LENAPHARM: 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.
LENAPHARM
Largest movements
- Receivables within one year +€29,739
up €29,739 (+16.3%), from €182,423 to €212,162
of which Trade receivables: +€30,000
- Debts after one year -€47,487
down €47,487 (-20.4%), from €233,100 to €185,613
- Other debts +€40,736
up €40,736 (+10.7%), from €380,862 to €421,598
- Tax, wage and social debts +€13,151
up €13,151 (+31.6%), from €41,662 to €54,813
of which Remuneration and social security: +€10,467
- Gross operating margin +€43,389
up €43,389 (+271.8%), from €15,966 to €59,355
- Financial charges +€39,990
up €39,990 (+480.3%), from €8,327 to €48,316
- Depreciation +€2,596
new in 2024: €2,596
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,037,096 | €1,063,674 | +€26,578 | +2.6% |
| Fixed assets | 21/28 | €854,085 | €851,489 | -€2,596 | -0.3% |
| Tangible fixed assets | 22/27 | €4,085 | €1,489 | -€2,596 | -63.5% |
| Plant, machinery and equipment | 23 | €4,085 | €1,489 | -€2,596 | -63.5% |
| Financial fixed assets | 28 | €850,000 | €850,000 | = | 0.0% |
| Current assets | 29/58 | €183,011 | €212,185 | +€29,174 | +15.9% |
| Amounts receivable within one year | 40/41 | €182,423 | €212,162 | +€29,739 | +16.3% |
| Trade receivables | 40 | €170,000 | €200,000 | +€30,000 | +17.6% |
| Other amounts receivable | 41 | €12,423 | €12,162 | -€261 | -2.1% |
| Cash at bank and in hand | 54/58 | €588 | €23 | -€566 | -96.2% |
| Total equity and liabilities | 10/49 | €1,037,096 | €1,063,674 | +€26,578 | +2.6% |
| Equity | 10/15 | €112,963 | €119,486 | +€6,522 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,503 | €99,026 | +€6,522 | +7.1% |
| Amounts payable | 17/49 | €924,132 | €944,188 | +€20,056 | +2.2% |
| Amounts payable after more than one year | 17 | €233,100 | €185,613 | -€47,487 | -20.4% |
| Financial debts | 170/4 | €233,100 | €185,613 | -€47,487 | -20.4% |
| Amounts payable within one year | 42/48 | €691,033 | €758,575 | +€67,542 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €48,123 | €53,762 | +€5,639 | +11.7% |
| Trade debts | 44 | €13,934 | €21,201 | +€7,267 | +52.2% |
| Suppliers | 440/4 | €13,934 | €21,201 | +€7,267 | +52.2% |
| Advances received on contracts in progress | 46 | €206,452 | €207,202 | +€750 | +0.4% |
| Taxes, remuneration and social security | 45 | €41,662 | €54,813 | +€13,151 | +31.6% |
| Taxes | 450/3 | €41,662 | €44,346 | +€2,684 | +6.4% |
| Remuneration and social security | 454/9 | - | €10,467 | +€10,467 | |
| Other amounts payable | 47/48 | €380,862 | €421,598 | +€40,736 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,596 | +€2,596 | |
| Other operating charges | 640/8 | €250 | - | -€250 | |
| Gross operating margin | 9900 | €15,966 | €59,355 | +€43,389 | +271.8% |
| Operating profit (loss) | 9901 | €15,716 | €56,759 | +€41,043 | +261.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €8,327 | €48,316 | +€39,990 | +480.3% |
| Recurring financial charges | 65 | €8,327 | €48,316 | +€39,990 | +480.3% |
| Profit (loss) for the period before taxes | 9903 | €7,392 | €8,443 | +€1,051 | +14.2% |
| Income taxes | 67/77 | €1,632 | €1,920 | +€289 | +17.7% |
| Profit (loss) for the period | 9904 | €5,760 | €6,522 | +€762 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,760 | €6,522 | +€762 | +13.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.