8% |
| Deferred charges and accrued income | 490/1 | €171 | €6,118 | +€5,948 | +3,482% |
| Total equity and liabilities | 10/49 | €24,260 | €29,109 | +€4,849 | +20.0% |
| Equity | 10/15 | €10,021 | €13,743 | +€3,722 | +37.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €2,521 | €6,243 | +€3,722 | +148% |
| Distributable reserves | 133 | €2,521 | €6,243 | +€3,722 | +148% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,239 | €15,366 | +€1,126 | +7.9% |
| Amounts payable within one year | 42/48 | €14,239 | €15,366 | +€1,126 | +7.9% |
| Trade debts | 44 | €189 | €578 | +€389 | +206% |
| Suppliers | 440/4 | €189 | €578 | +€389 | +206% |
| Taxes, remuneration and social security | 45 | €513 | €4,676 | +€4,163 | +811% |
| Taxes | 450/3 | €513 | €2,549 | +€2,036 | +397% |
| Remuneration and social security | 454/9 | - | €2,127 | +€2,127 | |
| Other amounts payable | 47/48 | €13,537 | €10,112 | -€3,425 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €423 | = | 0.0% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €12,271 | €6,222 | -€6,048 | -49.3% |
| Operating profit (loss) | 9901 | €11,323 | €5,268 | -€6,055 | -53.5% |
| Financial charges | 65/66B | €62 | €54 | -€8 | -12.2% |
| Recurring financial charges | 65 | €62 | €54 | -€8 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €11,261 | €5,214 | -€6,047 | -53.7% |
| Income taxes | 67/77 | €2,334 | €1,491 | -€843 | -36.1% |
| Profit (loss) for the period | 9904 | €8,927 | €3,722 | -€5,205 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,927 | €3,722 | -€5,205 | -58.3% |
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 22 October 2026 via checked.be.