Lenain – Backx: what changed
Two fiscal 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.
Lenain – Backx
Largest movements
- Receivables within one year -€25,000
down €25,000 (-67.3%), from €37,136 to €12,136
- Tangible fixed assets -€8,493
down €8,493 (-4.6%), from €186,032 to €177,539
- Cash +€3,509
up €3,509 (+21.7%), from €16,159 to €19,667
mainly Receivables within one year (+€25,000) and Net result for the year (+€23,196)
- Debts after one year -€47,984
down €47,984 (-23.7%), from €202,369 to €154,385
- Profit (loss) carried forward +€23,196
up €23,196, from -€18,576 to €4,621
- Current portion of long-term debt -€5,177
down €5,177 (-22.6%), from €22,861 to €17,684
- Gross operating margin +€5,053
up €5,053 (+13.2%), from €38,145 to €43,198
- Financial charges -€780
down €780 (-14.7%), from €5,303 to €4,523
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 | €239,480 | €209,342 | -€30,138 | -12.6% |
| Fixed assets | 21/28 | €186,032 | €177,539 | -€8,493 | -4.6% |
| Tangible fixed assets | 22/27 | €186,032 | €177,539 | -€8,493 | -4.6% |
| Land and buildings | 22 | €186,032 | €177,539 | -€8,493 | -4.6% |
| Current assets | 29/58 | €53,447 | €31,803 | -€21,644 | -40.5% |
| Amounts receivable within one year | 40/41 | €37,136 | €12,136 | -€25,000 | -67.3% |
| Other amounts receivable | 41 | €37,136 | €12,136 | -€25,000 | -67.3% |
| Cash at bank and in hand | 54/58 | €16,159 | €19,667 | +€3,509 | +21.7% |
| Deferred charges and accrued income | 490/1 | €153 | - | -€153 | |
| Total equity and liabilities | 10/49 | €239,480 | €209,342 | -€30,138 | -12.6% |
| Equity | 10/15 | €24 | €23,221 | +€23,196 | +96012.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,576 | €4,621 | +€23,196 | |
| Amounts payable | 17/49 | €239,455 | €186,121 | -€53,334 | -22.3% |
| Amounts payable after more than one year | 17 | €202,369 | €154,385 | -€47,984 | -23.7% |
| Financial debts | 170/4 | €202,369 | €154,385 | -€47,984 | -23.7% |
| Amounts payable within one year | 42/48 | €35,646 | €30,469 | -€5,177 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €22,861 | €17,684 | -€5,177 | -22.6% |
| Other amounts payable | 47/48 | €12,785 | €12,785 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,440 | €1,267 | -€173 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,735 | €13,914 | +€179 | +1.3% |
| Other operating charges | 640/8 | €1,515 | €1,564 | +€48 | +3.2% |
| Gross operating margin | 9900 | €38,145 | €43,198 | +€5,053 | +13.2% |
| Operating profit (loss) | 9901 | €22,895 | €27,720 | +€4,825 | +21.1% |
| Financial charges | 65/66B | €5,303 | €4,523 | -€780 | -14.7% |
| Recurring financial charges | 65 | €5,303 | €4,523 | -€780 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €17,591 | €23,196 | +€5,605 | +31.9% |
| Profit (loss) for the period | 9904 | €17,591 | €23,196 | +€5,605 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,591 | €23,196 | +€5,605 | +31.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.