LENAMAURY MANAGEMENT: 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.
LENAMAURY MANAGEMENT
Largest movements
- Cash +€71,564
up €71,564 (+6760.2%), from €1,059 to €72,623
mainly Net result for the year (+€35,923) and Trade debts (+€28,865)
- Receivables within one year -€27,551
down €27,551 (-67.8%), from €40,612 to €13,061
of which Trade receivables: -€26,939
- Tangible fixed assets -€25,250
down €25,250 (-100.0%), from €25,250 to €0
- Other debts -€56,312
down €56,312 (-94.0%), from €59,922 to €3,610
- Profit (loss) carried forward +€35,923
up €35,923 (+769.9%), from €4,666 to €40,589
- Trade debts +€28,865
up €28,865 (+4012.8%), from €719 to €29,584
- Tax, wage and social debts +€10,287
up €10,287 (+637.9%), from €1,613 to €11,900
- Gross operating margin +€40,062
up €40,062 (+123.1%), from €32,538 to €72,600
- Taxes +€8,796
up €8,796 (+545.5%), from €1,613 to €10,409
- Other operating charges -€749
no longer reported in 2025 (was €749)
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 | €66,921 | €85,684 | +€18,763 | +28.0% |
| Fixed assets | 21/28 | €25,250 | €0 | -€25,250 | -100.0% |
| Tangible fixed assets | 22/27 | €25,250 | €0 | -€25,250 | -100.0% |
| Furniture and vehicles | 24 | €25,250 | €0 | -€25,250 | -100.0% |
| Current assets | 29/58 | €41,671 | €85,684 | +€44,013 | +105.6% |
| Amounts receivable within one year | 40/41 | €40,612 | €13,061 | -€27,551 | -67.8% |
| Trade receivables | 40 | €40,000 | €13,061 | -€26,939 | -67.3% |
| Other amounts receivable | 41 | €612 | - | -€612 | |
| Cash at bank and in hand | 54/58 | €1,059 | €72,623 | +€71,564 | +6760.2% |
| Total equity and liabilities | 10/49 | €66,921 | €85,684 | +€18,763 | +28.0% |
| Equity | 10/15 | €4,667 | €40,590 | +€35,923 | +769.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,666 | €40,589 | +€35,923 | +769.9% |
| Amounts payable | 17/49 | €62,254 | €45,094 | -€17,160 | -27.6% |
| Amounts payable within one year | 42/48 | €62,254 | €45,094 | -€17,160 | -27.6% |
| Trade debts | 44 | €719 | €29,584 | +€28,865 | +4012.8% |
| Suppliers | 440/4 | €719 | €29,584 | +€28,865 | +4012.8% |
| Taxes, remuneration and social security | 45 | €1,613 | €11,900 | +€10,287 | +637.9% |
| Taxes | 450/3 | €1,613 | €11,900 | +€10,287 | +637.9% |
| Other amounts payable | 47/48 | €59,922 | €3,610 | -€56,312 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,250 | €25,250 | = | 0.0% |
| Other operating charges | 640/8 | €749 | - | -€749 | |
| Gross operating margin | 9900 | €32,538 | €72,600 | +€40,062 | +123.1% |
| Operating profit (loss) | 9901 | €6,539 | €47,350 | +€40,811 | +624.1% |
| Financial income | 75/76B | €53 | - | -€53 | |
| Recurring financial income | 75 | €53 | - | -€53 | |
| Financial charges | 65/66B | €313 | €1,018 | +€705 | +225.0% |
| Recurring financial charges | 65 | €313 | €1,018 | +€705 | +225.0% |
| Profit (loss) for the period before taxes | 9903 | €6,279 | €46,332 | +€40,053 | +637.9% |
| Income taxes | 67/77 | €1,613 | €10,409 | +€8,796 | +545.5% |
| Profit (loss) for the period | 9904 | €4,666 | €35,923 | +€31,257 | +669.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,666 | €35,923 | +€31,257 | +669.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.